Which of the following items of expense involves actual cash payment?

A. Discounts allowed
B. Provision for depreciation
C. Carriage outwards
D. Allowance for doubtful debts

Correct Answer: Option C

C. Carriage outwards

Explanation

Carriage refers to the cost of transporting goods into a business from a supplier, as well as the cost of transporting goods from a business to its customers. Carriage outwards is the shipping and handling costs incurred by a company that is shipping goods to a customer.