Step-by-step instructions on configuring computer systems and applications. Covers methods, considerations, examples, and troubleshooting.
A definitive written or oral request by the auditor of a party having financial dealings with the client about the accuracy of an item. A response is required regardless of whether the particular item is correct or incorrect. It is typically used to validate account balances and transactions.
A thorough exploration of the concept of conflict of interest, including its types, examples, and implications in various fields.
A conformed copy is a copy of an original document with the essential legal features, such as signature and seal, being typed or indicated in writing.
A Conforming Loan is a residential mortgage loan eligible for purchase by FNMA or FHLMC, offering lower interest rates and more favorable terms than nonconforming loans, with dollar limits adjusted annually.
A comprehensive overview of conglomerates, detailing their structure, history, advantages, and disadvantages, along with related concepts and FAQs.
An in-depth study of the Congress of Industrial Organizations (CIO), a pivotal union movement in American labor history, and its impact after merging to form the AFL-CIO.
An agreement where a defendant consents to discontinue activities deemed illegal by the government. It is court-approved and binding but lacks a definitive judicial determination.
Comprehensive coverage on the implications of consequential damages, primarily focusing on the loss in property value due to neighboring property developments or takings.
A comprehensive look at the principles and implications of conservatism in accounting and other contexts, including finance, business, and politics.
A Conservator is a court-appointed custodian of assets belonging to an individual determined by the courts to be unable to manage his or her own property.
An in-depth exploration of consignment, focusing on its definition, types, historical context, and applications.
An in-depth exploration of the Consistency Principle in accounting, which ensures the use of the same accounting procedures by an accounting entity from period to period.
A Console is a device or software that serves as a control panel, enabling direct communication between humans and computers. It is fundamental for command-line tasks, system operations, and software programming.
A consolidated financial statement brings together all assets, liabilities, and other operating accounts of a parent company and its subsidiaries. It provides a comprehensive view of the financial health of the entire corporate group.
An overview of COBRA, a federal legislation that requires group health plans sponsored by employers with 20 or more employees to offer continuation of health coverage to former employees and their dependents.
Comprehensive guide on consolidated tax returns, detailing how affiliated groups of companies combine their tax reports. Includes eligibility criteria, benefits, examples, and legal considerations.
Comprehensive guide on consolidated taxable items that are eliminated from separate taxable income, computed on a consolidated basis, and combined with the aggregated separate taxable income, including examples, historical context, and related terms.
Detailed explanation of Consolidation as a Type A reorganization, where two or more corporations combine into a new corporation, including tax implications and historical context.
A consolidation loan combines multiple loans or debts into a single loan, often with the aim of reducing the total monthly payments.
A consolidator is an entity that combines less-than-carload shipments into full carloads to take advantage of lower shipping rates for full carloads.
A constant is a value that remains unchanged throughout computations, exemplified by literal expressions like numbers and specific names. This entry explores the nuances, types, and significance of constants.
Constant dollars refer to the value of money from a base year, adjusted to compare purchasing power over different time periods.
Constant Returns to Scale (CRS) describes a situational framework in economics where the change in output is directly proportional to the change in inputs, resulting in the production efficiency remaining constant as the scale of production expands.
A constant-payment loan is a type of loan where equal payments are made periodically, ensuring the debt is fully paid off by the final payment. Explore its functionality, applications, and comparisons with other loan types.
A constituent company is one that is part of a group of affiliated, merged, or consolidated corporations. This entry explores the definitions, types, special considerations, historical context, applicability, comparisons, related terms, and frequently asked questions regarding constituent companies.
The Constitution is the fundamental principles of law by which a government is created and a country is administered. In Western democratic theory, it is a mandate from the people in their sovereign capacity, concerning how they shall be governed. It is distinguished from a statute, which is a rule decided by legislative representatives and is subject to limitations of the constitution.
A detailed analysis of Constitutional Rights, focusing on the guaranteed rights by either the federal or a state constitution, including the payment of just compensation in eminent domain proceedings.
An in-depth look at constraining (or limiting) factors that restrict or limit a firm's production or sales capabilities. Examples include machine-hours, labor-hours, material shortages, and other limitations.
A detailed definition and explanation of a Construction Loan, its types, special considerations, examples, historical context, applicability, comparisons, related terms, frequently asked questions (FAQs), references, and final summary.
An in-depth examination of constructive dividends, where transactions between closely held corporations and shareholders are recharacterized.
