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Auditing Acronyms

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J

JA - joint account (jointly-owned bank or brokerage account)

JAD - Joint Application Development (software development methodology emphasizing teamwork and cooperation)

JASDAQ - Japanese Association of Securities Dealers Automated Quotation System

JDB - journal daybook (journal/book in which business transactions are recording)

JDBC - Java Database Connectivity (programming interface allowing Java applications to communicate with a database)

JE - journal entry (accounting/bookkeeping entry in an account)

JEEP - Joint Ethics Enforcement Program (program of cooperation between the AICPA and the state CPA societies in the enforcement of the AICPA Code of Professional Conduct)

JICPA - Japanese Institute of Certified Public Accountants (professional accounting/auditing organization)

JIT - Just-In-Time inventory system (inventory system which coordinates delivery of raw materials/components with production schedule)

JTWROS - joint tenancy with right of survivorship (joint ownership of property)

JV - joint venture (venture/partnership formed by two or more persons/companies to cooperate in a project/special activity)