A chart of accounts (COA) is a list of all the financial accounts identified in the general ledger of any business. In other words, COAs list all the accounts involved in the company’s day-to-day operations. The COA is used to locate any...
business organizations
charter
First, a charter can be defined broadly as the highest law of an entity. More specifically:
In corporate law, the articles of incorporation. In public law, the instrument by which a municipality is incorporated (e.g., city charter...churn
Churn, in the context of stock trading, means making numerous risky and excessive transactions to generate high commissions against the customer's character of account and objectives by a broker.
See: Churning
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civil case
A civil case is a private, non-criminal lawsuit, usually involving private property rights, including respecting rights stated under the Constitution or under federal or state law. For example, lawsuits involving breach of contract, probate,...
claims
Claims are usually statements of something true in a case, typically without providing proof.
In patent law, the claim is a formal description of the novel features of an invention and the scope of protection created by the...
Clayton Antitrust Act
The Clayton Antitrust Act of 1914, codified at 15 U.S.C. 12-27, is one of the primary pieces of antitrust legislation in the United States. This act was designed to bolster the Sherman antitrust Act and outlaws the following conduct:
...close corporation
A close corporation is a corporation which is held by a limited number of shareholders and is not publicly traded. A close corporation can generally be run directly by the shareholders (without a formal board of directors and without a formal...
closely held corporation
A closely held corporation is a corporation which is owned by an individual or small group of shareholders, who are often members of the same family. Shares of a closely held corporation are generally not traded in the securities market(s)....
co-operative (co-op)
A cooperative, often called a co-op, is any association of members of a similar profession or industry that work together to process, prepare, market, handle products and supplies. A cooperative operates for the benefits of its members by...
cognovit
A cognovit, a type of confession of judgment, refers to an acknowledgment or confession made by a defendant that the plaintiff’s cause is legitimate. It permits judgment to be entered without a trial for the purpose of saving costs. To apply...