Accounting Dictionary - Letter C
- Callable preferred stock
- Capital lease liabilities
- Capitalization ratio
- Carrying costs
- Carrying value
- Cash
- Cash accounting
- Cash basis accounting
- Cash conversion cycle
- Cash cycle
- Cash debt coverage ratio
- Cash discount
- Cash dividends
- Cash equivalents
- Cash flow controls
- Cash flow statement
- Cash inflows
- Cash management practices
- Cash outflows
- Cash payments journal
- Cash ratio
- Cash receipts journal
- Chart of accounts
- Claims
- Claims exchange transactions
- Closing entries
- Closing the accounts
- Closing the books
- CLV
- COGS
- Committed costs
- Compound interest
- Consigned goods
- Consigned inventory
- Consignee
- Consignor
- Construction in progress
- Contingent liability
- Contra account
- Contra asset account
- Contributed capital
- Contribution
- Contribution margin
- Contribution margin per unit
- Contribution margin ratio
- Controllable costs
- Conversion cost
- Convertible debt securities
- Convertible preferred stock
- Cookie jar accounting
- Cost
- Cost accounting
- Cost accumulation
- Cost accumulation methods
- Cost behavior
- Cost drivers
- Cost hierarchy
- Cost measurement methods
- Cost of goods available for sale
- Cost of goods manufactured
- Cost of goods sold
- Cost of sales
- Cost plus pricing
- Cost structure
- Cost-volume-profit analysis
- Count cards
- Count sheets
- Count tags
- Coverage
- Creative accounting
- Credit
- Credit agreement
- Creditor
- Cross-subsidization
- Current assets
- Current liabilities
- Current portion of long-term debt
- Current ratio
- Current year earnings
- Customer cost analysis
- Customer life-time value
- Customer profitability analysis
- Customer-level activity
- Cutoff period
- CVP analysis
- Cycle counts
- Cyclical working capital
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