Accounting Dictionary - Letter R
- Raw materials inventory
- Real accounts
- Receiving report
- Recognition
- Reconciling item
- Redeemable preferred stock
- Relative value of growth
- Relevant costs
- Relevant range
- Rent expense
- Reorder level of stock
- Reorder point
- Replacement cost
- Research and development costs
- Reserve
- Reserve for bad debts
- Residual income
- Residual value
- Responsibility accounting
- Restricted cash
- Restricted fund
- Retained earnings
- Retroactive adjustment
- Return on assets (ROA)
- Return on capital employed (ROCE)
- Return on equity (ROE)
- Return on investment (ROI)
- Return on sales (ROS)
- Revenue
- Reversing entries
- Rolling budget
- Rule of 69
- Rule of 72
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