| Section 451.49 - Certificate of deposit |
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| Section 451.50 - Chain Organization |
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| Section 451.51 - Change of ownership |
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| Section 451.52 - Charity allowances |
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| Section 451.53 - Chart of accounts |
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| Section 451.54 - Classification of accounts |
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| Section 451.55 - Clearing account |
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| Section 451.56 - Common ownership |
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| Section 451.57 - Consistency |
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| Section 451.58 - Consultant |
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| Section 451.59 - Contractor |
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| Section 451.60 - Contractual adjustment |
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| Section 451.61 - Contributed capital |
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| Section 451.62 - Contributed services |
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| Section 451.63 - Control |
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