PLEASE DON'T JUST EXPLAIN WHAT TO DO. PLEASE ACTUALLY ADD DATA TO MY CHART AND THEN EXPLAIN BECAUSE I AM STILL CONFUSED WITH THE TERMS. ONCE I SEE WHERE THE DATA GOES, THEN I CAN START TO UNDERSTAND WHY THINGS ARE PLACED WHERE THEY ARE. I DON'T WANT TO CHEAT, I WANT TO UNDERSTAND.

This exercise should crystallize in your mind the close relationship between the key financial statements a company is required to disclose (balance sheet, income statement and statement of cash flows). A clear understanding of the linkage between balance sheet changes, sources and uses of funds, net profits and dividends, and the cash flow statement will help you quickly evaluate a company's cash generation and usage and its overall financial performance.

Assignment instructions:

1. Create an annual sources and uses of funds statement for Oracle.
2. When the above statement is completed and the balances tie out:
   • Adjust the change in PP&E for the year's depreciation expense to calculate capital expenditures.
   • Consolidate the change in working capital accounts other than cash by adding together the changes in individual working capital accounts. BE ESPECIALLY MINDFUL OF USING THE CORRECT SIGNS.
   • Similarly, consolidate changes in other operating assets and liabilities that would not be accounted for in other cash flow categories (i.e., investing or financing).
   • Adjust the change in retained earnings to reflect its subcomponents and place those subcomponents in the appropriate "buckets" on the cash flow statement.
   • Reorganize the rest of the adjusted sources and uses information to complete a properly formatted cash flow statement, using the required categories of operations, investing and financing and reconciling to the year's change in cash.
3. Submit the completed sources and uses of funds and cash flow statements in Canvas as an Excel file.

Cash Flow Statement Net income Depreciation \& Amortization Deferred taxes Operating cash flow Change in working capital Change in other oper A\&L Cash flow from operations Capital expenditures Other investments Cash flow from investing Additional debt Additional equity Dividends \& share buybacks Cash flow from financing Change in cash Cash Flow Statement Net income Depreciation \& Amortization Deferred taxes Operating cash flow Change in working capital Change in other oper A\&L Cash flow from operations Capital expenditures Other investments Cash flow from investing Additional debt Additional equity Dividends \& share buybacks Cash flow from financing Change in cash