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WAEC Book Keeping 2025 Objective — Question 29

Question 29 of 42 from the West African Examinations Council (WAEC) Book Keeping 2025 Objective paper, with the correct answer and a full explanation.

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Carriage outwards is charged to the:

  • A. Credit side of trading account
  • B. Debit side of trading account
  • C. Credit side of profit and loss account
  • D. Debit side of profit and loss accountCorrect

Explanation

Carriage outwards is a selling and distribution expense, so it is charged to the debit side of the profit and loss account, not the trading account (which only carries carriage inwards).

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