Which of the Following Statements Does Not Properly Describe Just-In-Time

Multiple Choice

Which of the following statements does not properly describe just-in-time accounting?

A) The cost of the products is recorded when the products are completed.
B) A work in process inventory account similar to the one used in traditional costing is not used.
C) Just-in-time accounting systems do not use a raw materials inventory account.
D) Just-in-time accounting systems do not utilize a conversion costs account.