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Accounting Dictionary

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

C
Cafeteria plan Calendar year
Call price Callable bonds
Callable preferred stock Canceled check
Capital Capital asset
Capital expenditure Capital gains
Capital losses Capital stock ledger
Capital stock transfer journal Capitalized costs
Carryback and carryover Carrying charge
Carrying value of bonds Cash
Cash basis Cash discount
Cash equivalents Cash Short or Over account
Cashier's check Casualty loss
Certified Public Accountant (CPA) Change in payroll rate form
Chart of accounts Check
Check-off system Child-care expense
Chronological order Claim for refund
Claim of right Classification
Classified financial statement Closing entries
Collateral trust bonds Commercial draft
Commission Commission basis
Common stock Common Stock Dividend Distributable account
Common-law relationship Common-size statements
Community property Comparative statements
Compensation record Complex trust
Compound entry Computer software
Conceptual framework Conduits
Consent dividend Conservatism
Consolidated return Constructive ownership of stock
Constructive receipt doctrine Constructively paid
Continental system Contingent liability
Contra account Contra asset account
Contra revenue account Contribution report
Contribution to capital Contributions
Control account Controlled corporate groups
Convertible bonds Convertible preferred stock
Copyright Corporate charter
Corporation Correcting entry
Cost Cost depletion
Cost of goods sold Cost or market, whichever is lower
Cost-benefit test Coupon bonds
Credit Credit memorandum
Credit terms Creditor
Credits against tax Credits or refunds
Cumulative preferred stock Current assets
Current liabilities Current ratio