Extract from the financial statements fo Hamilton are set out below:
Income statement for the year ended 31 December
| Revenue | 500,000 |
| Cost of Sales | 400,000 |
| Gross Profit | 100,000 |
| Profit on sale of non-currnet assets | 40,000 |
| 140,000 | |
| Expenses | 35,000 |
| Depreciation | 25,000 |
| Net Profit | 80,000 |
| Net Current Asset Opening | 60,000 |
| Net Current Asset Closing | 75,000 |
What is the figure in the statement of cash flow of Hamilton for the year ended 31 December in respect of net cash flow from operating activities?
Suggested solutions:
| Net Profit | 80,000 |
| Add Depreciation | 25,000 |
| Minus profit on sales of non-current assets | (40,000) |
| Miuns Increase in current assets | (15,000) |
| Answer | 50,000 |
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2015 ACCA F3 OPERATING CASH FLOW