Accounting for Business Terms with "J"

Glossary of Accounting for Business - Glossario Contabilità Imprese

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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'.