Cover -- Half Title -- Title Page -- Copyright Page -- Table of Contents -- Preface -- Acknowledgement -- 1 Cost accounting - fundamentals -- 1.1 Introduction to accounting -- 1.2 Cost accounting -- 1.3 Classification of cost -- 1.4 Cost accumulation -- 1.5 Cost sheet preparation -- 1.6 Cost sheet development -- 1.7 Methods of costing -- 1.8 Job Costing -- 1.9 Process costing -- 2 Overhead distribution and budgeting process -- 2.1 Overheads -- 2.2 Overhead classifications -- 2.3 Overhead apportionment and allocation -- 2.4 Overhead absorption -- 2.5 Over and under absorption -- 2.6 Overhead distribution methods -- 2.7 Cost, volume and profit analysis -- 2.8 Budgeting and Budgetary control -- 2.9 Functional budgets -- 2.10 Master Budget -- 3 Spinning process cost calculations -- 3.1 Introduction -- 3.2 Need for costing in spinning process -- 3.3 Classification of costs in spinning -- 3.4 Costing in a spinning mill -- 3.5 Labour cost estimation -- 3.6 Power cost estimation -- 3.7 Other costs -- 3.8 Overall yarn cost estimation -- 3.9 Cost control in spinning industry -- 4 Fabric cost calculations -- 4.1 Introduction -- 4.2 Woven fabric cost calculation -- 4.3 Warping process cost -- 4.4 Sizing department cost -- 4.5 Drawing in and denting cost -- 4.6 Weaving cost calculations -- 4.7 Knitted fabric cost calculation -- 4.8 Cost calculations in yarn dyeing -- 4.9 Cost calculation in fabric processing -- 4.10 Cost calculation in dyeing process -- 4.11 Finishing cost calculations -- 5 Costing in the apparel industry -- 5.1 Introduction -- 5.2 Cost calculation in apparel production departments -- 5.3 Cutting department costs calculation -- 5.4 Printing and embroidery cost calculation -- 5.5 Sewing department costs calculation -- 5.6 Trimming and checking department cost calculation -- 5.7 Packing department - cost calculations.