A. firms providing personal services
B. firms engaged solely in buying and selling of goods
C. firms which make and sell articles
D. non-trading organization
Correct Answer: Option C
C. firms which make and sell articles
Explanation
The manufacturing account is an account in the general ledger which is used to accumulate all the manufacturing costs of goods completed by a business during an accounting period. It is used by firms involved in the production and sales of goods
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