"Where Everyone Has an MBA"
Tel: (612) 246-4616
Frequently Asked Questions
- Frequently Asked Questions
- User Testimonials
Enter Search Term
Enter a term, then click the entry you would like to view.
Purchase and download Glossary
accounting terms that start with
Suggest a Term
Suggest a New Term
= required field
C as the fifth letter of a
C&C can mean: Cash and Carry or
C&F (COST & FREIGHT) includes all shipping
C&I (COST & INSURANCE), in a price
C.A. is sometimes used to identify the
C.G.A. means Certified General Accountant.
C.M.A. means Certified Management Accountant.
C/S RATIO see CONTRIBUTION/SALES RATIO.
CABLE is the London dollar/sterling foreign exchange
CAD see CASH AGAINST DOCUMENTS.
CAFR is Comprehensive Annual Financial Report.
CAGR see COMPOUND ANNUAL GROWTH RATE.
CALL can be 1. process of redeeming
CALL CENTER is the part of an
CALL OPTION is the right to buy a
CALL PREMIUM is a premium in price
CALL PRICE is the price at which
CALL PROVISION is a. a provision of
CALL RISK is the risk that a
CALLABLE BOND is a bond the issuer
CANCEL SUPPORTING DOCUMENTS
CANCEL SUPPORTING DOCUMENTS is to mark supporting
CANDY DEAL is a slang term that
CAP is a series of European interest
CAP RATE see CAPITALIZATION RATE.
CAPEX see CAPITAL EXPENDITURE.
CAPITAL, in economics, can mean: factories, machines,
CAPITAL ACCOUNT, in finance, is an account
CAPITAL ADDITION is a. new (as opposed
CAPITAL ADEQUACY is a measure of the
CAPITAL ASSET is a long-term asset that
CAPITAL ASSET PRICING MODEL
CAPITAL ASSET PRICING MODEL (CAPM) is an
CAPITAL BUDGET is the estimated amount planned
CAPITAL CHARGE is a monetary amount, calculated
CAPITAL COMMITMENT is an agreement to undertake
CAPITAL CONTRIBUTION is cash or property acquired
CAPITAL EMPLOYED is the value of the
CAPITAL EXPENDITURE (CAPEX) is the amount used
CAPITAL EXPENDITURE RATIO
CAPITAL EXPENDITURE RATIO is the ratio of
CAPITAL FUNDS is the total of capital
CAPITAL GAIN is the excess of selling
CAPITAL IMPROVEMENT, in real estate, is any
CAPITAL IN EXCESS OF PAR
CAPITAL IN EXCESS OF PAR see ADDITIONAL
CAPITAL INFUSION often refers to the cross-subsidization
CAPITAL INTENSIVE is used to describe industries
CAPITAL INVESTMENT see CAPITAL EXPENDITURE.
CAPITAL LEASE is a lease obligation that
CAPITAL LOSS is the excess of purchase
CAPITAL MAINTENANCE contains two concepts, a financial
CAPITAL MARKET is a market where equity
CAPITAL OUTLAY see CAPITAL EXPENDITURE.
CAPITAL PROFIT is a synonym for: RETURN
CAPITAL RATIONING is restrictions put of the
CAPITAL RECEIPTS is proceeds from the sale
CAPITAL REDEMPTION RESERVE
CAPITAL REDEMPTION RESERVE, in Great Britain, the
CAPITAL REDUCTION means reducing a companys stated
CAPITAL REPLACEMENT, or economic depreciation, is the
CAPITAL RESERVE is a fund set aside
CAPITAL SPARE is the parts within inventory
CAPITAL STOCK is the ownership shares of
CAPITAL STRUCTURE refers to the permanent long-term
CAPITAL SURPLUS is an archaic term. See
CAPITAL TO RISK ASSET RATIO
CAPITAL TO RISK ASSET RATIO (CRAR) is
CAPITALIZATION is the statement of capital within
CAPITALIZATION FACTOR is any multiple or divisor
CAPITALIZATION OF MAINTAINABLE EARNINGS
CAPITALIZATION OF MAINTAINABLE EARNINGS is a valuation
CAPITALIZATION RATE, also known as CAP RATE,
CAPITALIZE, in general business, it is to
CAPITALIZED is when something is recorded as
CAPITALIZED COSTS are business expenses that are
CAPITALIZED INTEREST is the accrued interest added
CAPITALIZED LABOR means all direct costs of
CAPITATION, generally, is a tax or payment
CAPM see CAPITAL ASSET PRICING MODEL.
