Carriage outwards will appear :
AOn the credit side of P and L A/c
BOn the debit side of P and L A/c
COn the asset side of Balance sheet
DOn the debit side of Trading A/c
AOn the credit side of P and L A/c
BOn the debit side of P and L A/c
COn the asset side of Balance sheet
DOn the debit side of Trading A/c