One of the differences in accounting for a process costing system compared to a job order system is that the amounts used to transfer goods from one department to the next come from the cost of production report instead of job cost cards.

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In a process costing system, costs are traced and allocated to departments or processes rather than to specific jobs. The cost of production report is used to accumulate the costs of each department and transfer the costs to the next department or process. In contrast, in a job order costing system, costs are traced and allocated to specific jobs through job cost cards.

One of the Differences in Accounting for a Process Costing