Job Costing
A costing system that is applied when goods or services are produced in discrete jobs, either one item at a time, or in batches.
Joint Ventures
Business agreements under which two businesses join together for a set of activities and agree to share the profits.
Journal
A book in which an account of transactions is kept previous to a transfer to the ledger.
Journal Entries
Double-entry transactions not raised through the cash book or individual ledgers. Sometimes referred to as a 'Journal'.