Channel Stuffng A practice of infating sales in a period by forcing more products through  a given distribution channel than the channel is capable of selling in the  period.

Change Request
A document that is submitted to request a change to any part of the project  management plan after the plan is approved.

Change Transition from same to diferent; adapting to a new state, structure, or  strategy.

Chairman of the Board (COB)
The leader of a  frm’s board of  directors.

Certifed Public Accountant (CPA)
An accountant who has met all of a state’s requirements and has received a  state certifcate.

Certifed Check
A check guaranteed to be good by the bank on which it is drawn.

Catalytic Mechanisms
A means of producing desired results in unpredictable ways.

Cash Sales
A transaction that records the sale of goods or services for which immediate  payment is received.

Cash Ratio
A measure of the extent to which a business can liquidate assets and cover  short term liabilities; used by short-term creditors.