Concept:Goods moving between departments for sale are internal transfers, not external sales.Explanation:When one department sends goods to another department for sale, ownership remains within the same business.The receiving department has not purchased from outside, and the sending department has not earned external revenue.Therefore, this transaction is treated as an interdepartmental transfer in departmental accounts.It is not treated as an inter-departmental or intra-departmental sale or purchase.Answer:A. interdepartmental transfer