Co-operative society account

You query is not clear  ,please  elaborate . 

Co-Op  Society  is Non  profit  organisation  therefore  you  have  to  prepare  Income & Expenditure  A/c  , instead  of   Trading & profit  & loss  (its for profit  making  business)  . So prepare  Income & expenditure  A/c  and   Show  Carriage  expense  on expenditure side .  

J. E  will be 

Carriage  Expense   A/c    Dr .

To Cash / Bank         A/c   CR 

(  Being carriage expense paid )  In you paid  Cash  Cr  cash  A/c  otherwise  Bank  should be credited .