The 20-year-old Blues midfielder, who joined Mick McCarthy's side on a three month loan spell last Thursday, scored the Black Cats second goal right on the stroke of half time to give the home side a 2-1 lead at the Stadium of Light.
Carter was first to react after Marcus Stewarts penalty was brilliantly saved by Preston keeper Andy Lonergan - blasting the loose ball home from an acute angle.
Sunderland went on to win the game 3-1 with Carter completing a full ninety minutes.