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Carriage inwards on raw materials is recorded in the

Accounts - Principles of Accounts
WAEC 2023

Carriage inwards on raw materials is recorded in the

  • A. balance sheet
  • B. profit and loss account
  • C. trading account
  • D. manufacturing account
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Correct Answer: Option D
Explanation

Carriage inwards on raw materials is recorded in the manufacturing account. It is added to the opening stock of raw materials and purchase of raw materials.

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Post-UTME Past Questions - Original materials are available here - Download PDF for your school of choice + 1 year SMS alerts