From the Economist Style Guide: Do not put a comma before and at the end of a sequence of items unless one of the items includes another and. Thus The doctor suggested an aspirin, half a grapefruit and a cup of broth. But he ordered scrambled eggs, whisky and soda, and a selection from the trolley. But American usage is different; see Part II. and Americans often put a comma before the and: eggs, bacon, potatoes, and cheese. The British usually write eggs, bacon, potatoes and cheese.
no subject
Do not put a comma before and at the end of a sequence of items unless one of the items includes another and. Thus The doctor suggested an aspirin, half a grapefruit and a cup of broth. But he ordered scrambled eggs, whisky and soda, and a selection from the trolley. But American usage is different; see Part II.
and
Americans often put a comma before the and: eggs, bacon, potatoes, and cheese. The British usually write eggs, bacon, potatoes and cheese.