CAPS, FLOORS AND COLLARS
CAPS, FLOORS AND COLLARS: CAP is a
CAPTIVE DISTRIBUTOR is one held under control
CAR is Certificate of Automobile Receivables; an
CARD is Certificate for Amortizing Revolving Debts;
CARNET is a customs document which permits
CARRY FORWARD (CF) is data items that
CARRYING VALUE, also known as "book value",
CARTAGE/CARRIAGE INWARDS occurs when a business has
CARTAGE/CARRIAGE OUTWARDS Occurs when a business pays for
CARTE BLANCHE is unrestricted power to act
CASB is Cost Accounting Standards Board.
CASE-BASED REIMBURSEMENT, in healthcare, is a hospital
CASH is money, in the form of
CASH & EQUIVALENTS
CASH & EQUIVALENTS means all cash, marketplace
CASH AGAINST DOCUMENTS
CASH AGAINST DOCUMENTS (CAD) is a transaction
CASH BASIS OF ACCOUNTING
CASH BASIS OF ACCOUNTING is the accounting
CASH BILL is a documented receipt of
CASH BOOK is a book that records
CASH BUDGET tracks a business's anticipated cash
CASH CLEARING ACCOUNT
CASH CLEARING ACCOUNT represents a clearing account
CASH CONVERSION CYCLE
CASH CONVERSION CYCLE see CASH CYCLE.
CASH COVERAGE RATIO
CASH COVERAGE RATIO see CASH DEBT COVERAGE
CASH COWS are products that produce a
CASH CYCLE is the length of time,
CASH DEBT COVERAGE RATIO
CASH DEBT COVERAGE RATIO is the ratio
CASH DEFICIT, in accounting, is a shortage
CASH DISBURSEMENT see DISBURSE/DISBURSEMENT.
CASH DISBURSEMENTS/PAYMENTS JOURNAL
CASH DISBURSEMENTS/PAYMENTS JOURNAL is the journal recording
CASH DISCOUNT is a refund of some
CASH DIVIDEND is the payment of earnings
CASH DRAW see PROPRIETORS DRAW.
CASH EARNINGS is cash revenues minus cash
CASH FLOW is earnings before depreciation and
CASH FLOW / CURRENT PORTION OF LONG TERM DEBT
CASH FLOW / CURRENT PORTION OF LONG
CASH FLOW ANALYSIS
CASH FLOW ANALYSIS is a type of
CASH FLOW FROM OPERATIONS
CASH FLOW FROM OPERATIONS is the sum
CASH FLOW PER SHARE
CASH FLOW PER SHARE is a good
CASH FLOW PROJECTION
CASH FLOW PROJECTION is a forecast of
CASH FLOW STATEMENT
CASH FLOW STATEMENT see STATEMENT OF CASH
CASH FREE BALANCE AMOUNT
CASH FREE BALANCE AMOUNT, in the general
CASH FROM FINANCING
CASH FROM FINANCING is the sum of
CASH FROM INVESTING
CASH FROM INVESTING is the sum of
CASH IN ADVANCE
CASH IN ADVANCE is when full payment
CASH IN BANK
CASH IN BANK literally means coin, currency,
CASH IN TRANSIT
CASH IN TRANSIT is cash being transferred
CASH MANAGEMENT is the management of the
CASH ON HAND
CASH ON HAND literally means coin, currency,
CASH PORTION is that percentage of assets
CASH PROFIT is profit after tax plus
CASH RATIO is a refinement to the
CASH RECEIPTS see RECEIPTS.
