Summary: not always feasible due to the nature of the items involved. Carriage inwards not added to purchase price is charged to a special account and at the end of the period is transferred to the appropriate overhead accounts. For example, £500 of carriage inwards might be incurred as follows: £ £ Dr. Carriage Inwards Account 500 Cr. Stores Ledger Control Account 500 The amount will then be apportioned among various overhead accounts based on usage. In summary, Cost Control Accounts play a crucial role in monitoring and tracking costs associated with various activities within an organization, allowing for effective cost management and control. Effective use of these accounts helps in making informed decisions regarding resource allocation, pricing strategies, profitability assessment, and overall financial performance evaluation.