Carriage inwards can be included in

A. Direct expenses

B. Indirect expenses

C. Current liability

D. Misc Expenses

Answer: Option A

Solution(By Examveda Team)

Carriage inwards is considered to be part of the cost of the items purchased. Hence, for inventory items carriage inwards will be part of the cost of the goods available, the cost of inventory, and the cost of goods sold. So carriage inwards is direct expenses.