How is the cost of goods sold calculated?

For calculating the cost of goods sold we need to understand what that term implies for. so that is the total cost of company or entities incurred for  the year in production process, so all the direct expenses is form parts for calculating the cost of goods sold, this is associated with the factory direct cost. So if we remember “Trading account table” we can say that opening stock plus purchases and minus closing stock, gives output of cost of goods sold for that year, so the answer C is the correct one. i hope it  will make a better understanding to all my fellow member.

C. opening inventory+purchase-clo... invntry............................................................

How is the cost of goods sold calculated? C. opening inventory+purchase-closing inventory

Option C..........................

Correct Answer is C. Opening inventory + purchase - closing inventory will derive cost of goods sold

answer C is the correct answer 

thank you 

opening inventory+purchase-closing inventory

C is the right answer

we can find as under

Cost of Good Sold = Opening inventory+Purchase-Closing inventory

the answer is option c. (opening stock+purchases-closing inventory)