25 September 2008
Freight is expenses incurred for transportation. This may be for inward and / or outward transportation.
Carrigeh inward on the other hand represents freight for inward transportation only. In addition to inward freight, it may include other expenses like Cartage, Labour charges incurred in connection with bringing the goods to the place of business.
The last part of the question is not very clear. How ever, carrige inward is part of trading account and outward freight is part of profit & loss account.