Controller Library Value Pack
CFO Library Value Pack

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    Accounting Dictionary

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    Letter R

    Random Walk Theory 
    Rate of Absorption
    Rate of Return 
    Rate Variance 
    Ratio Analysis 
    Ratio Analysis Limitations 
    Raw Materials Inventory 
    Reacquired Stock 
    Real Account 
    Real Economy 
    Real Interest Rate 
    Real Options 
    Real Rate of Return 
    Realization Principle 
    Reasonableness Test 
    Receipts and Disbursements Method 
    Receivable Turnover 
    Receivables Securitization 
    Receiving Report 
    Reciprocal Method 
    Reciprocal Services 
    Recognized Gain 
    Recognized Loss 
    Reconciliation Statement 
    Reconciling Item 
    Record Date 
    Recording Transactions 
    Recourse Debt vs. Non-Recourse Debt 
    Recoverable Amount 
    Red Flag 
    Red Herring 
    Redeemable Preferred Stock 
    Redemption of Bonds Payable 
    Redistributed Cost 
    Registered Bond 
    Regulation A Exemption, (2)
    Regulation D Exemption 
    Regulation U 
    Regulation Fair Disclosure 
    Rehabilitation Tax Credit 
    Reimbursed Expenses 
    Reinsurance Contract 
    Related Party 
    Related Party Transactions 
    Relative Sales Value Method 
    Relevant Cost 
    Relevant Information 
    Relevant Range 
    Reliability Principle 
    Reload Feature 
    Remote Deposit Capture 
    Remote Disbursement 
    Rent Accrual 
    Rent Expense 
    Reorder Point 
    Reorder Level 
    Repairs and Maintenance Expense 
    Repairs to Factory Equipment 
    Replacement Cost 
    Report Release Date 
    Reporting Currency 
    Reporting Period 
    Reporting Unit 
    Representative Sample 
    Reproduction Cost 
    Repurchase Agreement 
    Required Rate of Return 
    Research and Development 
    Research and Development Accounting 
    Research and Development Costs 
    Reserve Accounting 
    Reserve for Encumbrances 
    Reserve for Product Returns 
    Residual Income 
    Residual Income Approach 
    Residual Interest 
    Residual Value 
    Residual Value Calculation 
    Responsibility Accounting (2)
    Responsibility Center 
    Restricted Account 
    Restricted Cash 
    Restricted Fund 
    Restricted Retained Earnings 
    Restrictive Endorsement 
    Restructuring Charge 
    Resume Analysis 
    Retail Inventory Method 
    Retained Earnings 
    Retained Earnings Formula 
    Retained Earnings Normal Balance 
    Retained Earnings Statement 
    Retained Loss 
    Retention Period 
    Retention Ratio
    Retirement Benefit Plan 
    Retirement Method of Depreciation 
    Retirement of Bonds 
    Retrospective Application 
    Return of Capital 
    Return on Assets 
    Return on Average Assets 
    Return on Average Equity 
    Return on Capital Employed 
    Return on Common Equity 
    Return on Equity 
    Return on Equity Analysis 
    Return on Investment 
    Return on Net Assets 
    Return on Operating Assets 
    Return on Sales 
    Return on Total Assets 
    Return on Total Capital 
    Return on Working Capital 
    Returned Check 
    Returned Deposit 
    Returns Inwards and Returns Outwards 
    Revaluation Model 
    Revaluation Surplus 
    Revenue Accounts 
    Revenue Anticipation Note 
    Revenue at Gross or Net 
    Revenue Bond 
    Revenue Center 
    Revenue, Cost of 
    Revenue Expenditure 
    Revenue Expenditure vs. Capital Expenditure 
    Revenue Recognition 
    Revenue Recognition Criteria 
    Revenue Recognition Methods 
    Revenue Recognition Principle 
    Revenue Variances 
    Revenues, Why Credited 
    Reverse Acquisition 
    Reverse Factoring 
    Reverse Lockbox 
    Reverse Mentoring 
    Reverse Merger 
    Reverse Stock Split 
    Reverse Treasury Stock Method 
    Reversing Entry 
    Revolving Fund 
    Rights and Obligations 
    Rights Offering 
    Risk Management 
    Risk Management Policies 
    Risk Management Procedures 
    Risk Manager 
    Risk of Material Misstatement 
    Risk Taker 
    Risk-Return Trade-Off 
    Road Show 
    Rolling Budget 
    Rolling Forecast 
    Rolling Horizon Budget 
    Root Cause Analysis 
    Round Lot 
    Rubber Check 
    Rule 10b5-1 Stock Sales 
    Rule 144 Stock Sales 
    Rule of 72 
    Rule Off 
    Run Charts 
    Run Rate