Question

Which of the following is not posted Trading Account?

1. Carriage inward
2. Factory rent and rates
3. Royalty on production
4. Postage and Telegrams

विकल्प

• I & II

• II & III

• III & I

• Only IV

Answer 1

Only IV

Explanation:

Carriage inward, factory rent, and royalty on production are treated as direct expenses and debited to the Trading Account (as part of the cost of goods). Postage & telegrams are administrative expenses shown in Profit & Loss.