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Accounting for IGCSE & O level - Final Statements (Section 11 - No. 8)

What does a debit balance for carriage inwards indicate?
An increase in the cost of purchases.
A decrease in the cost of purchases.
A credit to the purchases account.
A gain on the sale of goods.

解释

A debit balance for carriage inwards indicates an increase in the cost of purchases.

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