C
C-to-G - consumer-to-government
CA - capital account
CA - capital appreciation
CA - capital asset
CA - cash account
CA - certificate authority (trusted third-party authenticator issuing digital certificates - cryptographic key systems)
CA - Chartered Accountant (UK)
CA - chief accountant
CA - continuous audit/auditing (systems - real-time continuous testing of computer systems) (interim auditing/permanent staffing at audited businesses)
CA - credit account
CA - current account
CA - current asset
CAA - conventional absorption accounting
CAAT - computer-assisted audit technique(s) (automated methods of data analysis, efficiency)
CACA - Chartered Association of Certified Accountants
CAD - computer aided/assisted design (computer/program graphics software used in engineering or architecture fields to create visual models)
CADS - cash available for debt service (fund or cash available to pay long-term debt obligations)
CAE - Chief Auditing Executive (most senior internal auditing position)
CAE - computer-assisted engineering (software/systems used for designing/development of manufacturing systems)
CAFR - Comprehensive Annual Financial Report (official annual governmental report)
CAGC - Commonwealth Association for Corporate Governance (London-based international organization for British Commonwealth countries)
CalPERS - California Public Employee's Retirement System (state pension fund/retirement system)
CAM - computer-assisted manufacturing (use of computerized systems in the manufacturing process)
CAO - chief accounting officer
CAPA - Confederation of Asian and Pacific Accountants (regional professional accounting organization)
CAPE - cash-adjusted price/earnings ratio
capex - capital expenditure
CAPM - Capital Asset Pricing Model (theory/method of evaluating securities/investor decisions)
CAR - cumulative abnormal return
CART - Committee-Appointed Review Team
CASB - Cost Accounting Standards Board (federal board created to set standards for government contracts/reporting procedures - ceased to exist in 1980/duties transferred)
CASE - computer-aided software engineering (use of software packages to automate system programming, analysis, design, and development)
CASTA - Computerized Accounting Tool Services
CAT - Computency Assessment Tool (web-based self testing)
CBA - cost-benefit analysis (method of decision-making which compares benefits to costs)
CBT - Computer-Based Testing
CCA - capital cost allowance
CCA - cash collateral account
CCA - current cost accounting
CCAB - Consultative Committee of Accountancy Bodies (British professional accounting umbrella group)
CCM - Constructive Cost Model (method of estimating project costs for large system development)
CCS - current cost of supplies
CCSA - Certification in Control Self-Assessment (employee-based/focused risk identification)
CD - certificate of deposit (banking - fixed-interest time deposit)
CDDF - Call Data Distribution Function
CDJ - cash disbursements journal
CDO - corporate development officer
CDPD - Cellular Digital Packet Data (wireless wide coverage area technology)
CE - capital expenditure
CE - cash earnings
CEO - Chief Executive Officer
CERES - Coalition for Envionmentally Responsible Economies (international public interest organization)
CEV - credit equivalent value (credit risk exposure of off-balance sheet transaction)
C/F - carried forward
C/F - carry forward
CFA - Chartered Financial Analyst
CFAIT - cash flow after interest and taxes
CFAT - cash flow after taxes
CFC - controlled foreign corporation (corporation in a foreign country owned (over 50%) by U.S. citizens)
CFE - Certified Fraud Examiner
CFI - cost, freight, and insurance (measure of costs limited to goods production plus shipping costs)
CFO - Chief Financial Officer
CFP - Certified Financial Planner
CFR - cost and freight (measure of cost of goods manufactured plus shipping costs)
CFSA - Certified Financial Services Auditor
CG - capital gain (gain from sale of a capital asset)
CGA - certified general accountant
CGAP - Certified Government Auditing Professional
CGS - cost of goods sold (raw materials costs plus direct costs of producing goods)
ChFC - Chartered Financial Consultant
ChMFC - Chartered Mutual Fund Counselor
CI - continuous improvement (organizational goals/philosophy)
CIA - Certified Internal Auditor
CIA - collateral investment account
CIA - confidentiality, integrity, and availability (core goals/principles of information security)
CIA - Central Intelligence Agency (U.S. government agency)
CIA - Chief Internal Auditor (head of interanal auditing department)
CIAC - Computer Incident Advisory Capability
CIBT - cash income before taxes
CIC - cost improvement cost
CICA - Canadian Institute of Chartered Accountants
CICPA - Chinese Institute of Certified Public Accountants (Chinese professional accounting/audting organization)
CIF - cost, insurance, and freight (measure of costs limited to manufacturing costs plus costs related to shipping)
CIM - computer-integrated manufacturing (use of computerized systems in the manufacturing process)
CIM - computer-intensive manufacturing (high-level computer control/involvement in/automation of manufacturing process)
CIMA - Chartered Institute of Management Accountants (British professional organization)
CIO - Chief Information Officer (organizational officer responsible for computers and data processing)
CIO - Chief Investment Officer
CIP - construction in progress (method of recording costs for construction projects)
