The following appears in the trading account except

Trading account calculates gross profit using cost of goods sold and sales revenue. Opening stock, purchases, carriage inwards (transport to get goods) all relate to cost of goods.

Carriage outwards is the cost of delivering goods to customers. This is a selling expense, not part of making or buying goods. It appears in profit and loss account instead.

Remember: Carriage inwards = bringing goods in (trading account). Carriage outwards = sending goods out (profit and loss account).