In a process-costing system, there is always a separate Work-in-Process account for each different process. or department in the process.

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In a process-costing system, there is a separate Work-in-Process account for each different process or department involved in the process. This is because the costs incurred in each process or department can be separately identified and allocated to the units being produced, such as products or services. This helps in determining the total cost of production and the cost per unit. By maintaining separate WIP accounts, the cost of production can be accurately determined for each process or department, which helps in cost control and decision-making.

In a Process-Costing System, There Is Always a Separate Work-In-Process