The two basic types of cost accounting systems are:

1. Job order cost and job cost accumulation systems.
2. Job order cost and process cost systems.
3. Process cost and batch cost systems.
4. Job order cost and batch cost systems.



Answer :

Final answer:

Cost accounting systems include job order cost and process cost systems.


Explanation:

The two basic types of cost accounting systems are job order cost and process cost systems. In job order costing, costs are accumulated for each job separately, such as custom furniture manufacturing. In process costing, costs are averaged over large numbers of similar units, like in oil refining.


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