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JIT (just-in-time) inventory: An inventory system that allows for the elimination of inventory stockpiles and inefficiency and waste; raw materials arrive "just in time" for production and finished goods "just in time" for sale.

journal: An accounting record in which transactions are first entered; provides a chronological record of all business activities.

journal entry: A recording of a transaction where debits equal credits; usually includes a date and an explanation of the transaction.

junk bonds: Bonds issued by companies in weak financial condition with large amounts of debt already outstanding; these bonds yield high rates of return because of the high risk.

just-in-time (JIT) inventory: An inventory system that allows for the elimination of inventory stockpiles and inefficiency and waste; raw materials arrive "just in time" for production and finished goods "just in time" for sale.