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Compound annual growth rate
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COMPOUND ANNUAL GROWTH RATE (CAGR) is the year over year growth rate applied to an investment or other part of a companys activities over a multiple-year period. The formula for calculating CAGR is (Current Value/Base Value) ^ (1/# of years) - 1.
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Compound interest
, compound interest is interest calculated from the total of original principal plus accrued interest. -
Compound interest principle
, compound interest principle is where the interest is computed on principal plus interest earned in previous periods. -
Compound journal entry
, compound journal entry is a journal entry that involves more than one debit or more than one credit or both. -
Comprehensive basis of accounting
, comprehensive basis of accounting is a complete set of rules other than u.s. gaap applied to all items in a set of financial statements. examples include... -
Comprehensive income
, comprehensive income is change in equity (net assets) of an entity during a period from transactions and other events and circumstances from non-owner... -
Compulsory liquidation
, compulsory liquidation is the winding-up of a company by a court. a petition must be presented both at the court and the registered office of the company.... -
Computer controls
, computer controls are internal controls performed by computer software controls as opposed to manual controls. can also mean general and application... -
Concentration risk
, concentration risk is the risk that an investor will suffer from lack of diversification, investing too heavily in one industry, one geographic area... -
Condensed financial statements
, condensed financial statements are presented in considerably less detail than complete financial statements. -
Conditional sales contract
, conditional sales contract is a credit contract used for the purchase of equipment where the purchaser doesnt receive title of the equipment until the... -
Conduit debt
, conduit debt is issued by a state agency or public corporation on behalf of borrowers which include businesses, health care institutions, private higher... -
Conservatism principle
, conservatism principle provides that accounting for a business should be fair and reasonable. accountants are required in their work to make evaluations... -
Conservative investor
, conservative investor, dependent upon the degree of conservatism, is one that protects and preserves their principal above consideration of capital gains... -
Consignment stock
, consignment stock is vendor supplied stock that is only paid for when it is used. consignment stock should change nothing except cash flow. holding any... -
Consistency principle
, consistency principle requires accountants to apply the same methods and procedures from period to period. when they change a method from one period... -
Consolidated capital
, consolidated capital is the value of all money and other assets, on a consolidated basis, used directly in business operations. -
Consolidated entity
, consolidated entity is a user-defined combination of several consolidation units, grouped together for consolidation and reporting purposes. -
Consolidated financial statements
, consolidated financial statements is the end financial statement that accounts for all assets, liabilities and operating accounts of a parent and all... -
Consolidated nexus
, consolidated nexus is a consolidation of a connected series or group (usually contracts). -
Constant dollar
, constant dollar is when the dollar amount is adjusted for inflation.
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