What is the only difference in recording factory expenses under process costing compared with job order costing?

1. A process costing manufacturer buys materials on account, records factory expenses, sells goods and reconciles applied to actual overhead just as a job order manufacturer does. 2. What changes is that each department keeps its own Work in Process and Factory Overhead accounts. 3. So the department name must be included whenever a Factory Overhead account is used. 4. Overhead is still applied on an estimated basis in every department, so it does not disappear. 5. Factory expenses still pass through Factory Overhead rather than going straight to Cost of Goods Sold. _Source: Jonick, Principles of Managerial Accounting (UNG Press, CC BY-SA 4.0), section 3.2 Process Costing Transactions for a Manufacturing Company_