_Company_--A corporation; also used to designate partners whose names are not known. _Compromise_--To settle an account for less than the amount claimed. To agree upon a settlement. [Illustration: Certificate of Stock] _Consideration_--The price or money paid or to be paid which induces the entering into a contract by two or more persons. _Consignee_--The party to whom goods are shipped. A person to whom goods are sent to be sold on commission is a consignee. The goods so sent are known as a _consignment_, and the sender is the _consignor_. _Consul_--An agent of the Government, residing in a foreign part, who guards the interests of his own Government. _Contra_--On the opposite side--as a contra account. _Contract_--A written agreement between two or more persons to perform or not to perform some specified act or acts. _Contingent Assets and Liabilities_--Resources or liabilities whose value depends upon certain conditions. _Contingent Fund_--A sum put aside to provide for an anticipated obligation; a reserve fund. _Conveyance_--A term used to describe certain forms of legal documents transferring from one person to another, title to property or collateral. _Copyright_--A right granted to an author or publisher to control the publication of any writing, or the reproduction of a photograph, painting, etc. _Counterfeit_--A spurious coin, or bank or treasury note. _Coupon_--A certificate detached from a bond, which entitles the holder to the payment of interest. _Coupon Bond_--Bonds to which are attached coupons calling for the payment of interest. The coupons, when detached, become negotiable paper. _Credentials_--Letters or testimonials conveying authority. _Creditor_--One whom we owe; one who gives credit. _Currency_--The coin or paper money constituting the circulating medium of a country. _Debenture_--A certified evidence of debt. See Bond. _Debit_--To charge; to record an amount due. _Deed_--A written document or contract transferring title to real estate. _Defalcation_--The appropriating to one's own use, of money intrusted to him by another; embezzlement. _Deferred Bonds_--Bonds which are to be paid when some condition is fulfilled in the future. _Delivery Receipt_--An acknowledgment of the delivery of goods. Largely used by merchants in the delivery of goods to customers. _Demand Note_--A promissory note or acceptance payable on presentation or on demand. [Illustration] _Deposit_--The money placed in custody of the bank, subject to order. _Depreciation_--A reduction in the value of property. In a manufacturing plant, buildings and machinery depreciate in value through wear and tear; a residence property may depreciate owing to the nature of a nearby building. [Illustration: Delivery Receipt] _Discount_--An allowance or abatement made for the payment of a bill within a specified period. The interest paid in advance on money borrowed from a bank.