Learn or Find Bookkeeping, Payroll, Accounting, QuickBooks, or Tax Terms

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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