Please I am having a hard time coming up with an conclusion for an assignment. The class is ACC/291. I completed the paper, but I'm having a hard time with the conclusion. Any Ideas that would lead me in the right direction would be great. Thanks in advance. I have uploaded what I have so far.

WEEK 5 PART 1 Provide an 875-word analysis of your findings. \"The statement of cash flows reports the cash receipts and cash payments from operating, investing, and financing activities during a period, in a format that reconciles the beginning and ending cash balances\" (Kimmel, Kieso, & Weygandt, 2015). The information in the statement is used to assist investors, creditors, and any other interested party to determine the company's ability to generate cash and pay their debts. A review of Apple Inc. financial statement of cash flows will be conducted to provide an analysis of the findings. In this analysis I will answer several questions pertaining to Apple Inc. operating activities, how much increased and decreased on certain accounts, method of computing net cash, investing activities, the amount of interest paid and income taxes paid. I will also provide a conclusion regarding the management of the company's cash. What was the amount of net cash provided by operating activities for the year ended September 27, 2014? For the year ended September 28, 2013? The net cash provided by operating activities for the year ended September 27, 2014 was $59,713 million. Also for the year ended September 28, 2013 the net cash provided by operating activities was $53,666 million. Between 2014 and 2013, Apple Inc. increased their cash generated by operating activities to $6,047 million. With the increase it shows that Apple Inc. had an increase in the liquidity of the company during fiscal year 2014. What was the amount of increase or decrease in cash or cash equivalents for the year ended September 27, 2014? For the year ended September 27, 2014, Apple's cash or cash equivalents was in millions $13, 844. Apple's cash or cash equivalents for the year ended September 28, 2013, was in millions $14,259. Between 2014 and 2013 Apple Inc. had a decrease in millions of $415. What method of computing net cash provided by operating activities does Apple use? There are two methods in computing net cash provided by operating activities. The methods are indirect and direct method. \"The indirect method adjusts net income for items that do not affect cash to determine net cash provided by operating activities and the direct method shows operating cash receipts and payments\" (Kimmel, Kieso, & Weygandt, 2015). Apple Inc. uses the indirect method to prepare its statement of cash flow. Most companies prefer the indirect method because it shows a reconciliation from net income reported to cash provided by operating activities. From your analysis of the September 27, 2014, statement of cash flows, was the change in accounts receivable a decrease or increase? Was the change in inventories a decrease or increase? Was the change in account payable a decrease or increase? For the year ended on September 27, 2014, their accounts receivable was in millions $4,232 and for the year ended September 28, 2013, Apple Inc. accounts receivable was in millions $2,172. Apple' Inc. had an increase in accounts receivables from 2013 to 2014, their total increase in millions was $2060. Apple Inc. inventories during fiscal year ended September 27, 2014 increased by $76 million. Apple Inc. accounts payable shows an increase from the year ended on September 28, 2013, from 2,340 to 5,938 in millions for the year ended September 27, 2014. The total increase for accounts payable was $3,598 million. The increase in Apple Inc. accounts payable also increased their liabilities and reduced their cash account. What was the net cash used in investing activities for the year ended September 27, 2014? \"Investing activities include cash transactions that involve the purchase or disposal of investments and property, plant, and equipment, and lending money and collecting the loans\" (Kimmel, Kieso, & Weygandt, 2015). Apple Inc. net cash used in investing activities for the year ended September 27, 2014 was $22,579 million. After reviewing Apple Inc. investing activities section of the consolidated statements of cash flows the highest outflow of cash was the purchase of marketable securities which totaled $217,128 million. They also sold some marketable securities which gave them their highest inflow of cash from investing activities totaling $189,301 million. What was the amount of interest paid in the year ended September 27, 2014? What as the amount of income taxes paid for the same period? Apple Inc. paid $339 million interest in the year ended September 27, 2014. During the same period Apple Inc. paid $10,026 million. The information for the amount of interest paid and income taxes paid can be found in the supplemental cash flow disclosure section of the consolidated statements of cash flows. Conclusion The completed analysis shows the details of where Apple Inc. is receiving their cash and their expenditure. As for Apple Inc. management they are properly managing the cash for the company. Apple Inc. consolidated statement of cash flows showed a decrease in cash and cash equivalents, they also showed an increase in account payable and accounts receivable. Apple Inc. also showed an increase in inventories. Apple Inc. increase in accounts receivable means they have more credit extended. Anytime you have an increase in accounts payable it means you have more liabilities. An in increase in inventory could mean that Apple has bought more than could be sold. Apple is making a significant amount of money, but they could do better if they decrease the amount of credit they are extended and reduce their accounts payable and inventory. References Kimmel, P.D., Kieso, D.E., & Weygandt, J.J. (2015) Financial Accounting: Tools for Business Decision Making (8th ed.). Hoboken, NJ: John Wiley & Sons