what is the entry for the transactions of carriage inwards and outwards - Accountancy - Recording of Transactions - I

Question

what is the entry for the transactions of carriage inwards and
outwards

sakshiprincess1 · Accepted Answer

Carriage inward means cost incurred during the purchase of
goods(i e when goods are coming into the business) this is an
expense for the business
Entry: Carriage inwards a/c Dr
To cash A/c
Carriage outwards means the cost incurred dring the sales of
goods (i e when the goods are going out from the business) this is
not an expense for the business and will be realised from the
customer(the person to whom the goods are sold)
Entry: Carriage outwards A/c Dr
To customer A/c