Accounting Dictionary English-Spanish - Scribd
https://es.scribd.com/doc/.../Accounting-Dictionary-English-...
Dec 5, 2011 - This dictionary was written for Spanish and English users who are ... AARR (accrual accounting rate of return) tasa de retorno contable. dentro de la línea. extracto. ..... de integración. arrangement with creditors arreglo con acreedores. ..... del crédito. inicializar. libro diario de primera entrada. budget n.

Accounting Dictionary. Inglés-Español, Español-Inglés ...https://www.academia.edu/9798236/Accounting_Dictionary._Ingl...
Accounting Dictionary English-Spanish Spanish-English Spanish-Spanish ... necesidades de aquellos que deben enfrentarse a diario con el desafío de traducir ..... shares acciones pendientes de integración. assessed value valuación fiscal, ...

diario > journal

Journal Entries of Joint Venture - Accounting Education
www.svtuition.org/2012/08/journal-entries-of-joint-venture....
Aug 30, 2012 - For passing journal entries, we will use the records in the books of all venturers. Under this method each venturer opens a joint venture account ...
Joint Venture Accounting « Double Entry Bookkeeping
www.double-entry-bookkeeping.com › Partnership
Jan 9, 2015 - Joint venture accounting and bookkeeping is used to record the financial transactions ... Business A – joint venture accounting journal entry ...

Joint Venture Accounting Example
Suppose as an example, two businesses A and B decide to undertake a joint venture to manufacture and sell a product. Business A will primarily be responsible for manufacture, and Business B for selling, with profits to be shared 60% to Business A and 40% to Business B.

Business A has the following transactions relating to manufacture of the product:

Supply materials – 3,200
Wages – 4,000
and Business B has similar transactions relating to the selling of the product:

Selling expenses – 2,400
Wages – 5,000
Revenue – 26,000
Transaction Postings
Both business will record their own transactions in their accounting records, in each case the other side of the double entry bookkeeping posting will go to a joint venture control account.

To reflect its transactions, Business A makes the following postings:

Business A – joint venture accounting journal entry
Account Debit Credit
Purchases 3,200
Wages 4,000
Joint Venture Account (Business B) 7,200
Total 7,200 7,200
The effect of the entries is to transfer the expenses relating to the materials and the wages to the joint venture control account.

So,**** "joint venture accounting journal" (you did say, the little context provided, that it was "temporary joint ventures, or a "joint venture control journal" **** Never did like the word "integrated" or "integration".

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Note added at 1 day2 hrs (2015-08-22 20:54:53 GMT) Post-grading
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Thank you Kelly.