CASH RECEIPTS JOURNAL
CASH RECEIPTS JOURNAL is the journal for
CASH RESERVE RATIO
CASH RESERVE RATIO (CRR) is a ratio
CASH SETTLEMENT, in short-term securities, is payment
CASH SHORT/OVER ACCOUNT
CASH SHORT/OVER ACCOUNT, in retail sales, is
CASH SWEEP is the use of surplus
CASH-CARD is a credit card that entitles
CASH-ON-CASH RETURN is the ratio of annual
CASHIERS CHECK; also known as a bank
CASTING, in accounting, is the summing of a column
CATS is Certificate of Accrual on Treasury
CAVEAT, generally, is a warning against certain
CD see CERTIFICATE OF DEPOSIT.
CDPA is Certified Data Processing Auditor.
CEBS is Certified Employee Benefit Specialist, Committee
CEDI (CEDIS) is a currency of Ghana.
CENT is a currency of: United States of
CENTAS (CENTU, CENTAI)
CENTAS (CENTU, CENTAI) is a currency of
CENTAVO is a currency of Mexico and
CENTESIMO is a currency of Italy and
CENTIME is a currency of Saar and
CENTIMO is a currency of Costa Rica.
CENTRAL BANK is the major regulatory bank in
CEO is an acronym for Chief Executive
CERTIFICATE OF DEPOSIT
CERTIFICATE OF DEPOSIT (CD) is a document
CERTIFICATE OF INSPECTION
CERTIFICATE OF INSPECTION is certification, generally by
CERTIFICATE OF OBLIGATION
CERTIFICATE OF OBLIGATION is a bond issued
CERTIFICATE OF ORIGIN
CERTIFICATE OF ORIGIN is a document that
CERTIFIED FINANCIAL PLANNER
CERTIFIED FINANCIAL PLANNER (CFP) is a financial
CERTIFIED FINANCIAL STATEMENTS
CERTIFIED FINANCIAL STATEMENTS are financial statements that
CERTIFIED PAYROLL REPORT
CERTIFIED PAYROLL REPORT means the record that
CERTIFIED PUBLIC ACCOUNTANT
CERTIFIED PUBLIC ACCOUNTANT (CPA) is an accountant
CFA is Chartered Financial Analyst.
CFC is Controlled Foreign Corporation.
CFD see CONTRACT FOR DIFFERENCE.
CFD TRADING: Global financial markets are a
CFFA is Certified Financial Forensic Analyst.
CFM, in finance / accounting, means Certified
CFO is an acronym for: a. Cash
CFO to DEBT
CFO to DEBT see CASH FLOW /
CFP see CERTIFIED FINANCIAL PLANNER.
CHAIRPERSON OF THE BOARD
CHAIRPERSON OF THE BOARD is the head
CHANNEL COSTING is the fulfillment cost information
CHAPS is Clearing house automated payment system.
CHAPTER 11, in the U.S., is where
CHAPTER S or SUBCHAPTER S
CHAPTER S or SUBCHAPTER S is a
CHARGE OFF see BAD DEBT.
CHARGEBACK, in the credit industry, occurs when
CHART OF ACCOUNTS
CHART OF ACCOUNTS is a list of
CHARTER is the document of corporation organization.
CHARTERED ACCOUNTANT (CA) is a British accountant
CHARTERED FINANCIAL CONSULTANT
CHARTERED FINANCIAL CONSULTANT (ChFC) is a financial
CHATTEL MORTGAGE CONTRACT
CHATTEL MORTGAGE CONTRACT is a credit contract
CHECK is a draft drawn against a
CHECK BOOK see CHECK REGISTER.
CHECK DIGIT is a redundant digit added
CHECK REGISTER is the journal for recording
CHECKING ACCOUNT is an account at a
CHEQUE see CHECK.
CHEQUE BOOK see CHECK REGISTER.
ChFC is Chartered Financial Consultant.
CHIAO (JIAO) is a currency of China.
CHIEF ACCOUNTING OFFICER
CHIEF ACCOUNTING OFFICER see CFO.
CHIPS is Clearing House Interbank Payment System.
CHURN RATE is the percentage of customers
CHURNING, in securities, is the frequent trading of
CIA, in accounting, is an acronym for
CIBT is an acronym for Cash Income
CICA is Canadian Institute of Chartered Accountants.
