Beginning inventory plus purchases equals

A) cost of goods available for sale.
B) cost of goods sold.
C) ending inventory.
D) total inventory on hand.

Beginning Inventory

The total worth of a company's inventory at the beginning of a financial period.

Purchases

Items bought or acquired by a company for various purposes, primarily for resale in the course of business.

Cost Of Goods Available

The total cost of inventory available for sale during a period, calculated as beginning inventory plus purchases minus ending inventory.