managment a/cting

1. ANALYSED B.SHEET
COAL INDIA LTD.
Management Accounting
Date: 08. 11. 2013
Presented To:
Mr. Deepak Khatri
Presented By:
Shashank Gupta
(BBA Hons.)

2. INTRODUCTION OF THE COMPANY
• Coal India is the largest Indian coal manufacturing company in terms of
sales.
• Coal India Limited (CIL) as an organized state owned coal mining corporate
came into being in November 1973 with the government taking over private
coal mines.
• Coal India is single largest coal production in the world.
• COAL INDIA LIMITED HEAD OFFICE
10 Netaji Subhas Road, Kolkata
West Bengal 700001, India
Tel: +91 - 33 - 22488099, 22435147
Fax: +91 - 33 - 22435316
Web: www.coalindia.in, www.coalindia.co.in

3. COMPANY’S INRODUCTION CONTINUE….
• Vision:
To emerge from the position of domestic leader to
leading global player in the energy sector by adopting
best practices from mine to market with due care to
environmental and social sustenance.
• Mission:
Produce the planned quantity of coal efficiently and
economically with due regard to safety, conservation &
quality.

4. Coal Mines

5. COMPANIES DETAIL
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Industry group : Coal Mines
Entity type : Public Ltd.
Main product : Coal
Ownership group : Coal India Ltd.
Nature of Business: Coal Mining.
Product Profile: Different Types of Coal.
Employee: 3,83,347
Mines: 471

6. DIRECTORS
OWNERSHIP
DESIGNATION
Shri N C Jha
Shri R Mohan Das
Shri N C Jha
Shri A K Shinha
Chairperson
Personnel & Industrial Relation
Technical
Finance
Ms. Zohra Chatterji
GOVERNMENT NOMINEE
DIRECTORS
Additional Secretary,
MOC, New Delhi
Smt. Anjali Anand Srivastava
CA. Mitra Kundu & Basu
Joint Secretary &
Financial Advisor, GOI
Ministry of Coal, New Delhi
Auditor.

7. TOOLS FOR FINANCIAL STATEMENT ANALYSIS
• VERTICAL STATEMENT ANALYSIS
Comparative financial statement :
• RATIO ANALYSIS
This statement analyzed total increased and decreased in Assets and Liability in the
respective year and n the profit and loss statement.
Here, the coal India is in coal mines industry.
Common size statement :
This statement taking 100 base in profit and loss statement on net sales and in
balance sheet taking 100 base as total assets and total liability.

8. WHAT IS VERTICAL ANALYSIS
• Vertical analysis is the procedure of preparing
and presenting common size statements.
• Vertical analysis is the proportional analysis of a
financial statement, where each line item on a
financial statement is listed as a percentage of
another item.
• Typically, this means that every line item on an
income statement is stated as a percentage of gross
sales, while every line item on a balance sheet is
stated as a percentage of total assets.

14. RATIO ANALYSIS
• Single most important technique of financial analysis in
which quantities are converted into ratios for meaningful
comparisons, with past ratios and ratios of other firms in
the same or different industries.
• Ratio analysis determines trends and exposes strengths
or weaknesses of a firm.

15. Bibliography
The sources of analysis are
Annual report (2012-2013
www.google.co.in
www.moneycontrol.com
And Faculty help.