... overapplied manufacturing overhead 15-2 Cost Accounting Systems LEARNING OBJECTIVE Describe cost systems and the flow of costs in a job order system Cost Accounting 15-3  Involves measuring, recording,... periods LO Job Order Cost System Illustration shows the recording of costs in a job order cost system for Disney as it produced two different films 15-7 ILLUSTRATION 15.2 Job order cost system... up-todate information on the cost of a product  Two basic types: (1) a process order cost system and (2) a job order cost system LO Process Cost System 15-4  Used when a large volume of similar