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 comes from the cost of production report instead of job cost cards.

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In a process costing system, the cost of production report is used to accumulate costs for each department, including the cost of goods transferred from one department to the next. In contrast, in a job order system, goods are transferred based on job cost cards which are specific to each individual job.

One of the Differences in Accounting for a Process Costing