Accounting Dictionary

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Letter R

Rate of Absorption 
Rate Variance 
Ratio Analysis Limitations 
Raw Materials Inventory 
Real Account 
Real Interest Rate 
Realization Principle 
Receipts and Disbursements Method 
Receivable Turnover 
Receivables Securitization 
Receiving 
Recognition 
Reconciliation Statement 
Recourse Debt vs. Non-Recourse Debt 
Redeemable Preferred Stock 
Registered Bond 
Regulation A Exemption, (2)
Regulation D Exemption 
Regulation Fair Disclosure 
Reimbursed Expenses 
Reinsurance Contract 
Related Party 
Relevance 
Relevant Cost 
Relevant Range 
Reliability Principle 
Reload Feature 
Remote Deposit Capture 
Remote Disbursement 
Rent Accrual 
Rent Expense 
Reorder Point 
Reorder Level 
Repairs to Factory Equipment 
Replacement Cost, (2)
Replenish 
Reporting Period 
Reporting Unit 
Repurchase Agreement 
Required Rate of Return 
Reserve 
Reserve Accounting 
Reserve for Product Returns 
Residual Income Approach 
Residual Value 
Responsibility Accounting (2)
Restricted Retained Earnings 
Restrictive Endorsement 
Retail Inventory Method 
Retained Earnings, (2)
Retained Earnings Formula 
Retained Earnings Statement 
Retained Loss 
Retirement Benefit Plan 
Retrospective Application 
Return on Capital Employed 
Return on Common Equity 
Return on Equity 
Return on Net Assets 
Return on Operating Assets 
Returned Deposit 
Returns Inwards and Returns Outwards 
Revenue 
Revenue at Gross or Net 
Revenue Expenditure 
Revenue Recognition Criteria 
Revenue Recognition Principle 
Reverse Acquisition 
Reverse Factoring 
Reverse Lockbox 
Reversing Entry 
Review 
Rework 
Road Show 
Rolling Budget 
Rolling Forecast 
Root Cause Analysis 
Rule 10b5-1 Stock Sales 
Rule 144 Stock Sales 
Rule of 72 
Run Charts