Question

Where to record freight on sales in final accounts?

Answer 1

on the dr. side of trading and profit and loss a/c

Answer 2

Answer: i assuming , the question is about freight charges collected in sale bills.

you should be shown in profit and loss account under indirect income.

Explanation:

in my opinion, freight running and charges collection is not the main business of the party. so its not direct income.

If it is about, freight charges you paid on your sales.Then:

you should be shown it as indirect expense in profit and loss account.