In process costing, the general ledger's work in process account may be supported by subsidiary records of departments costs, with one record for each department.Alternatively, if the number of departments is small, a separate work in process account for each department may be maintained in the general ledger instead of a single work in process controlling account; the journal entries illustrated previously for New Hope Manufacturing Company assume that a single work in process controlling account is used.The detailed tracking of work in process distinguishes these two cost accumulation methods from a third method, called backflushing or backflush costing, in which little or no separate accounting is done for work in process inventory