# Cost of Goods Sold Recheck

Recheck the cost of goods sold against the inventory figures that produce it.

## Scope
Preparation and review only. No account action or professional decision.

## Inputs
The opening inventory, purchases and closing inventory used for the figure.

## Workflow
1. Record opening inventory as used.
2. Record purchases and closing inventory as used.
3. Recompute COGS as opening inventory plus purchases minus closing inventory.
4. Return the recheck without changing the model.

## Output contract
company | opening_inventory | purchases | closing_inventory | cogs_recomputed | cogs_quoted | verdict

## Fictional acceptance test
Fictional company had opening inventory of 120, purchases of 430 and closing inventory of 150: recomputed COGS of 400 against a quoted 420, a 20 overstatement.

## Review gates
Keep original values, source IDs and version dates. Unknown facts stay held. Use qualified review for hiring, legal and accounting conclusions. No send, share, sign-in, scheduling, ledger change or payment. Fictional contract review is not a live account compatibility test.

## Method source
https://corporatefinanceinstitute.com/resources/accounting/cost-of-goods-sold/

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