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Accounting for IGCSE & O level - Final Statements (Section 12 - No. 10)

What are the key components used to calculate the cost of goods sold (COGS)?
Opening Inventory + Purchases - Closing Inventory
Opening Inventory - Purchases + Closing Inventory
Purchases - Opening Inventory - Closing Inventory
Sales - Opening Inventory + Closing Inventory

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COGS = Opening Inventory + Purchases - Closing Inventory.

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