Accounting for IGCSE & O level - Final Statements (Section 10 - No. 19)
How are carriage inwards and carriage outwards handled in the income statement?
Both are operating expenses.
Carriage inwards is part of cost of goods sold, carriage outwards is an operating expense.
Both are part of cost of goods sold.
Carriage outwards is part of cost of goods sold, carriage inwards is an operating expense.
설명
Carriage inwards are included in the cost of purchases and COGS while carriage outwards are operating expenses.