CIF (COST, INSURANCE AND FREIGHT) is a
CIP could be Capital Improvement Plan, Capital
CIRCA means about or approximately. It is
CISA is Certified Information Systems Auditor.
CK is Check.
CLAIM, in health care, is an itemized
CLAIMS OUTSTANDING, in general, is the difference
CLASSIFICATION, generally, is the act of distributing
CLEARANCE LETTER is a documented certification from
CLEARED ITEMS are accounts payable documents which
CLEARING is the process of reporting a
CLEARING ACCOUNT, in banking, is a bank
CLEARING BANK is a member bank of
CLIENT is someone who pays for goods
CLOSE is 1. The planned termination of
CLOSED-END FUND is a mutual fund that
CLOSELY HELD is a description of a
CLOSING ACCOUNT is the determining the balance
CLOSING DATE is the date the purchase
CLOSING ENTRY is a journal entry at
CMI see COST MANAGEMENT INDEX.
CMO see COLLATERALIZED MORTGAGE OBLIGATION.
CMO RESIDUAL is the residual is the
CNF is Cost and Freight.
COA, in accounting, means Chart Of Accounts
COBOL is Common Business Oriented Language.
COC see COST OF CONTROL.
COD is Cash On Delivery; which is
CODING, in accounting, is the assignation of
COE see COST OF EQUITY.
COGAS is Cost Of Goods Available for
COGM is Cost Of Goods Manufactured. See
COGNOVIT NOTE is a note in which
COGS see COST OF GOODS SOLD
COGS (COST OF GOODS) RATIO
COGS (COST OF GOODS) RATIO = COGS
COHORT SURVIVAL METHOD
COHORT SURVIVAL METHOD, in academia, utilizes historic
COLA is Cost-Of-Living Adjustment.
COLLAR is the simultaneous purchase of an
COLLATERAL is assets used as security for
COLLATERAL NOTE is a note secured by
COLLATERALIZE is to pledge property as security
COLLATERALIZED MORTGAGE OBLIGATION
COLLATERALIZED MORTGAGE OBLIGATION (CMO) or, since 1986,
COLLECTIBLE is an amount subject to or
COLLECTION PAPERS are those documents specified as
COLLECTION PERIOD (Period End) is used to
COLLECTION PERIOD (Period Average)
COLLECTION PERIOD (Period Average) is used to
COLLECTION PERIOD (Period End)
COLLECTION PERIOD (Period End) is used to
COLLECTIVE INVESTMENT SCHEME
COLLECTIVE INVESTMENT SCHEME, globally, is any arrangement
COLLUSION is a secret agreement between two
COLON (COLONES) is a currency of Costa
COMBINED FINANCIAL STATEMENT
COMBINED FINANCIAL STATEMENT is a financial statement
COMFORT LETTERS see KEEP-WELL AGREEMENTS.
COMMANDER THEORY holds that the goals of
COMMERCIAL ATTACHE is a business and trade
COMMERCIAL BANK is a financial institution that
COMMERCIAL INVOICE, generally, is the sellers bill
COMMERCIAL LOAN is a short-term business loan
COMMERCIAL PAPER is short-term obligations with maturities
COMMISSION is remuneration proportional to sales volume;
COMMITMENT is the act of standing behind
COMMITMENT BASED ACCOUNTING
COMMITMENT BASED ACCOUNTING is where spending controls
COMMITTED COSTS are costs, usually fixed costs,
COMMODITY is an article of commerce or
COMMON EQUITY is the result of subtracting
COMMON LAW is an unwritten body of
COMMON SIZE ANALYSIS
COMMON SIZE ANALYSIS, as used in vertical
COMMON SIZED PERCENTAGES
COMMON SIZED PERCENTAGES are financial statements in
COMMON STOCK is the most frequently issued
COMMON-SIZE STATEMENT see COMMON SIZE ANALYSIS.
