Glossary of Terms beginning with J

Click one of the letters above to go to the page of all terms beginning with that letter.
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.