Letter J: Bookkeeping and Accounting Definitions

There are over 75 accounting definitions and bookkeeping terms here in my bookkeeping glossary.
Use this page as an accounting resource to help improve your bookkeeping knowledge of terms starting with the letter J.
Just pick a letter to go directly to the bookkeeping terms associated with that letter, or use the search engine below to search the entire website.
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Journal:
A book for recording daily transactions, especially in double entry bookkeeping, using a formulaic style to ensure their correct entry in a ledger.
Journal Entry:
An entry made into the Journal recording daily transactions.
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