Which of the following is charged to trading account?

"Carriage inwards" is charged to trading account. In accounting, the trading account is a financial statement that shows the revenue and expenses directly related to a company's core operations. This includes the cost of goods sold, which is the cost of the products that the company sells. "Carriage inwards" refers to the transportation costs incurred by a company to bring goods into its premises for the purpose of resale. Since these transportation costs are directly related to the purchase and sale of goods, they are considered a part of the cost of goods sold and charged to the trading account. On the other hand, "discounts allowed", "carriage outwards", and "salaries" are not directly related to the cost of goods sold or the core operations of the business. "Discounts allowed" and "carriage outwards" are considered operating expenses and are charged to the profit and loss account. "Salaries" are also considered an operating expense, but may be charged to a separate account, such as the salaries account or the wages account.