Accounting Dictionary

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Letter R

Rate of Absorption
Rate Variance
Ratio Analysis Limitations 
Raw Materials Inventory  
Real Account 
Receipts and Disbursements Method 
Receivable Turnover 
Receivables Securitization
Receiving
Recognition
Reconciliation Statement
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 
Reorder Point
Reorder Level
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)
Restrictive Endorsement
Retail Inventory Method
Retained Earnings, (2)
Retained Earnings Formula
Retained Earnings Statement
Retirement Benefit Plan 
Retrospective Application 
Return on Capital Employed
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 Lockbox
Reversing Entry
Review
Rework
Road Show
Rolling Budget
Rolling Forecast
Rule 10b5-1 Stock Sales
Rule 144 Stock Sales
Run Charts