COMPANY is an organized group of people
COMPANY KIT, normally, is a for sale
COMPANY LIMITED BY GUARANTEE
COMPANY LIMITED BY GUARANTEE is where the
COMPANY LIMITED BY SHARES
COMPANY LIMITED BY SHARES is where the
COMPANY TAX see CORPORATION TAX.
COMPARABILITY is the quality or state of
COMPARATIVE STATEMENT is a form of financial-statement
COMPARE / COMPARISON
COMPARE / COMPARISON is an audit procedure where
COMPENSATING BALANCES are the funds a business
COMPENSATING ERROR is the name given to
COMPETITIVE ADVANTAGE exists when the firm is
COMPETITIVE PRICING generally is where firms must
COMPILATION is the presentation of financial statement
COMPLETED CONTRACT METHOD OF ACCOUNTING
COMPLETED CONTRACT METHOD OF ACCOUNTING is a
COMPLETENESS deals with whether all transactions and
COMPLIANCE is following applicable internal control procedures,
COMPLIANCE AUDIT is the review of financial
COMPLIANCE PANEL is a multi-member committee chartered
COMPOSITE DEPRECIATION is the grouping of similar
COMPOSITE FINANCIAL STATEMENT
COMPOSITE FINANCIAL STATEMENT is an average or
COMPOUND ANNUAL GROWTH RATE
COMPOUND ANNUAL GROWTH RATE (CAGR) is the
COMPOUND INTEREST is interest calculated from the
COMPOUND INTEREST PRINCIPLE
COMPOUND INTEREST PRINCIPLE is where the interest
COMPOUND JOURNAL ENTRY
COMPOUND JOURNAL ENTRY is a journal entry
COMPREHENSIVE BASIS OF ACCOUNTING
COMPREHENSIVE BASIS OF ACCOUNTING is a complete
COMPREHENSIVE INCOME is change in equity (net
COMPTROLLER is the misspelling of the word
COMPULSORY LIQUIDATION is the winding-up of a
COMPUTER CONTROLS are internal controls performed by
CONCENTRATION RISK is the risk that an
CONDENSED FINANCIAL STATEMENTS
CONDENSED FINANCIAL STATEMENTS are presented in considerably
CONDITIONAL SALES CONTRACT
CONDITIONAL SALES CONTRACT is a credit contract
CONDUCIVE is tending to bring about or
CONDUIT is a primary means by which
CONDUIT DEBT is issued by a state
CONFIRMATION is a form detailing a particular securities
CONGLOMERATE is a group of diverse companies
CONSERVATISM PRINCIPLE provides that accounting for a
CONSERVATIVE INVESTOR, dependent upon the degree of
CONSIGNMENT is when goods are offered for
CONSIGNMENT STOCK is vendor supplied stock that
CONSISTENCY is using the same accounting procedures
CONSISTENCY PRINCIPLE requires accountants to apply the
CONSOLIDATED CAPITAL is the value of all
CONSOLIDATED ENTITY is a user-defined combination of
CONSOLIDATED FINANCIAL STATEMENTS
CONSOLIDATED FINANCIAL STATEMENTS is the end financial
CONSOLIDATED NEXUS is a consolidation of a
CONSOLIDATION is similar to refinancing, but there
CONSORTIA see CONSORTIUM.
CONSORTIUM is an association of companies for
CONSTANT DOLLAR is when the dollar amount
CONSTRAINT is a limiting factor to business
CONSTRUCT OF UTILITY THEORY
CONSTRUCT OF UTILITY THEORY is a scientific
CONSTRUCTION IN PROGRESS
CONSTRUCTION IN PROGRESS is capital assets under
CONSTRUCTIVE FRAUD is an act, statement, or
CONSULAR DECLARATION is a formal statement to
CONSULTED is sought advice or information.
