Terms

Science Glossary Terms - C

Callable bonds	Capial infusion
Capital account	Capital budget
Capital expenditure	Capitalized Cost
Carryovers	Cash inflows
Cash method of accounting	Cash outflows
Certified Financial Planner	Certified Management Accountant
Certified public accountant	Change Book
Closed transaction	Closing the books
Collateralized Mortgage Obligation	Comfort letter
Commitments	Comparative Financial Statement
Compensating balance	Compilation
Compound Annual Growth Rate	Comprehensive Income
Conservatism	Consistency
Consulting Services	Continuing Professional Education
Contra Account	Control environment
Controller (or Comptroller)	Controlling account
Core Competency Framework for Entry into the Accounting Profession	Corporation
Cost management system	Cost of goods sold
Cost-benefit	Coupon bonds
Credit	Credit purchase
Credit sale	Current Assets
Current liabilities	Current ratio

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