Freight/carriage expenses

Freight on Raw Material: Freight on raw material is typically included in the cost of the material and is recorded in the purchase account of the raw material. This cost is added to the cost of the raw material to determine the total cost of goods sold.

Freight Incurred to Ship Goods from Factory to Store: The freight incurred to ship goods from the factory to the store is recorded in the delivery expense account or transportation account. This account is used to track all transportation costs associated with delivering products to customers.

Freight Incurred on Sale: Freight incurred on sales is recorded in the sales account as part of the cost of goods sold. This cost is added to the cost of the product to determine the total cost of goods sold. It is usually included in the invoice sent to the customer and is added to the selling price of the product.