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  5. Which of the followi...

Which of the following is a trading account item?

Accounts - Principles of Accounts
WAEC 2012

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 Answer: Option D
Explanation

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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