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Accounting for IGCSE & O level - Final Statements (Section 6 - No. 32)

What is the formula to determine the Cost of Goods Sold (COGS)?
Beginning Inventory - Purchases + Ending Inventory
Beginning Inventory + Purchases - Ending Inventory
Beginning Inventory - Purchases - Ending Inventory
Purchases - Ending Inventory + Beginning Inventory

توضيح

COGS = Beginning Inventory + Purchases - Ending Inventory

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