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.
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