Cache – stored memory for faster loading to applications and websites.
Capital – capital for business comes in the form of debt and/or equity.
Capital cost – a signicant once-off purchase of plant, equipment, building or land.
Capital gain – net amount gained when an asset is sold over cost of original acquisition and subsequent works.
Capital Gains Tax (CGT) – the tax applicable on any capital gains made.
Capital growth – when there is increase in the value of an asset.
Cash – all forms of money.
Cash accounting – an accounting system that records transactions when the money is actually received or paid.
Cash book – a record of all credit, cash or cheque transactions received or paid by a business.
Cash flow – the amount of money going in and out of a business.
Cash incoming – the amount of money from cashflow going into the business.
Cash outgoing – the amount of money from cashflow going out of the business.
Certification – veritification that a busines has been inspected by a third party and that their products, processes, systems or services are compliant.
Certified Agreement (CA) – a written collective employment agreement that sets out wages and working conditions for a set group of employees.
Channel – a path in which a product, service or advertisement can reach its end user.
Chart of accounts – a list of all acccount made available for recording transactions in the general ledger.
Chattel mortgage – is a finance agreement in which the financier provides funds for an entity to purchase an asset which will be used as collateral during the duration of the loan.
Cloud Computing – is when a network of servers is used to remotely store, manage and process data and information instead of using a PC. Also known as the Cloud.
Codes of practice – specific mandatory or voluntary standards of conduct set for an industry.
Collateral – it is when an asset is used by a financier as backup in exchange for a loan. Also known as security.
Collective bargaining – negotiation of wages and employment terms and conditions by an organised body of employees or union.
Commercial bill – it is short term debt issued by an organisation. Also known as a bill of exchange.
Company – a legal entity owned by shareholders and run by its directors.
Compliance – conforming to rules, laws and regulations set out by regulatory bodies.
Content marketing – form of marketing by creating online materials such as blogs, social media posts or videos, tools to promote a product of service.
Content Syndication – method of republishing content on other websites to garner more reach.
Contingency – a future event that cannot be predicted with certainty.
Contingency plan – a plan to mitigate the potential risk of a future event.
Contingent liability – a liability that may or may not need to be paid depending on a future event.
Contract – agreement made in writing or verbally between two or more parties that is legally enforceable.
Contractor – someone who has been paid to provide a service.
Cookie – a file sent by a website to record and track visitors.
Copyright – a law protecting original works from other being copied or misused.
Corporations law – legal regulation for companies in Australia administered by ASIC.
Cost of goods sold – total costs of producing a good or service.
Credit – purchase of a good or service with an agreement to pay it at a later date.
Credit history – a report detailing an individual’s or business’ history with credit usually through a third party credit reporting agency.
Credit limit – the maximum amount of credit that a lender will extend to a debtor.
Credit rating – a numerical ranking that details the creditworthiness of an inidividual or business based on their credit history representing their ability to repay debt.
Creditor – a entity that allows you to purchase of a good or service with an agreement to pay it at a later date. Also any individual or business that you owe money to.
Crowdfunding – a method of financing a business idea through gathering funds from private individuals mainly online via crowdfunding websites.
Current asset – cash or other assets that are expected to be converted into cash within 12 months.
Current liability – liabilities orr payment due within the next 12 months.