Please Note: I am not sure if the assignment calls for paragraphs or other information, however, if it calls for paragraphs I need at least 3 for each. 
I need 3 paragraphs for each discussion which is a total of 6 paragraphs for the part that requires paragraph. Please keep both separate and address each question. Please make sure you check grammar and punctuation errors, as well as quoting and using in text citations. PLEASE make sure you cite the information, do NOT plagiarize and ADD all references. No Cover Page Needed PLEASE INBOX ME IF YOU HAVE QUESTIONS 
PLEASE SEE ATTACHMENTS and inbox me if you need reading material on the assignment
Week 4
Please Note: I am not sure if the assignment calls for paragraphs or other information, however, if it calls for paragraphs I need at least 3 for each.
I need 3 paragraphs for each discussion which is a total of 6 paragraphs for the part that requires paragraph. Please keep both separate and address each question. Please make sure you check grammar and punctuation errors, as well as quoting and using in text citations. PLEASE make sure you cite the information, do NOT plagiarize and ADD all references. No Cover Page Needed PLEASE INBOX ME IF YOU HAVE QUESTIONS 
PLEASE SEE ATTACHMENTS and inbox me if you need reading material on the assignment
Part 1

The Statement of Cash Flows [NACE: 1, 2, 3, 5, 6, 8]

Referencing this week’s readings and lecture, describe the following terms as they relate to the statement of cash flows: cash, operating activities, investing activities, and financing activities. What can creditors, investors, and other users glean from an analysis of the statement of cash flows?

Part 2

Analyzing the Statement of Cash Flows [NACE: 1, 2, 3, 5, 6, 8]

Using the table below, explain the difference between net income and cash flow from operating activities for Techno in 2009 and analyze their cash flows for 2008 and 2009.

(in thousands)

2009

2008

Net income

$ 316,354

$  242,329

Noncash charges (credits) to income

Depreciation and amortization

     68,156

      62,591

Deferred taxes

     15,394

      22,814

$ 399,904

$  327,734

Cash Provided (Used) by Operating Assets and Liabilities:

Receivables

  (288,174)

     (49,704)

Inventories

  (159,419)

   (145,554)

Other current assets  

      (1,470)

        3,832

Accounts payable, accrued liabilities

      73,684

      41,079

Total Cash Provided by Operations

   $ 24,525

$  177,387

Investment activities

Additions to plant and equipment

   (94,1760)

     (93,136)

Other investment activities

      14,408

     (34,771)

Net investment activities

  ($ 79,768)

($ 127,907)

Financing activities

Purchases of treasury stock

     (45,854)

     (39,267)

Dividends paid

     (49,290)

     (22,523)

Net changes in short-term borrowing

    125,248

      45,067

Additions to long-term borrowings

    135,249

        4,610

Repayments of long-term borrowings

   (250,564)

Net financing activities

$  165,353

($ 262,677)

Increase (decrease) in cash

$  110,110

($ 213,197)

Beginning cash balance

      78,114

    291,311

Ending cash balance

$  188,224

$    78,114




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