Robert L. Acuff Jr., 62, an accounting firm administrator, died of a heart ailment Sept. 1 at Christiana Care Health Services hospital center in Newark, Del. Mr. Acuff had lived in Montgomery County from the early 1970s until moving to Newark two years ago.

Mr. Acuff was the administrator of McBride Shopa & Co. accounting firm in Wilmington, Del., a position he took after 15 years in a similar job at Friedman & Fuller in Rockville.

The Springfield, Mo., native spent the first decade of his career in New York at Touche, Ross, Bailey & Smart, which evolved into Deloitte & Touche. Afterward, he became vice president of the Philadelphia and then Washington offices of the Small Business Investment Co. of New York.

He was a 1960 Georgia Institute of Technology graduate. Mr. Acuff also was known as a furious researcher and fast learner, and from 1973 to 1975, he wrote two book-length medical industry marketing reports published by Frost & Sullivan. The books, rife with sales forecasts and company profiles, were called "Kidney Dialysis" and "Safety and Maintenance of Biomedical Equipment."

Mr. Acuff became a manager and department head at Alexander Grant & Co. in the District from 1975 to 1982. He also was retained as a consultant to Booz-Allen & Hamilton Inc. from 1975 to 1981.

In 1980, he received a masters of business administration from the Wharton School of the University of Pennsylvania.

Mr. Acuff lived in Chevy Chase from the early 1970s to 1987 and then in Kensington until 1997.

He was a member of the Columbia Country Club in Chevy Chase and was an elder at Chevy Chase Presbyterian Church.

He also was at various times the president, vice president and director of the Washington, D.C., chapter of the Planning Executives Institute, now called the Planning Forum. He had been the vice president and treasurer for the Wharton Club in the District.

Mr. Acuff was a speaker and conference leader on administrative management for the American Management Association.

His marriage to Lysbeth Acuff ended in divorce. Barbara A. Ingham, his second wife, died in 1997.

Survivors include two children from his first marriage, Robert L. Acuff III of Kansas City, Mo., and Nathaniel J. of Crested Butte, Colo.