Accounting for IGCSE & O level - Preparation Of Financial Statements (Section 8 - No. 5)

What is the formula for calculating purchases given the Cost of goods sold, Opening inventory and Closing inventory?
Purchases = Cost of goods sold + Opening inventory + Closing inventory
Purchases = Cost of goods sold + Opening inventory - Closing inventory
Purchases = Cost of goods sold - Opening inventory + Closing inventory
Purchases = Cost of goods sold - Opening inventory - Closing inventory

Explanation

Purchases = Cost of goods sold + Opening inventory - Closing inventory.

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