SN Program Code: Course Title L T P C CH Course Type*

BS205
41 Course Code: Apparel Costing and Documentation 2 0 0 2 2 Core
Year of 2021
publication
PREREQUISITE NA

CO-REQUISITE NA
ANTI-REQUISITE NA

a. Course Description

The course has been introduced in the program to acquaint students about the financial aspects of the fashion
industry. The process of gaining profit by controlling other variables in the manufacturing and marketing.

b. Course Objectives

To examine the basic pricing factors used in buying and merchandising decisions and present the mathematical
calculations needed to price in stock merchandise, logistics and documentation
c. Course Outcomes

CO1 Students will be able to understand the meaning and use of costing in fashion industry
CO2 Students will be able to apply the costing guidelines in different departments of Fashion industry
CO3 Student will be able to develop cost effective products
CO4 Understanding of Budgeting process
CO5 Apply the costing knowledge in industry

d. Syllabus

Unit-1 Unit I: Basic Terminology of costing Contact Hours:10

Direct material, Direct Labour, Factory Overheads
Cost volume profit Analysis
Breakeven Analysis
Determining Pricing of Apparel Products
Calculation of margins
Calculation of Freight Element
Cost plus pricing
Direct Cost Pricing
Currency Conversions
Types of costing: Marginal costing, absorption costing, standard costing, historical costing
UNIT-2 Unit II: Costing Methods Contact Hours:10
Calculation of Operational Cost of : Cutting Room Sewing Room & Finishing Room
a) Basis of manufacturing, time and management process.
b) Unit costing, job costing, contract costing, batch costing, service or operating costing, multiple
costing, product costing, job costing, process costing, inventory costing
fifo (first in first out) & lifo (last in first out)
Material control in cost accounting
Department involved in controlling labor cost

Classification of overhead costs

 Unit-3 Unit III: Costing Classification Contact Hours:10
Calculation of the Garment Cost
• Basic Men's Shirt
• Trouser
• Skirt
• T Shirt
Process costing
Motor transport costing
Integrated accounting system
Reconciliation of cost & financial accounts
Cost volume & Profit analysis
Standard costing

e. Textbooks Books
T1Costing for Fashion Industry- Michael Jaffery and Nathalie Evans

f. Reference Books
A-Z Glossary on Apparel Costing- Anjuli Gopalakrishna

g. Assessment Pattern - Internal and External

The performance of students is evaluated as follows:

Theory Practical
Internal Mid Term End Term Continuous Mid Term End Term
Components
Assessment Assessment Examination Assessment Assessment Examination

Marks 20 20 60 40 20 40
Total Marks 100 100
Weightage 75% 25%

Internal Evaluation Component

Final Weightage
S. Type of Weightage of Frequency of Remarks
in Internal
No. Assessment actual conduct Task
Assessment
As applicable to
10 marks of
1 Assignment One Per Unit 10 marks course types depicted
each assignment
above.

As applicable to
Time Bound
2 12 marks each 1 per unit 4 marks course types depicted
Surprise Test
above.

As applicable to
Mid Semester 20 marks for one
3 2 per semester 20 marks course types depicted
Test** MST
above.

Non-Graded Only self-study MNG

4 Presentation***
Engagement Task Courses

5 Homework NA One per lecture Non-Graded: As applicable to

 topic (of 2 course types depicted
Engagement Task
questions) above.

As applicable to
Non-Graded:
6 Discussion Forum NA One per Chapter course types depicted
Engagement Task
above.

Attendance and
7 Engagement Score NA NA 2 marks
on BB

h. CO-PO Mapping

Course PO PO PO PO PO PO PO PO PO PO1
PO10 PO11 PSO1 PSO2 PSO3
Outcome 1 2 3 4 5 6 7 8 9 2
CO1 1  1 2  3 1  1  1 2  1 
CO2  2  1  1  1 1 
CO3 3  2   1  1 2 
CO4 1 1 1
CO5 1 1 1