Accounting

[HarleyZhong]

What is the difference between Cost of Sales and Cost of Goods Sold?

[qweasdzxc]

Cost of goods sold is cost of sales plus any additional costs incurred to get the goods in a position and condition ready for sale, but cost of sales is just the cost of the stock sold. 
Eg. Cost of sales is $1000, but cost of goods sold may be $2000 (cost of sales$1000+ freight inwards$500+ freight insurance$500)