CIPFA - Chartered Institute of Public Finance and Accountancy
CIRA - Certified Insolvency and Reorganization Accountant (forensic accounting)
CIS - continuous and intermittent simulation (continuous auditing technique involving analysis of program instruction execution code for audit selection)
CISA - Certified Information Systems Auditor (computer system auditing)
CISA - Cybersecurity and Infrastructure Security Agency (government/agency within the Department of Homeland Security)
CISO - Chief Information Security Officer
CJJ - completed job journal
CL - capital loss
CL - current liability
CM - contribution margin
CM - credit memorandum
CMA - Certified Management Accountant
CMDB - configuration management database
CMM - Capability Maturity Model (system/methodology for improving software development)
CMMI - Capability Maturity Model Integration (guidelines/model used to identify best practices for improving software products/development)
CMO - collateralized mortgage obligation (portfolio of purchased mortgages with shares sold to investors)
CMV - current market value (stock/investment portfolio)
CNC - computerized numeric control (component of computer-assisted manufacturing)
CNCC - Compagnie Nationale des Commissaires aux Comptes (French accounting/auditing organization)
COBIT - Control Objectives for Information and Related Technology (information systems auditing framework)
COCOMO - Constructive Cost Model (method of estimating project costs for large system development)
COD - cancellation of debt
COD - cash on delivery
COD - collect on delivery
COE - cost of equity
COGS - cost of goods sold (raw materials costs plus direct costs of producing a product/goods)
COLA - Cost-of-Living Adjustment (addition to wages or benefits to compensate for inflation)
COM - Component Object Model (system/standard allowing communication between different parts of an application or between applications on the same computer system)
COM/DCOM - Component Object Model/Distributed Component Object Model (communication within one application or computer system plus access to other network components)
COO - chief operating officer
COOP - Continuity of Operations Plan (government - plan to continue operations after a disaster)
COQ - cost of quality
COR - cost of risk
COS - cost of sales (cost of goods sold) (raw materials costs plus direct costs of producing a product/goods)
COSA - cost of sales adjustment
COSO - Committee of Sponsoring Organizations of the Treadway Commission (corporate governance - fraudulent financial activities and reporting)
CP - capacity planning
CP - commercial paper
CPA - Certified Public Accountant
CPA - Chartered Public Accountant
CPA - critical path analysis (decision-making philosophy/method for improving efficiency)
CPE - Continuing Professional Education
CPEA - Certified Professional Environmental Auditor
CPI - consumer price index (economics - measure of price changes in consumer goods)
CPI - cost performance index (project earnings to costs ratio)
CPM - comparable profits method (transfer pricing technique)
CPM - critical path method (planning/cost control technique)
CPO - chief privacy officer (position responsible for protecting customer, company, and employee data)
CPS - certification/certificate practice statement (certificate authority listing of certificate policies, processes used, time limits for issuing of certificates)
CPU - cost per unit (cost accounting method)
CPU - central processing unit (computer hardware housing electronic circuits controlling/directing operations of a computer system)
CR - cash receipts journal
CR - cash reserve
CR - credit (right-hand side of account entry)
CR - current ratio (current assets to current liabilities comparison)
CRA - contemporaneous reserve accounting (banking - method of calculating reserve requirements under US Federal Reserve regulations)
CRA - cost reduction analysis
CRE - consolidated retained earnings (parent/subsidiary combined reporting)
CRJ - cash receipts journal
CRL - certificate revocation list (listing of compromised, revoked, expired certificates)
CROGI - cash return on gross investment (measure of financial performance)
CRSA - Control Risk Self Assessment (methodology using employee identification of areas of risk)
CRUT - charitable remainder unit trust (taxes/estate planning)
CRY - consolidated return year
CS - capital stock
CS - common stock
CS - consulting services (CPA firm services other than audit, accounting, and tax)
CSA - Control Self Assessment (assessment of controls made by staff and management of the unit or units involved)
CSDA - contractual settlement day accounting (stocks/securities/brokerage firms)
CSIRT - computer security incident reponse team (team/staff responsible for investigating/responding to breaches/incidents)
CSO - Chief Security Officer (position responsible for risk analysis and mitigation, maintenance of security program)
CSR - corporate social reporting (social/environmental reporting practice)
CSR - corporate social responsibility (social/environmental goals/activities)
CSV - cash surrender value (insurance policies)
CTA - cumulative translation adjustment (foreign currency exchange rates)
CUER - computed upper exception rate (estimated upper limit of the occurence rate of unverified items in an audit sample)
CVA - current value accounting (asset/liability revaluation)
CVP - cost-volume-profit (budgeting/projections - relationship between costs/sales and net income at different activity levels)
CWP - cost of work performed