- Capital Assets
- Capital Stock
- Cash Equivalents
- Cash Ratio
- Comfort Letter
- Commercial Substance
- Compilation
- Completeness
- Completion of Contract Method
- Compliance Audit
- Comprehensive Income
- Conservatism
- Consignment
- Consumer Price Index
- Contingencies
- Contra-Account
- Contribution Margin
- Control Deficiency
- Control Environment
- Control Risk
- Cost Method for Equity Securities
- Cost Method for Treasury Stock
- Cost of Goods Sold
- Current Assets
- Current Liabilities
