Indicate which of the following statements is not correct?

a) Both a job order and a process cost system track

the same three manufacturing cost elements—

direct materials, direct labor, and manufacturing

overhead.

b) A job order cost system uses only one work in

process account, whereas a process cost system

uses multiple work in process accounts.

c) Manufacturing costs are accumulated the same

way in a job order and in a process cost system.

d) Manufacturing costs are assigned the same way

in a job order and in a process cost system.