Dictionary

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Letter C

  1. call premium
  2. call price
  3. callable bond
  4. callable preferred stock
  5. capital
  6. capital budgeting
  7. capital expenditures
  8. capital lease
  9. capital maintenance approach in determining net income
  10. capital maintenance approach to net income
  11. capital market
  12. capital stock
  13. capitalize
  14. carrying amount
  15. carrying cost of inventory
  16. carrying value
  17. cash
  18. cash account
  19. cash and cash equivalents
  20. cash basis of accounting
  21. cash discount
  22. cash flow
  23. cash flow statement *
  24. cash from financing activities
  25. cash from operating activities
  26. cash method of accounting
  27. cash realizable value
  28. cash receipt
  29. cash short and over
  30. cash surrender value (CSV)
  31. cashier's check
  32. CD
  33. ceiling
  34. CEO
  35. certificate of deposit
  36. certified management accountant
  37. certified public accountant
  38. CFO
  39. change in accounting estimate
  40. change in accounting principle
  41. change in net assets
  42. chart of accounts *
  43. check printing charges
  44. chief executive officer (CEO)
  45. chief financial officer (CFO)
  46. chief operating officer (COO)
  47. classified balance sheet
  48. clear
  49. cleared
  50. clearing account
  51. closely-held corporation
  52. closing entries
  53. CMA Exam
  54. coefficient of correlation
  55. coefficient of determination
  56. collection period
  57. commissions expense
  58. commitments
  59. common costs
  60. common-size balance sheet
  61. common-size financial statement
  62. common-size income statement
  63. common stock
  64. common stock account
  65. common stock dividend distributable
  66. comparability
  67. comparative financial statements
  68. compensated absences
  69. compensating balances
  70. compound interest
  71. compound journal entry
  72. compounding of interest
  73. comprehensive income
  74. comptroller
  75. conceptual framework
  76. condensed financial statements
  77. conformity rule
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