A system of accounting in which the costs of each process are accumulated separately and then assigned to the units of product that passed through the process is a:

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Process Cost accounting system is the correct choice because it is a system of accounting in which the costs of each process are accumulated separately and then assigned to the units of product that passed through the process. Work in Process accounting system is used to track the value of materials, labor, and overhead used in the production process, but does not assign costs to specific units of product. Job Order Cost accounting system is used when the production process is customized for each order, while General Cost accounting system is a more general term that does not describe a specific accounting system.

A System of Accounting in Which the Costs of Each