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English, 24.08.2021 19:00 Bassoonist

5.6 Trade receivables and payables in the financial statements of a sales tax registered trader will appear as described by which of the following?
A Inclusive of sales tax in the statement of financial position
B Exclusive of sales tax in the statement of financial position
C The sales tax is deducted and added to the sales tax account in the statement of financial
position
D Sales tax does not appear in the statement of financial position because the business simply acts
as a collector on behalf of the tax authorities

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