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In the HARM model of aggression, the letter "R" stands for
Asset Account
A record in the financial statements that shows the value of a company's assets, including current, fixed, tangible, and intangible assets.
Liability Accounts
Financial accounting ledgers that record amounts owed to creditors or suppliers.
Debits
Accounting entries that increase asset or expense accounts, or decrease liability, equity, or revenue accounts.
Trial Balance
A bookkeeping worksheet in which the balances of all ledgers are compiled into debit and credit columns to ensure a company's bookkeeping system is mathematically correct.
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