41. In a just-in-time (JIT) system, the work in process and raw materials inventory accounts are combined. 
 

42. In a just-in-time (JIT) system, there are more transactions to record than there are in a traditional system. 
 

43. In a just-in-time (JIT) system, there are fewer transactions to record than there are in a traditional system. 
 

44. In a just-in-time (JIT) system, direct labor is included in conversion costs. 
 

45. In a just-in-time (JIT) system, indirect labor is traced directly to product cells. 
 

46. A backflush accounting system uses work in process inventories as control points between each process step. 
 

47. Financial accounting information is used more often for long-term operating decisions and non-financial information is used more often for day-to-day decisions. 
 

48. Non-financial accounting information is used more often for long-term operating decisions than is financial information. 
 

49. A non-financial measure is operating information that has not been translated into dollars. 
 

50. In a just-in-time (JIT) environment, the journal entry to record raw materials purchases would include a credit to the raw materials inventory account.