CONSULTING SERVICES performed by CPAs include consultations,
CONSUMABLE is a resource attribute representing a
CONSUMER is an individual who purchases, uses,
CONSUMER PRICE INDEX
CONSUMER PRICE INDEX (CPI) is the measure
CONSUMMATE is to bring to completion or
CONSUMPTION SMOOTHING is aimed at protecting consumption
CONTANGO is the commission paid by a
CONTINENTAL MODEL is an accounting model. There
CONTINGENCY is an existing condition involving uncertainty
CONTINGENCY BUDGET is the amount of money
CONTINGENCY PLAN is a plan that provides
CONTINGENT is a result that is determined
CONTINGENT ASSET is a possible asset from
CONTINGENT LIABILITY is: (a) A possible obligation
CONTINUING ACCOUNTING SIGNIFICANCE
CONTINUING ACCOUNTING SIGNIFICANCE means matters normally included
CONTINUING AUDITOR is the auditor of the
CONTINUITY ASSUMPTION see GOING CONCERN CONCEPT.
CONTINUOUS BUDGET is a budget that rolls
CONTINUOUS INVENTORY see PERPETUAL INVENTORY.
CONTRA ACCOUNT is a. the reduction to
CONTRA ENTRY, in accounting, is a ledger
CONTRA REVENUE ACCOUNT
CONTRA REVENUE ACCOUNT is an account that
CONTRACT ALLOWANCE is the limit set within
CONTRACT COSTING is mainly associated with civil
CONTRACT FOR DIFFERENCE
CONTRACT FOR DIFFERENCE (CFD) is an agreement
CONTRACT LAW is that body of law
CONTRACT RATE OF INTEREST
CONTRACT RATE OF INTEREST is the interest
CONTRACT REVENUES are the revenues recognized under
CONTRACTEE is the person or entity who
CONTRACTOR is the person or entity who
CONTRACTUAL ALLOWANCE, in healthcare, is the difference
CONTRIBUTED ASSETS are those assets, including real
CONTRIBUTED CAPITAL see PAID-IN-CAPITAL.
CONTRIBUTED SURPLUS is money a company receives
CONTRIBUTION see CONTRIBUTION MARGIN.
CONTRIBUTION MARGIN (CM) is the difference between
CONTRIBUTION MARGIN ANALYSIS
CONTRIBUTION MARGIN ANALYSIS is a technique used
CONTRIBUTION MARGIN RATIO
CONTRIBUTION MARGIN RATIO is the computation showing
CONTRIBUTION/SALES RATIO (C/S RATIO) is a tool
CONTROL is the process of directing operations
CONTROL ACCOUNT is a summary account in
CONTROL DEFICIENCIES exist when the design or
CONTROL ENVIRONMENT is the attitude, awareness, and
CONTROL POLICIES AND PROCEDURES
CONTROL POLICIES AND PROCEDURES are the policies
CONTROL PREMIUM is an amount (expressed in
CONTROL RISK is the risk that material
CONTROLLABILITY, COST is the financial policy of
CONTROLLABLE COST see CONTROLLABLE EXPENSE.
CONTROLLABLE EXPENSE expenses that can be controlled
CONTROLLABLE MARGIN technically is the excess of
CONTROLLER is usually an experienced accountant who
CONTROLLERSHIP is the position of controller. See
CONVENTION is an agreement, principle or statement
CONVERSION COSTS is Direct Labor + Manufacturing Overhead.
CONVERSION DATE, dependent upon usage, there are
CONVERTIBLE is a corporate security (usually bonds,
CONVERTIBLE BOND is a bond that can
CONVERTIBLE CURRENCY is any national currency that
CONVERTIBLE DEBENTURE is any type of debenture
CONVERTIBLE DEBT is a debt instrument which
CONVERTIBLE NOTE see CONVERTIBLE DEBT.
CONVERTIBLE PREFERRED STOCK
CONVERTIBLE PREFERRED STOCK is preferred stock which
CONVEXITY is the price change that occurs
COO is an acronym for Chief Operating
COOKIE JAR RESERVES
COOKIE JAR RESERVES is an overly aggressive
COOKING THE BOOKS
COOKING THE BOOKS is when a company
COOPERATIVE ADVERTISING is a joint advertising strategy
COPYRIGHT is a form of legal protection
CORDOBA is a currency of Nicaragua.
