Accounting Terms: R

Accounting Terms: R

Share This...

< Back to main glossary page

Accounting Terms: R

Raised Check

Random Walk Theory

Rate Fences

Rate of Absorption

Rate of Return

Rate Variance

Ratio Analysis

Rational Choice Theory

Raw Materials

Raw Materials Inventory

Reacquired Stock

Real Account

Real Interest Rate

Real Options

Real Property


Realization Principle

Realization Rate

Realized Gain

Realized Loss

Reasonable Assurance

Reasonableness Test

Reasons Why Bank Balance Differs From Book Balance



Receipts and Disbursements Method

Receivable Turnover


Receiving Controls

Receiving Procedure

Receiving Report

Recession in the Business Cycle

Reciprocal Method

Reciprocal Services


Recognized Gain

Recognized Loss


Reconciliation Statement

Reconciling Item

Record Reimbursed Expenses as Revenue

Recording Transactions

Records Management


Recoverable Amount

Recurring Invoices

Redeemable Preferred Stock

Redemption of Bonds Payable

Redistributed Cost

Reduce Chart of Accounts

Reduce Product Options

Reference Price


Registered Bond

Registered Check

Registration Statement

Regulation A Stock Sales

Regulation D Stock Sales

Regulation Fair Disclosure

Regulatory Impact on Entities



Related Party Transactions

Relationship Between Financial Statements

Relative Sales Value Method


Relevant Assertion

Relevant Cost

Relevant Information

Relevant Range

Reliability Principle

Reload Feature

Remainder Beneficiary

Remittance Advice

Remote Disbursement

Rent Expense

Reorder Level Formula

Reorder Point


Repairs and Maintenance Expense

Repairs to Factory Equipment

Replacement Cost


Report Release

Reporting Currency

Reporting Period

Reporting Unit

Reproduction Cost

Reputation Risk

Required Rate of Return

Requisite Service Period


Research and Development

Research and Development Accounting

Research and Development Funding Decisions


Reserve Accounting

Reserve for Encumbrances

Reserve for Product Returns

Residual Income

Residual Income Approach

Residual Risk

Residual Value


Responsibility Accounting

Responsibility Center


Restricted Account

Restricted Cash

Restricted Fund

Restricted Retained Earnings

Restricted Stock

Restrictive Endorsement

Restructuring Charge

Resume Analysis

Retail Inventory Method


Retained Earnings

Retained Earnings Formula

Retained Loss

Retainer Fee

Retention Ratio

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 Analysis

Return on Equity Ratio

Return on Invested Capital

Return on Investment

Return on Investment Metrics

Return on Net Assets (RONA)

Return on Operating Assets

Return on Sales

Return on Total Assets

Return on Total Capital

Return on Working

Returned Check

Returned Deposit

Returns Inward

Returns Outward


Revaluation Model

Revaluation Surplus


Revenue at Gross or Net

Revenue Center

Revenue Expenditure

Revenue Management

Revenue Recognition

Revenue Recognition Criteria

Revenue Recognition Methods

Revenue Recognition Principle

Revenue Variances


Reverse Acquisition

Reverse Factoring

Reverse Leverage

Reverse Lockbox

Reverse Merger

Reverse Treasury Stock Method

Reversing Entry


Review Engagements

Revolving Credit

Revolving Fund


Right of Setoff

Right of Use Asset

Rights and Obligations

Rights Offering


Risk-Adjusted Discount Rate

Risk Assessment

Risk-Free Rate of Return

Risk Management

Risk Management Policies

Risk Management Procedures

Risk Manager

Risk of Incorrect Acceptance

Risk of Incorrect Rejection

Risk of Material Misstatement

Risk of Material Misstatement: Fraudulent Financial Reporting

Risk of Material Misstatement: Misappropriation of Assets

Risk Premium

Risk Retention

Risk-Return Tradeoff

Risk Transfer

Rolling Budget

Rolling Horizon Budget


Root Cause Analysis

Round Tripping


Royalty Interest

Rubber Check

Rule 144

Rule of 72

Rule Off

Run Rate

Run Ticket

Other Posts You'll Like...

Want to Pass as Fast as Possible?

(and avoid failing sections?)

Watch one of our free "Study Hacks" trainings for a free walkthrough of the SuperfastCPA study methods that have helped so many candidates pass their sections faster and avoid failing scores...