1. a. Name two principal types of cost accounting systems. b. Which system provides for a separate record of each particular quantity of product that passes through the factory? c. Which system accumulates the costs for each depart-ment or process within the factory? 2. What kind of firm would use a job order cost system? 3. What document is the source for (a) debiting the ac-counts in the materials ledger and (b) crediting the ac-counts in the materials ledger? 4. Describe how a job order cost system can be used for professional service businesses