CORE BUSINESS is the sector(s) of business
CORE COMPETENCY is a specific factor that
CORE PROCESS is a process with a set of related
CORPORATE BOND is evidence of debt owed by
CORPORATE GOVERNANCE is the system by which
CORPORATE SOCIAL RESPONSIBILITY
CORPORATE SOCIAL RESPONSIBILITY (CSR), also known as
CORPORATE STRATEGY is the direction an organization
CORPORATION is a type of business organization
CORPORATION TAX refers to direct taxes charged
CORPUS is often confused and misunderstood. The
CORPUS FUND is the capital of the
CORRECTING ENTRY, a type of ADJUSTING ENTRY,
CORRESPONDENT BANK is a bank having communications
CORROBORATE is to strengthen with other evidence
COST is the amount of money that
COST ACCOUNTING is a managerial accounting activity
COST ACCUMULATION METHODS
COST ACCUMULATION METHODS are the various ways
COST ALLOCATION is the assignment to each
COST APPROACH is a general way of
COST ASSIGNMENT involves assigning costs of an
COST AVOIDANCE is an action taken in
COST BASIS, in securities, is the purchase
COST CEILING, in project management, is the
COST CENTER is a non-revenue-producing element of
COST CONTROL is the process of controlling
COST DRIVER is any activity or series
COST EFFECTIVE is when a judgment is
COST ELEMENT, in cost accounting, is the
COST IMPLOSION is a cost rollup using
COST IN EXCESS OF BILLINGS
COST IN EXCESS OF BILLINGS, in percentage
COST MANAGEMENT INDEX
COST MANAGEMENT INDEX (CMI) is a method
COST OBJECT is anything for which cost
COST OF CAPITAL/FUNDS
COST OF CAPITAL/FUNDS is the rate of
COST OF CONTROL
COST OF CONTROL (COC) is the amount
COST OF DEBT
COST OF DEBT is interest rate times
COST OF EQUITY
COST OF EQUITY (COE) is the minimum
COST OF GOODS SOLD
COST OF GOODS SOLD (COGS) is a
COST OF GOODS SOLD BUDGET
COST OF GOODS SOLD BUDGET decomposes, or
COST OF MONEY
COST OF MONEY is a form of
COST OF REVENUE
COST OF REVENUE see COST OF GOODS
COST OF SALES
COST OF SALES see COST OF GOODS
COST OVERRUN is the amount by which
COST PER OUTCOME
COST PER OUTCOME links the unit-level economics
COST PER OUTPUT
COST PER OUTPUT see OBJECT COST.
COST PER THOUSAND
COST PER THOUSAND (CPM) is advertising terminology
COST PRINCIPLE is the principle where a
COST REDUCTION is actions taken in the
COST ROLLUP is a determination of all
COST SPLIT is the breakdown of the
COST SYNERGY is the savings in operating
COST UNIT is a functional cost unit
COST-BENEFIT ANALYSIS is the method of measuring
COST-OF-LIVING LEASE is a lease where yearly
COST-PLUS is determining payment based on the
COST-TO-COST METHOD, in construction contracts, is an
COST-VOLUME-PROFIT ANALYSIS (CVPA) examines the behavior of
COST/INCOME RATIO is total expenses divided by
COUNT is to enumerate some characteristic such
COUNTERBALANCE is a compensating equivalent or to
COUNTRY RISK is the risk a depositor takes
COUPON is: 1) The annual interest rate
COUPON BOND pays the holder of the
COUPON RATE is the annual interest rate
COVENANT is a clause in a contract
COVERAGE OF FIXED CHARGES
COVERAGE OF FIXED CHARGES is computed by
COVERAGE RATIO is a measure of a
CP is an acronym with many possible
CPA is Certified Public Accountant, Cost Per
CPE is Continuing Professional Education.
CPFF is Cost Plus Fixed Fee.
CPI see CONSUMER PRICE INDEX.
CPLTD is Current Portion of Long-Term Debt.
CPR is Constant Payment Rate, used to
CPT is Cost Per Thousand.
CR, in accounting, is an acronym for
CRAR see CAPITAL TO RISK ASSET RATIO.
