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A system of accounting in which the costs of each process are accumulated separately and then assigned to the units of product that passed through the process is a:A. General cost accounting system. B. Process cost accounting system. C. Job order cost accounting system. D. Manufacturing cost accounting system.E. Goods in process accounting system.

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TomShelby

Answer:

B. Process cost accounting system.

Explanation:

On Process costing the cost added during the month are allocated to the units that passed through the process.

It is use for high volume of homogenueos units, meaning a unit has no diference with another and their cost are the same. This goes with the concept of equivalent units, so the ending inventory can be valuated base on completion.

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