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Accounting for IGCSE & O level - Final Statements (Section 12 - No. 22)

What does an opening inventory at the start of the accounting year do?
Will contribute in the cost of sales.
Increase in sales revenue.
Decrease in sales revenue.
Does not matter in the income statement

स्पष्टीकरण

The opening inventory is added with the purchases and becomes part of the cost of sales.

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