Concept:Transportation cost on purchased goods is called carriage inwards.
It is treated as an addition to the cost of purchases.
Explanation:Carriage inwards forms part of the total cost of goods available for sale.
It is recorded on the debit side of the trading account.
This is because it directly relates to bringing purchased goods to the warehouse.
It is not an administrative expense, so it is not charged to the profit and loss account.
It is also not related to profit distribution or surplus, so it is not charged to the appropriation account or income surplus account.
Answer:C. trading account