36461: Textile and Garment Costing Textile Marketing 6th Sem Syllabus for Diploma TNDTE M Scheme

Textile and Garment Costing detail TNDTE Diploma syllabus for Textile Marketing And Management (TMM), M scheme is extracted from TNDTE official website and presented for diploma students. The course code (36461), and for exam duration, Teaching Hr/week, Practical Hr/week, Total Marks, internal marks, theory marks, duration and credits do visit complete sem subjects post given below. The syllabus PDFs can be downloaded from official website.

For all other textile marketing 6th sem syllabus for diploma m scheme tndte you can visit Textile Marketing 6th Sem Syllabus for Diploma M Scheme TNDTE Subjects. The detail syllabus for textile and garment costing is as follows.

Rationale:

To understand the accounting procedure to be followed during purchase and maitanence of raw material and the costing methods in textile industry to the level of the diploma students..

Objectives:

Unit -I

1. To know the meaning and objectives of costing
2. To understand the calculations of costing for textiles

Unit -II

1. To study the procedure for material purchase
2. To study the methods of pricing of material issues

Unit -III

1. To study the different types of wage calculations
2. To understand the importance of remuneration and incentives

Unit -IV

1. To know the meaning and importance of marginal costing
2. To understand the concept of break even analysis

Unit -V

1. To study the meaning and importance of overheads
2. To know the types of distribution of overheads

Detailed Content:

Unit I

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Unit II

Material Purchase, Control And Issues

Functions of purchasing department – Procedures for purchase – EOQ – ABC Analysis – VED Analysis – FNSD Analysis – First In First Out method (FIFO) – Last In First Out method (LIFO) – Highest In First Out method (HIFO) – Simple average method -Weighted average method, simple calculations with respect to material issues.

Unit III

Labour Cost:

Components of labour cost – Labour Turn Over (LTO) -Normal and abnormal idle time – Overtime wages -Remuneration and incentives – Time wage system – Piece rate system – Premium and Bonus plans – Halsey premium plan – Rowan premium plan – simple calculations with respect to labour cost.

Unit IV

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Unit V

Overheads

Definition and classification of overheads – Importance of overhead cost – factory overheads – administration overheads – selling and distribution overheads – Allocation and Apportionment of overheads – primary distribution of overheads – secondary distribution of overheads – Working of Simple problems with respect to textile Industry.

Text Books:

1. S.P.Jain & K.L.Narang Cost Accountancy Kalyani Pub., New Delhi 17 2002
2. T.S.Reddy & Y.Hari Prasad Reddy Cost Accounting Margham Publications 15 2015

Reference Books:

For complete syllabus and results, class timetable and more pls download iStudy Syllabus App. It’s a lightweight, easy to use, no images, no pdfs platform to make students life easier.

For detail syllabus of all other subjects of BE Textile Marketing, M scheme do visit Textile Marketing 6th Sem syllabus for M scheme.

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