Cash on Delivery (COD)
 Payment that is made when a purchase is delivered.

Cash Flow Statement
A report that details how a company’s cash position has changed during a  period of time.

Cash Flow
Cash generated, or burned, from company operations, prior to depreciation,  amortization, and other non-cash charges; the most important consideration  of business survival.

Cash Equivalents
Liquid assets, convertible to cash; reported on the balance sheet as a current asset.

Cash Discount
An incentive ofered to customers to pay promptly; a discount given to the  buyer as an incentive to render immediate payment or payment within a specifc time frame.

Cash Cow
A product or service that sells very well and has a low cost.

Cash-Basis Accounting
An accounting method that immediately records the receipt of cash or the  expense for goods and services.

Cash
Liquid assets with fxed values, including currency, checks, money orders,  and traveler’s checks, that may be deposited in a bank.

Cartel
A group of  independent  business organizations  that  band  together  in  an attempt to limit competition by infuencing prices, production, and  marketing.

Carrying Cost
Cost incurred from storage of inventory.