Carriage outwards is an expense incurred by the seller in delivering goods to the buyer. It is therefore charged to the debit side of the profit and loss account. This is because the profit and loss account is used to record all expenses and incomes related to the day-to-day operations of a business. Carriage outwards is an expense incurred in the process of selling goods and, as such, is treated as an expense and charged to the debit side of the profit and loss account.