Work-in-process that is being transferred into a department is debited to that work-in-process account, while work-in-process that is being transferred out of a department is credited to that work-in-process account True False

True

Explanation:

Work in process refers to those goods which require further processing. When a department transfers work in process (WIP) to another department, the recipient department's stock of WIP is debited i. e debit the receiver principle.

Similarly work in process that is being transferred out of a department would be recorded like Purchase return i. e credit what goes out.

A debit in WIP account increases it's balance whereas a credit in WIP account reduces it's balance.