The two basic types of cost accounting systems are a. job order and job accumulation systems. b. job order and process cost systems. c. process cost and batch systems. d. job order and batch systems.

The answer is b. job order and process cost systems.

Explanation:

There are two main cost accounting systems; the job order costing and the process costing. Job order costing is a cost accounting system that accumulates manufacturing costs separately for each job whereas Process costing is a cost accounting system that accumulates manufacturing costs separately for each process.