Concept:Carriage inwards is the transport cost incurred on goods purchased, so it is treated as part of the total cost of purchases.
Explanation:Carriage inwards directly relates to bringing purchased goods to the business.
Because it increases the cost of goods available for sale, it is added to the value of purchases.
The trading account records all direct costs of goods sold on its debit side.
Therefore, carriage inwards is posted on the debit side of the trading account and added to the cost of purchases.
It is not an indirect expense, so it never appears on the credit side or in the profit and loss account as a debit item.
Answer:A. debit side of the trading account