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As 2 - transportation cost

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Querist : Anonymous

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Querist : Anonymous (Querist)
05 May 2015 Can the transportation cost charged in the invoice while purchasing of raw materials be added to the raw material cost? is it permissible as per AS 2?
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CA ANILKUMAR B.COM FCA DISA

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CA ANILKUMAR B.COM FCA DISA (Querist)
05 May 2015 Cost of purchase includes freight inwards and other costs directly attributable to the purchase of inventories. Hence transportation cost can be added.
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CA AnKiT BoHrA (AB)

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CA AnKiT BoHrA (AB) (Expert)
05 May 2015 yes it can b included... even its good to include in that to show the actual cost incurred to procure material
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