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Transportation cost

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Querist : Anonymous

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Querist : Anonymous (Querist)
23 April 2014 Whether transportation cost of raw material is part of trading account or profit and loos account i.e. is it direct cost or indirect cost???
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CA Anuj Mittal

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CA Anuj Mittal (Expert)
23 April 2014 Yes, This is the part of Direct Material cost and include in Trading A/cas wellas treated as Direct Cost.
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Rupesh Jain

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Rupesh Jain (Expert)
23 April 2014 it is part of trading a/c and also in stock valuation it will part of raw material.
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