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.