Carriage charge paid for a new plant:
When a carriage charge is paid for a new plant, it represents the transportation cost incurred to bring the plant to its intended location. This cost is typically considered as part of the overall cost of acquiring the new plant.

Impact on the accounts:
The way in which this carriage charge is accounted for can have different effects on the plant account and the carriage account. Let's examine the possible scenarios:

(A) If the carriage charge is debited to the plant account:
- The plant account represents the cost of acquiring the new plant, including any associated expenses.
- By debiting the carriage charge to the plant account, the overall cost of the plant increases.
- This increase in the plant account reflects the additional cost incurred for transportation.
- The carriage account remains unaffected since the charge is not directly debited to it.
- The journal entry for this scenario would be: Debit Plant Account, Credit Cash/Bank Account.

(B) If the carriage charge is debited to the carriage account:
- The carriage account represents the expenses related to transportation or carriage.
- By debiting the carriage charge to the carriage account, the account balance increases.
- This increase reflects the additional cost incurred for transporting the new plant.
- The plant account remains unaffected since the carriage charge is not directly debited to it.
- The journal entry for this scenario would be: Debit Carriage Account, Credit Cash/Bank Account.

(C) If the carriage charge is debited to both the plant and carriage accounts:
- In some cases, the carriage charge may be split and debited to both the plant and carriage accounts.
- This approach recognizes that the carriage charge is directly related to the acquisition of the plant.
- By debiting both accounts, the overall cost of the plant increases in the plant account, and the carriage account reflects the specific transportation expense.
- The journal entry for this scenario would be: Debit Plant Account, Debit Carriage Account, Credit Cash/Bank Account.

(D) If the carriage charge is not recorded in any of the accounts:
- If the carriage charge is not recorded in either the plant or carriage account, it would result in incomplete and inaccurate accounting.
- The cost of acquiring the new plant would not be accurately reflected, potentially leading to misrepresentation of the financial statements.
- It is important to properly account for all expenses related to acquiring assets to ensure accurate financial reporting.

In conclusion, the impact of debiting the carriage charge paid for a new plant depends on how it is recorded. It can affect the plant account, the carriage account, both accounts, or none of the accounts, depending on the accounting treatment chosen.