T-account entries in process-costing systems are similar to T-account entries in job-costing systems for direct materials and conversion costs.

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T-account entries are used in both job-costing and process-costing systems to track direct materials and conversion costs. The entries will show the debits and credits for each account, such as Raw Materials, Work in Progress, and Finished Goods. The main difference is that in job-costing systems, the T-accounts are used to track costs for individual jobs, whereas in process-costing systems, the T-accounts track costs for each production department or process.

T-Account Entries in Process-Costing Systems Are Similar to T-Account Entries