The Main Difference Between Job Order and Process Costing Systems

question 92

Multiple Choice

The main difference between job order and process costing systems is that

• A) one accumulates costs by materials issued and the other by labor incurred.
• B) one accumulates costs by individual jobs and the other by particular processes.
• C) one emphasizes costs accumulated in completed products and the other emphasizes costs associated with work-in-process.
• D) one emphasizes costs adding value to the product and the other emphasizes costs incurred because of waste, scrap, and obsolescence.

---

Definitions:

Insomnia

A sleep disorder characterized by difficulty falling asleep, staying asleep, or obtaining restorative sleep, leading to daytime impairment.

Feeling Upset

A general term for experiencing negative emotions such as sadness, anger, or frustration that might be temporary and triggered by specific events.

Decatastrophizing

A cognitive behavioral therapy technique that involves challenging and changing irrational beliefs regarding the catastrophic outcomes of an event.

Cognitive Therapist

A mental health specialist focused on identifying and correcting negative or distorted thinking patterns, beliefs, and attitudes.