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