INTRODUCTION

 CASH FLOW STATEMENT is a statement which shows

Inflows n Outflows of cash and its equivalent.

Major objectives are:

To throw light on cash flow
To disclose change in cash position
To determine cash requirement
For efficient cash management
To judge liquidity position
To help in short term planning
To analyze financial position
To help in dividend decision
 SIGNIFICANCE
 Useful in the evaluation of cash position of the firm.
 Significance for capital
budgeting decisions.
 Explains the causes for poor
cash position.
 Firm can plan to arrange for
future requirements of cash.
 More suitable for making
comparisons than fund flow statement.

 Helps in taking decisions regarding payment of dividend.

CLASSIFICATION
OPERATING ACTIVITIES
INVESTING ACTIVITIES
FINANCING ACTIVITIES
CENTRAL COALFIELDS LIMITED
A MINIRATNA COMPANY
 Central Coalfields Limited (CCL) is a subsidiary of Coal
India Limited (CIL) an undertaking of the government
of India.

 CCL manages the nationalized coal mines of the Coal

Mines Authority, Central division.
 CCL
BALANCE SHEET &
CASH FLOW STATEMENT
FOR THE FINANCIAL YEAR
2018-2019
BALANCE SHEET AS AT 31st MARCH 2019
CASH FLOW STATEMENT FOR THE YEAR ENDED
31st MARCH , 2019 (INDIRECT METHOD)
FINANCIAL YEAR
2017-2018
BALANCE SHEET AS AT 31st MARCH 2018
CASH FLOW STATEMENT FOR THE YEAR
ENDED 31st MARCH, 2018 (INDIRECT METHOD)
FINANCIAL YEAR
2016-2017
BALANCE SHEET AS AT 31st MARCH 2017
CASH FLOW FOR THE YEAR ENDED
31st MARCH , 2017 (INDIRECT METHOD)
FINANCIAL YEAR
2015-2016
FINANCIAL YEAR
2014-2015
CONCLUSION
REFERENCES:

 http://www.centralcoalfields.in/prfnc/pdf/final_annual_r
eport_2018_19.pdf

 http://www.centralcoalfields.in/prfnc/pdf/18_08_2018_c
cl_anl_rprt_1718.pdf

 http://www.centralcoalfields.in/prfnc/pdf/08_09_2017_c
cl_anl_rprt_1617.pdf

 http://www.centralcoalfields.in/prfnc/pdf/ccl_anl_rprt_1
516.pdf

 http://www.centralcoalfields.in/prfnc/pdf/12_08_2015_c
cl_ar_14_15_final.pdf