Which account is debited in the journal entry for manufacturing under the process of depreciation?

In the context of manufacturing and the application of depreciation, the appropriate account that is debited in the journal entry is the Inventory - Work in Process account. This is due to the fact that manufacturing costs, including depreciation, are typically assigned to the various stages of production.

When an asset like equipment is used in the manufacturing process, its depreciation is considered a part of the production costs. By debiting the Inventory - Work in Process account, the company reflects that these costs are being accumulated as part of the value of the goods being produced. This aligns with the matching principle in accounting, which states that expenses should be recognized in the same period as the revenues they help to generate. Hence, the depreciation expense gets allocated to the products being manufactured, thereby impacting the cost of goods sold once those products are completed.

Using other accounts, such as cash or accumulated depreciation, would not accurately reflect the manufacturing process costs associated with inventory in progress. The equipment account would relate more to the asset's acquisition rather than the ongoing costs related to production, which is why the correct focus is on Work in Process inventory.