The transfer of goods between departments is recorded by debiting

When goods are transferred internally from one department of a business to another, the transaction is recorded in the departmental accounts using ordinary double-entry logic, treating the transfer rather like an internal sale from one department to the other.

The department that gives up the goods has, in effect, "sold" them internally, so its account is credited with the value of the goods transferred, reducing what that department is holding. The department that now has the goods has, in effect, "bought" them internally, so its account is debited with the same value, increasing what that department is holding. This keeps each department's trading account showing the correct cost of goods actually available for it to sell to customers.

Recording the transfer the other way round, debiting the giving department and crediting the receiving department, would overstate the cost of goods handled by the department that gave the goods away and understate the cost for the department that actually received them, distorting each department's individually calculated gross profit.

Whenever goods move between departments, treat it like a mini sale: debit the department receiving the goods and credit the department giving them up.