| Joint Products |
Two or more goods having approximately the same economic value that are manufactured simultaneously from the same raw material. |
| Joint Tenancy |
A form of property ownership in which two or more people own an undivided interest in the property. When one joint owner dies, ownership automatically passes to the surviving joint owner(s). |
| Journal |
A book of original entry in which financial transactions are recorded. For example, a purchase journal is a record of purchase transactions. |
| Journal Entry |
A transaction log of unique or recurring items. For example, debits and credits would be logged into a journal as journal entries. |
