T-Account Entries Posted in Process-Costing Systems

Multiple Choice

T-account entries posted in process-costing systems:

A) are different compared to the T-account entries made in job-costing systems for direct materials and conversion costs.
B) in job-costing have one work-in-process account for each process.
C) are similar to the T-account entries made in job-costing systems for direct materials and conversion costs.
D) are never used to record purchase of direct materials used in production.
E) are never used by managerial accountants in process-costing systems.