An in-depth exploration of Constructive Notice and its implications in law, real estate, and general applications. Includes types, historical context, examples, and related terms.
An in-depth analysis of constructive ownership of stock, focusing on attribution rules as defined by tax and business regulations.
A comprehensive overview of the Constructive Receipt of Income doctrine, its principles, applications, and implications in taxation, exemplified by various scenarios.
A Consultant is an individual or organization providing professional advice to an organization for a fee. This role spans across various domains such as management, accounting, finance, legal, and technical matters.
A detailed guide on the various types of reports a consultant is expected to prepare, including standard practices and examples.
A detailed exploration of the term 'Consumer,' defining it as the ultimate user of a product or service, and distinguishing it from 'Customer.'
An overview of consumer behavior in marketing, exploring the reasons behind consumer actions and how marketers can influence these actions to drive sales.
A comprehensive overview of the Consumer Confidence Survey as a leading indicator of consumer spending, gauging public confidence about the health of the U.S. economy through random sampling.
The Consumer Credit Protection Act of 1968 established critical disclosure rules for lenders, ensuring transparency for borrowers regarding annual percentage rates, potential total costs, and special loan terms.
Detailed overview of Consumer Finance Companies, their functions, and significance in the financial landscape. See also: Finance Company.
Detailed explanation of consumer goods, their types, examples, and how they differ from capital goods.
Interest incurred on personal debt and consumer credit, commonly known as consumer interest, was a significant aspect of personal finance. This entry provides a detailed exploration of its definition, historical context, implications, and related terms.
The Consumer Price Index (CPI) is a measure of the change in consumer prices as determined by a monthly survey by the U.S. Bureau of Labor Statistics. This article explores its components, significance, historical context, and applications.
Comprehensive guide to consumer products, including types, usage, and economic implications.
Laws designed to aid retail consumers of goods and services that have been improperly manufactured, delivered, performed, handled, or described.
Consumer research employs various techniques and strategies to understand consumer motivations, perceptions, and buying habits. This essential component of advertising research helps businesses tailor their offerings to meet consumer needs effectively.
Consumer sovereignty refers to the ability of consumers to obtain exactly what they want by paying a price that satisfies suppliers, and it is considered a prerequisite of properly functioning markets.
An economic concept referring to the additional satisfaction or utility a consumer gains from purchasing a product for a price lower than the maximum they are willing to pay.
Consumer-Driven Healthcare encompasses health insurance plans designed to provide protection while promoting cost-conscious decisions in healthcare.
A comprehensive exploration of consumerism, detailing the public concern over the rights of consumers, the quality of consumer goods, and the honesty of advertising.
Consummate refers to the act of bringing something to completion, such as a business arrangement, contract, or merger. It denotes the final stage where all details are settled, and the event or agreement officially takes place.
A comprehensive analysis of consumption, encapsulating its macroeconomic role as the total spending by individuals or nations on goods consumed during a specified time period.
The Consumption Function represents the mathematical relationship between the level of consumption and the level of income, demonstrating that consumption is greatly influenced by income levels.
The Consumption Possibility Line represents the maximum amounts of consumption possible at varying levels of disposable income or Gross Domestic Product (GDP). It helps in understanding the consumption capacity within an economy based on income constraints.
Ship used for carrying cargo that has been packaged in large, standardized containers.
A detailed exploration of the contestable clause in insurance contracts, its implications, and its period of enforceability.
Detailed exploration of contingency in financial management, including contingency funds and contingent liabilities.
A Contingency Fund is an amount reserved for potential losses due to unforeseen business set backs. It serves as a financial buffer, though it is not tax-deductible.
An in-depth discussion of Contingency Leadership, its background, applications, and related concepts.
An approach seeking to anticipate future events that are not expected to occur but are possible, ensuring a plan of action for effective response.
A comprehensive explanation of contingency tables, their structure, types, applications, and examples in statistical analysis.
A contingent beneficiary is an individual or entity designated to receive the proceeds or benefits of a trust or estate only if a specified event occurs, such as the death of the primary beneficiary.
A comprehensive explanation of a contingent fee, its application in professional services, commonly in legal cases, where charges depend on the successful outcome of the case, often calculated as a percentage of the client's recovery.
Learn about contingent liability in the context of vicarious liability and explore how businesses can be held liable for the acts of independent contractors.
