I think it can be looked at that way also, but when referring to ALS they can be much more than cardiac, so I always took it that the "C" stood for care. I know on the first responder and CPR cards...
I'm a EMT in New Jersey, apsiring male nurse when I finish my bio degree. BLS and BCLS are the same interchangable term. Basic Life Support vs Basic Care Life Support. Same thing, different lettering...