Glossary of Terms beginning with J
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- Joint control
Joint control is the agreed sharing of control over an activity by a binding arrangement.
- Joint venture
Joint venture is a binding arrangement whereby two or more parties are committed to undertake an activity that is subject to joint control.
- Journal Entry
A journal entry (also known as a journal voucher or JV) is an entry or transaction used in the SAP general ledger to book amounts for assets, liabilities, expenses, and revenues for a company or entity.