A manufacturing account is drawn up by

A.

Firms providing personal services

B.

Firms engaged solely in buying and selling of goods

C.

Firms which makes and sell articles

D.

Non-trading organization

Correct answer is C

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