Letter J: Bookkeeping and Accounting Definitions

There are 100's of 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.
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ACCOUNTING DEFINITIONS STARTING WITH THE LETTER J
Join:
To set or bring together, connect, combine. To come to a junction with, become part of.
Joint Account:
An account in the name of two or more persons.
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.
Journalize:
To enter in a journal. To write or describe in a journal. To keep a journal or diary.
Jumble:
To mix in a confused mass, put or throw together without order.
Jurisdiction:
Lawful right to exercise official authority, whether executive, legislative, or judicial. Power of those in authority, control.
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