Continuation of Benefits, commonly referred to as COBRA, is a right granted by federal law for employees and their dependents to maintain their participation in employer-sponsored healthcare plans after coverage termination due to specific qualifying events.
An in-depth exploration of Continuing Education, its importance, types, and applications across various professions.
Continuity in marketing implies the existence of a similar theme throughout an advertising or marketing campaign and the duration of uninterrupted media schedules.
An in-depth look at the 'Continuity of Life' characteristic in corporations, ensuring that events like death or bankruptcy of members do not dissolve the organization.
Continuous Audit: An examination conducted on a recurring basis throughout the accounting period to detect and correct mistakes and improper accounting practices prior to the reporting year-end. A continuous audit also spreads the CPA's work throughout the year.
Exploring the continuous process in industrial and healthcare settings, its importance, types, historical context, and examples.
Continuous production is a manufacturing process that constantly operates to produce standardized products, optimizing efficiency and consistency.
Continuous Reinforcement in motivational theory involves providing steady and immediate positive feedback to an individual's performance, especially in workplace settings.
A detailed explanation of Contra-Asset Accounts, their types, significance, examples, and related terms.
A contract carrier is a transportation service provider that engages in transporting people or goods under pre-established agreements with one or more specific shippers for compensation.
An in-depth exploration of the contract interest rate, also known as the face interest rate, covering definitions, types, applications, and more.
A comprehensive explanation of property and liability insurance contracts that ensure the insured is restored to their original financial condition after a loss, without profiting from the loss.
A Contract of Sale, often referred to as an Agreement of Sale, outlines the terms and conditions under which a property, good, or service is sold and transferred from the seller to the buyer.
Comprehensive guide to understanding the concept of Contract Price in Installment Sales for tax purposes, including its definition, calculation, historical context, and significance.
An in-depth exploration of the contract rate, also known as the face interest rate, defining its relevance in financial agreements.
Contract Rent refers to the predetermined amount of rent specified in a rental agreement, distinguishing it from economic rent, which is influenced by market conditions.
A comprehensive overview of contraction in both corporate finance and macroeconomics, outlining the implications for shareholders, business cycles, and national economies.
A comprehensive examination of the role, responsibilities, and legal implications of contractors, with a focus on independent contractors.
A detailed examination of contrarian investing, its principles, strategies, and how it contrasts with mainstream investment approaches.
An in-depth exploration of Contributed Capital, including definitions, types, examples, historical context, applicability, and related terms such as Paid-in Capital and Surplus.
Contribution Profit Margin is the excess of sales price over variable costs. This amount offsets fixed costs and contributes to gross profit. Learn more about its calculation, significance, and related concepts in cost accounting.
An in-depth explanation of Contribution to Capital, encompassing its definition, types, implications in business, examples, historical context, and its relation to Capital Contributions and Capital Calls.
A comprehensive exploration of the term 'Contributions,' covering various contexts including charitable deductions and unemployment tax payments.
Detailed overview of the principle of contributory negligence, recognizing that injured persons may have contributed to their own injury.
A comprehensive overview of Contributory Pension Plans, where both employees and employers contribute towards the employee's retirement fund.
A comprehensive article detailing the concept of Control Accounts in accounting, which provide summaries of totals from subsidiary ledgers, such as accounts payable and accounts receivable.
An in-depth exploration of the Control Key, its functions, uses, history, and equivalents in various operating systems on modern computer keyboards.
A comprehensive guide to understanding control measures within organizations, focusing on how they assure conformity with policies, procedures, or standards, notably in quality control.
A comprehensive explanation of control premium, its implications in business valuation, examples, historical context, comparisons with minority discount, and more.
A detailed analysis of controlled corporations and their characteristics, including definitions, examples, and related concepts.
A controlled economy, also known as a planned economy, is an economic system in which government policy dictates much of the economic activity, rather than the free market mechanism. Examples include socialist and communist economies.
A detailed explanation of controlled groups, covering their types, tax implications, and regulatory frameworks.
An in-depth look at the roles and responsibilities of a Controller or Comptroller, the chief accountant of a company. This entry explores their duties, significance, and differences in smaller vs. larger companies.
CONUS refers to the 48 contiguous states and the District of Columbia, often used in the context of federal per diem rates and travel regulations.
Convenience foods are processed food products and prepared meals designed for quick and easy consumption, appealing to those who lack the time or desire to cook.
