Carriage outward is charged to.

Carriage outward is the transportation expense paid by the seller.

 It is a selling and administration expense. It is considered an indirect expense for the business firm. 

All the indirect expense is charged to profit & loss A/c. It is an expense and debited to profit & loss a/c.

Final Answer: Hence, option A is the correct answer. Debit side Profit & Loss a/c.