One of the differences in accounting for a process costing system compared to a job order system is that the amounts used to transfer goods from one department to the next comes from the cost of production report instead of job cost cards.

Cost Of Production Report

A detailed report that outlines the costs associated with the production of goods, including direct materials, direct labor, and overhead.

Job Cost Cards

Documents used to record and track the costs associated with a specific job or project, including materials, labor, and overhead.