Final answer:
A journal entry debiting Work-in-Process would not be accompanied by a credit to Material Inventory.
Step-by-step explanation:
A journal entry debiting Work-in-Process would normally NOT be accompanied by a credit to Material Inventory.
Work-in-Process is an account used to record the cost of materials, labor, and overhead that have been put into the production process but are not yet completed. It is the account where the costs associated with an unfinished product or service are accumulated.
When materials are purchased and put into production, they are initially recorded as a debit to Work-in-Process. Similarly, the wages paid to workers are also debited to Work-in-Process. However, the credit to Material Inventory represents the decrease in the value of materials in stock, and it would not typically be accompanied by a debit to Work-in-Process.