Accounting for IGCSE & O level - Preparation Of Financial Statements (Section 18 - No. 14)

What type of business is most likely to have 'cost of goods sold' as a line item in its income statement?
A service business
A trading business
A non-profit organization
A government entity.

Explanation

Trading businesses are those that buy goods for resale. They incur a cost of goods sold.

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