What are the journal entries for activity-based costing system? In job order costing you see the movement from Raw Materials to Work in Process to Finished Goods to Cost of Goods Sold, but all the texbooks just show how to allocate cost to each product in ABC costing system, but not the journal entries. You find the cost of the product and then what? Do you write the journal entries based on the quantity created at each activity or... Do you break it down to WIP-Assembly or is all in WIP? Thank you