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Which of the following is a trading account item - WAEC Accounting 2012 Question

Which of the following is a trading account item?

A
discount allowed
B
discount recieved
C
carriage outwards
D
carriage inwards
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Correct Option: D

Carriage inwards is the shipping and handling costs incurred by a company that is receiving goods from suppliers. It is added to the cost of purchase and recorded in the trading account

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