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Question on: WAEC Accounting - 2016

Which of the following items of expense involves actual cash payment?

A
Discounts allowed
B
Provision for depreciation
C
Carriage outwards
D
Allowance for doubtful debts
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Correct Option: C

Carriage refers to the cost of transporting goods into a business from a supplier, as well as the cost of transporting goods from a business to its customers. Carriage outwards is the shipping and handling costs incurred by a company that is shipping goods to a customer.

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