Answer
True
Work Step by Step
The Jacobian matrix, $J (x, y)$, is defined by
$J(x,y)=\begin{bmatrix}
\frac{\partial F}{\partial x} & \frac{\partial F}{\partial y}\\
\frac{\partial G}{\partial x} & \frac{\partial G}{\partial y}
\end{bmatrix}$
Hence, the given statement is true.