1) A good regarded in economics as the basis of production and exchange.

2) Any raw material or primary product.

3) A raw material traded on a commodity market, such as grain, coffee, cocoa, wool, cotton, jute, rubber, pork bellies, or orange juice (sometimes known as soft commodities) or metals and other solid raw materials (known as hard commodities). In some contexts soft commodities are referred to as produce.

• accounts payable
• accounts receivable
• accreting cap
• accreting swap
• accrual
• accruals concept
• accrued benefits
• accrued charge
• accrued income scheme
• accrued interest
• accumulated depreciation
• accumulated dividend
• accumulated profits
• accumulating shares
• accumulation
• accumulation area
• accumulation trust
• accumulation unit
• acid-test ratio
• ACII
• acquisition
• acquisition accounting
• across-the-board movement
• ACT
• active management