Accounting 101:
2. Selling Expenses
1- Selling expense (or sales expense) includes any costs incurred by the sales department.
2- Costs that a business incurs to market and distribute its products that can include such things as advertising, sales commission and salaries, sales office expenses, and shipping charges. Selling expenses are a form of operating expense and are included on a business' income statement for the period in which they occurred under the accrual method of accounting.
Selling Expenses = Advertising Expenses + Distribution Expenses
Selling Expenses = 200,000 + 100,000
Selling Expenses = 300,000/=
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