What a difference there is between Job Costing and Process Costing. Instead of a Job Cost Sheet we track several work in process accounts based on what is being made. The good news is both systems track the same three costs (DL,DM. & MOH). The bad news is we are back to Journal Entries just like in Financial Accounting. I could see how tracking labor would possibly be easier in Process Costing as all we have to do is look at the Payroll Register instead of individual time sheets for Job Costing.