I just love this name and hope she doesn't mind me saying so: Pei Pei Lim wrote and asked Dear Mr.Duncan, I am [an] international student studying in Australia. I am now taking Management Accounting subjects for my summer course and i have read through ur website about costing system. But, however i am still not very clear about the difference between the overview of job consting system and the batch costing system since it's quite similar when presenting this system.So, can you please tell me more about batch and job costing system? Thank you. ... I am not surprised that you might find batch costing and job costing confusing. A job is generally defined as something that a business will do once: build one house in a certain style, repair your television with a certain problem … all one off. This means that we can accumulate the costs for that job and that job alone quite, or relatively, easily. A batch is a group of things that go together to comprise a job! In other words, we could consider the building of a batch of 10 identical tables or a batch of 1000 identical photographs being printed. We then consider the direct and indirect costs of ALL items together as the cost of the batch. Similarly, we absorb the costs of administration and other period costs on a batch by batch basis, too. I hope that’s clearer now but please let me know if you have any more questions and I hope you are nowhere near those terrible bush fires around Canberra. DW