CRAT is an acronym for Charitable Remainder
CREATIVE ACCOUNTING is slang for the concept
CREDIT, in accounting, is an accounting entry
CREDIT CARD is a card authorizing purchases
CREDIT CARD RECEIPTS
CREDIT CARD RECEIPTS is sales revenue where
CREDIT CONTROL is policies and procedures aimed
CREDIT LINE is the maximum credit that
CREDIT LOSSES PROVISION
CREDIT LOSSES PROVISION see PROVISION FOR CREDIT
CREDIT MEMO is a document used to
CREDIT NOTES are issued to indicate a
CREDIT RECORD (CR) is an entry in
CREDIT RISK is the risk of loss
CREDIT SALES are merchandise or services sold
CREDITOR DAYS is the number of days
CREDITORS are the entities to which a
CREDITORS CONTROL ACCOUNT
CREDITORS CONTROL ACCOUNT reflects the total amount
CREDITORS LEDGER see LEDGER.
CREDITORS TURNOVER = Average creditors / (Credit Sales / 365).
CRITICAL ACCOUNTING ESTIMATE
CRITICAL ACCOUNTING ESTIMATE is when a company
CRITICAL FEW see 80 - 20 RULE.
CROSS-ACCOUNTING is non-cash payment through the delivery
CROSS-AGED RECEIVABLE means all accounts receivable due
CROSS-FOOTING is the addition of columns of
CROSSED QUOTATION see LOCKED QUOTATION.
CROWN CORPORATION is a corporation that has
CRR see CASH RESERVE RATIO.
CRUT is an acronym for Charitable Remainder
CRUZADO is a currency of Brazil.
CRUZEIRO is a currency of Brazil.
CSR see CORPORATE SOCIAL RESPONSIBILITY.
CTP is Certified Treasury Professional.
CUMULATIVE, in securities, is where a preferred stock dividend
CUMULATIVE EARNINGS is the sum of all
CUMULATIVE PREFERRED STOCK
CUMULATIVE PREFERRED STOCK is preferred stock which
CURRENCY CODES are the International Standard Organization,
CURRENCY DENOMINATION see DENOMINATION.
CURRENCY MEASUREMENT is part of determining the
CURRENCY SWAP is an exchange of two
CURRENCY TRANSLATION see FOREIGN CURRENCY TRANSLATION.
CURRENT ACCOUNT in a national economy it
CURRENT ASSETS are those assets of a
CURRENT CAPITAL see WORKING CAPITAL.
CURRENT CASH DEBT RATIO
CURRENT CASH DEBT RATIO measures ability to
CURRENT COST is the cost which would
CURRENT COST ACCOUNTING
CURRENT COST ACCOUNTING is a system of
CURRENT COUPON is the the coupon for a
CURRENT DEBT TO TOTAL DEBT
CURRENT DEBT TO TOTAL DEBT shows Current
CURRENT FACE, in securities, is the current monthly remaining
CURRENT LIABILITIES are liabilities to be paid
CURRENT MATURITIES-L/T/D is that portion of long
CURRENT PORTION OF LONG-TERM DEBT
CURRENT PORTION OF LONG-TERM DEBT is only
CURRENT RATIO, a comparison of current assets
CURRENT YIELD, in bonds, is the annual
CURTAIL is to terminate or abbreviate before
CUSIP is Committee on Uniform Securities Identification Procedures.
CUSIP NUMBER is a unique nine-character alpha/numeric
CUSTODIAN is an entity entrusted with guarding
CUSTODIAN BANK is the bank that acts
CUSTODY is possession.
CUSTOMER ACQUISITION COST
CUSTOMER ACQUISITION COST is calculated by dividing
CUSTOMS are the authorities charged with collecting
CUSTOMS BROKER is an individual or firm
CUT SCORE is a point on a
CUT-OFF is designating a point of termination.
CUT-OFF RATE is the predetermined maximum rate
CUT-OFF YIELD, in securities, is the yield
CVP see COST-VOLUME-PROFIT ANALYSIS.
CVPA see COST-VOLUME-PROFIT ANALYSIS.
CYCLE COUNT is a partial count of
accounting terms that start with
Purchase and download Glossary
Frequently Asked Questions
Copyright © 2014 VentureLine
Website developed by Digital Solutions