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प्रश्न
Which of the following is not posted Trading Account?
- Carriage inward
- Factory rent and rates
- Royalty on production
- Postage and Telegrams
पर्याय
I & II
II & III
III & I
Only IV
MCQ
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उत्तर
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.
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