Glossary – Accounting

All | # A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
There are 4 names in this directory beginning with the letter J.
Just-in-time (JIT).

Joint cost
A common cost. Often refers to the costs prior to the point where several products emerge from a common process.

Joint product
The products with significant value that emerge at a split-off point in a process. When a joint product has little value it is referred to as a by-product.

Journal entry
The entry made in a journal. It will contain the date, the account name and amount to be debited, and the account name and amount to be credited. Each journal entry must have the euros/dollars of debits equal to the euros/dollars of credits.
Broker Cyprus TopFX