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Accounting for IGCSE & O level - Final Statements (Section 6 - No. 29)

Which accounts are affected by the recording of carriage inwards?
Purchases and Carriage Inwards
Sales and Carriage Inwards
Carriage Inwards and Inventory
Carriage Outwards and Purchases

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Carriage Inwards affects the purchases account by increasing it and Carriage Inwards account itself.

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