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Bookkeeping Concepts

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Dictionary

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 net of tax
  24. cash flow statement *
  25. cash from financing activities
  26. cash from operating activities
  27. cash method of accounting
  28. cash realizable value
  29. cash receipt
  30. cash receipts journal
  31. cash short and over
  32. cash surrender value (CSV)
  33. cashier's check
  34. CD
  35. CEO
  36. certificate of deposit
  37. certified management accountant
  38. certified public accountant
  39. CFO
  40. change in accounting estimate
  41. change in net assets
  42. chart of accounts *
  43. check printing charges
  44. checkbook
  45. checking account
  46. cheque
  47. chief executive officer (CEO)
  48. chief financial officer (CFO)
  49. chief operating officer (COO)
  50. Circular E
  51. classified balance sheet
  52. clear
  53. cleared
  54. clearing account
  55. closely-held corporation
  56. closing entries
  57. CMA Exam
  58. coefficient of correlation
  59. coefficient of determination
  60. COGS
  61. collection period
  62. commissions expense
  63. commitments
  64. common costs
  65. common stock
  66. common stock account
  67. common stock dividend distributable
  68. common-size balance sheet
  69. common-size financial statement
  70. common-size income statement
  71. comparability
  72. comparative balance sheet
  73. comparative financial statements
  74. comparative income statement
  75. compensated absences
  76. compensating balances
  77. compilation
  78. compiled financial statements
  79. compound interest
  80. compound journal entry
  81. compounding of interest
  82. comprehensive income
  83. comptroller
  84. conceptual framework
  85. condensed balance sheet
  86. condensed financial statements
  87. condensed income statement
  88. conformity rule
  1. conservatism
  2. consigned goods
  3. consignee
  4. consignment
  5. consignor
  6. consistency
  7. consistent
  8. consolidated financial statements
  9. constant-dollar
  10. constraints
  11. construction work-in-progress
  12. consumer price index
  13. contingent gain
  14. contingent liability
  15. contingent loss
  16. continuing operations
  17. continuous budget
  18. contra account
  19. contra asset account
  20. contra equity account
  21. contra expense account
  22. contra inventory account
  23. contra liability account
  24. contra owner's equity account
  25. contra revenues account
  26. contractual interest rate
  27. contributed capital
  28. contribution approach income statement
  29. contribution margin
  30. contribution margin per unit
  31. contribution margin ratio
  32. contributions
  33. control account
  34. controller
  35. controller's cushion
  36. controller's reserve
  37. conversion costs
  38. convertible bond
  39. convertible preferred stock
  40. COO
  41. copyright
  42. corporation
  43. correcting entry
  44. correlation
  45. COS
  46. cost
  47. cost accounting
  48. cost behavior
  49. cost center
  50. cost flow assumption
  51. cost method of recording treasury stock
  52. cost object
  53. cost of capital
  54. cost of carrying inventory
  55. cost of goods available for sale
  56. cost of goods purchased
  57. cost of goods sold
  58. cost of products sold
  59. cost of sales
  60. cost principle
  61. cost ratio
  62. cost-volume-profit (CVP)
  63. coupon bond
  64. CPA
  65. CPA Exam
  66. cr.
  67. credit (as in debit and credit)
  68. credit (as in debt, not cash)
  69. credit balance
  70. credit line
  71. credit memo
  72. credit memorandum
  73. credit sales
  74. credit terms
  75. creditor
  76. crossfoot
  77. CSV
  78. cumulative preferred stock
  79. current assets
  80. current liabilities
  81. current maturity of long-term debt
  82. current portion of long-term debt
  83. current ratio
  84. current value
  85. current year's net income
  86. customer deposits
  87. CVP
  88. cycle counting
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