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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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