Chapter 21 - Cost systems - Job order and process costing. Chapter 21 provides an introduction to the cost-based accounting systems of job order and process costing. It covers how managers use cost information in the management cycle. Product and cost flows under a job order system and a process costing system are discussed, and job order cost cards and process cost reports are prepared. | Lecture Principles of accounting (2005): Chapter 21 - Needles, Powers, Crosson