Accounting analysis, Excel and summary

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Business Finance

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Purpose of Assignment

The purpose of this assignment is to expose you to the basic process involved in the analysis of the cash flow statement.

Assignment Steps

Resources: Appendix A of Financial Accounting: Tools for Business Decision Making

Note: This is a two part assignment.

Part 1

Answer questions A-F in problem CT12-1 in Financial Accounting (p. 640).

Provide an 875-word analysis of your findings.

Include conclusions concerning the management of the company's cash.

Part 2

Complete a 1,050-word summary of findings and recommendations from the following questions:

  • What is the par or stated value per share of Apple's common stock?
  • What percentage of Apple's authorized common stock was issued at September 27, 2014?
  • How many shares of common stock were outstanding at September 28, 2013, and at September 27, 2014?
  • Calculate the payout ratio, earnings per share, and return on common stockholders' equity for 2014.

Use the Week 5 Excel® spreadsheet and submit with your analysis and summary.

Click the Assignment Files tab to submit your assignment.

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Explanation & Answer

Hello, am done with your task as per your instructions, all parts are well and clearly illustrated as per your instructions thank you so much.

Running head: CASH FLOW ANALAYSIS APPLE .INC

Analysis of Statement of Cash Flow: Apple, Inc.
Name of Student
Name of Professor
Course Title
Date Submitted

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ANALYSIS OF STATEMENT OF CASH FLOW

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Executive Summary
Cash flow refers to total inflow as well as outflow of cash and currency equivalents that
moves in to and outside of any business organization. If cash transactions is positive, it specifies
that the liquid possessions of the corporation are increasing. It enables the corporation to pay any
existing debts as well as paying the expenses and invest the money in business. If the cash
transactions are negative, it indicates that the liquid possessions of the firm are reducing. A cash
flow is comprised of three main sub-groups (Dayan, 2011). These three categories are cash
transactions obtained from operating processes, cash transactions from investing events as well
as cash transactions from financing processes.
Operating money flow is connected most of daily operational business activities. It
implies average amount which was generated from business activities as well as total amount of
cash used. Financial transactions from investing activities show savings made within the firm in
terms of long term securities, acquisitions, etc. or the cash comprehended from their sale. Cash
flow obtained in financing processes indicates money attained by the company to run its
production activities. It comprises cash established from issue of bonds, shares, dividend paid,
payment of dividends as well as repayment of bonds and payment of interest (Dayan, 2011).
This paper scrutinizes various cash flow statement business firm by name Apple, Inc. for
the financial year which were terminated on 27th, September 2017 as well as ay 27th September
2013. It also evaluates reasons as to why the company recorded increase and decrease in cash as
well as in cash equivalents during financial years 2013 and 2014.

During financial year ended September 27, 2014 the net cash on operating events totaled $59,713

ANALYSIS OF STATEMENT OF CASH FLOW

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million. This value was higher as compared to $53,666 million which was obtained in financial
year September 27, 2013. Total cash flow obtained from operating processes rose by a higher
value of $6,047 million which represent a percentage increase of 11.27%. It indicates an increase
in the liquidness of the company during fiscal year 2014. (O'Grady, 2009) The primary reason
which led to increase in cash flow was as a result of rise in accounts billed which rose by $3,598
million indicating an increase of 153.76% during the financial year 2014.
Other current and non-current liabilities also rose by a great value of around $1,489...


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