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Category: C

Cyclical Industry

Definition A cyclical industry refers to an industry that is highly influenced by the overall state of the economy. It experiences periods of significant growth

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Cyclical Unemployment

Definition Cyclical unemployment refers to the joblessness caused by fluctuations in the economic cycle—typically periods of economic recession or downturn. It occurs when the demand

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Custodial Account

Definition A custodial account is a financial account set up by an adult or entrusted guardian for a minor, under the age of 18 or

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Channel Stuffing

Definition Channel stuffing is a business practice in which a company artificially inflates its sales and earnings figures by sending retailers and distributors more products

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Chart of Accounts (COA)

Definition A Chart of Accounts (COA) is a financial organizational tool that provides a complete listing of every account in an accounting system. These accounts

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Chartered Accountant (CA)

Definition A Chartered Accountant (CA) is a professional designation given to accounting professionals in many countries around the world, outside of the United States. The

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Chapter 11 Bankruptcy

Definition Chapter 11 Bankruptcy is a legal process in the U.S. that allows businesses, including corporations and sole proprietorships, to restructure their debts while continuing

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