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What is the formula to compute Cost of Goods Sold?

Question

What is the formula to compute Cost of Goods Sold?

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Solution

The formula to compute Cost of Goods Sold (COGS) is:

Beginning Inventory + Purchases during the period - Ending Inventory = Cost of Goods Sold

Here's a step-by-step breakdown:

  1. Determine the cost of inventory at the beginning of the accounting period. This information can usually be found in the balance sheet from the previous accounting period.

  2. Add the cost of purchases made during the accounting period. This includes all direct costs to produce the goods or services that the company sells.

  3. Subtract the cost of inventory at the end of the accounting period. This is also found on the balance sheet.

The resulting figure is the Cost of Goods Sold for that accounting period.

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