Which of the following are the two main types of cost accounting systems for manufacturing operations?

A) process cost and general accounting systems
B) job order cost and process cost systems
C) job order and general accounting systems
D) process cost and replacement cost systems

The two main types of cost accounting systems for manufacturing operations are job order cost and process cost systems. Job order cost systems assign costs to specific jobs or batches of products, while process cost systems average costs over large numbers of identical units produced through a continuous process. Option A (process cost and general accounting systems) and C (job order and general accounting systems) are incorrect because they do not include both main types of cost accounting systems for manufacturing operations. Option D (process cost and replacement cost systems) is incorrect because replacement cost is not a type of cost accounting system for manufacturing operations.