... the same way in a process costing system as in a job-order costing system. However, costs are accumulated by department rather than by job in process costing. In process costing, the equivalent ... a process costing system? 4–2 In what ways are job-order and process costing similar? 4–3 Why is cost accumulation simpler in a process costing system than it is in a job-order costing system? ... Process Costing Cost Flows in Process Costing Before going through a detailed example of process costing, it will be helpful to see how, in a general way, manufacturing costs flow through a process...