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ROYAL CLASSIC GROUP is based in Tirupur, India. The group is privately

owned by three brothers. It was established in the year 1991, Mr. R. Gopalakrishnan,
Chairman, Mr. R. Shanmugam, Managing Director, Mr. R. Sivaram,Executive Director.
Mr. R. Shanmugam is in-charge for Order Getting and Mr. R. Sivaram is in-charge for
shipment .

The Classic group has been exporting its knitwear products to the European Union
and the US. The group consists of Royal Classic Mills (P) Ltd, Classic Knits, Classic
clothing Company and Classic Knit Processor, Urban Retail Division , Royal Classic
Fabrics , Classic Apparels Division , Classic Fashions Division .

The company has own ginning, spinning and knitting/weaving to dyeing, finishing
and garmenting infrastructure. CLASSIC KNIT PROCESSOR manufactures “T-shirts for
men, Children wear, baby wear” etc. The types of fabrics that are used to produce
garments are mainly single jersey and interlock and fleece.



Industrial training bridges the gap between theoretical and practical

knowledge. A person having enormous theoretical knowledge but less or no
practical knowledge can not survive in this competitive business world.

The present education system in India gives equal importance to both

theoretical as well as practical knowledge by permitting “INDUSTRIAL

My training at CLASSIC KNIT PROCESSORS gave me an exposure to the

realities of the competitive business world.


 To gain practical knowledge about the working of the company.

 To study about the various departments functioning in a company and its
management structure.
 To know about the various procedures followed by the company.


• To Analysis the SWOT Analysis of Classic knit processors.

• To understand the Company relationship with the Buyer.
• To Test the quantity and quality of the products.


• There are so many manufacturing units in the company but I could learn only one
• Due to the time constraints my study was limited up to the objectives.



ROYAL CLASSIC GROUP is based in Tirupur, India. The group is privately

owned by three brothers.

Mr. R. Gopalakrishnan, Chairman

Mr. R. Shanmugam, Managing Director
Mr. R. Sivaram, Executive Director

Mr. R. Gopalakrishnan is Chairman and the First Generation Entrepreneur, Mr. R.

Shanmugam is in-Charge of export marketing, innovation of new projects and Mr. R.
Sivaram In-Charge of all domestic activities & IT System Administration.The ROYAL
CLASSIC GROUPS, a 400 crore company, 100% Vertically integerated textile major has
been at the forefront of quality and innovation since its inception four decades ago. It has
its customers across the world with a current supply of a quarter of a million pieces per

RCG is one of the few completely backward integrated entities in the garment industry
with its own cotton cultivation to ginning, spinning and knitting/weaving to dyeing,
finishing and garmenting infrastructure. This infrastructure aids RCG in maintaining
quality control process and self – reliance within the vertical providing them with ample
scope for further expansions.

The Classic group has been exporting its knitwear products to the European Union
and the US. The group consists of Royal Classic Mills (P) Ltd, Classic Knits, Classic
Clothing Company and Classic Knit Processor, Urban Retail Division , Royal Classic
Fabrics , Classic Apparels Division , Classic Fashions Division .

31,Puliyamara Thottam,
Behind Diamond Theatre,
Managalam Road,
Tirupur-641 604.

CLASSIC KNIT PROCESSOR was established in the year 1991, the

manufacturing items of this company are “T-shirts for men, Children wear, baby wear”
etc. The types of fabrics that are used to produce garments are mainly single jersey and
interlock and fleece.
The concern is equipped with latest machineries, which has the
capacity of producing 15000 pieces per day. The company has a production unit
consisting of 125 over lock machines, 50 flat lock machines and 50 singer machines. The
working hours for labour are about 8 hours. They are working on shift basis. In Classic
Knit Processor around 300 employees and 50 staffs are working. The company’s bank is
SBI and karur vysya overseas Bank etc. In Classic Knit Processor has a production
capacity of 15000Pcs per day.


• Modern sewing plant with over 250 sewers.

• 3 computerized multi-head embroidery machines
• 3 mechanizes screen printing machines
• Circular knitting division to knit single jersey, rib interlock, French terry and
various others
• Company is in the process of setting up modern dying and rotary printing to
achieve total vertical manufacturing facility.


• Own laboratory for ensuring quality of fabric

• Quality officers& inspectors are engaged to ensure quality at each stage to
prevent defects.
• The company is in the process of establishing ISO 9000 system for assuring


• United States
• Canada
• France
• Italy
• UK


• Baby Vision-USA
• Garan- USA
• Group Andere-France
• S.Oliver-Germany

Organizational structure
(Chart no 1)

















Pattern making

The patterns are made by the pattern master. Based on the measurements given by
the buyer, the patterns are made for the medium size at the initial stage.


From the medium sized pattern grading is done for different sizes required by the
buyer. This is done by drafting method. By marking the cardinal points, the pattern
master increase or decrease the pattern according to the size. The patterns are bundled
together and hanged on the hanger for the latter use.


Sample garments are made in sampling unit supervised by the pattern master and
sampling in charge. Sampling plays a vital role since the buyer confirms the order by
seeing the samples and confirms the order. It is the model or trial garment shown to the
trade. Sample can be defined as ‘a representative of the company and its functions’.
Hence it is always separated from the production unit to enhance good finishing in the
sample garments.


Fit sample

Samples developed for a particular customer/buyer on his sample order sheet to
check merely the fit of the garment are called fit samples. The sample is made with the
required measurement of the buyer and with the available or related fabric in the store of
the company.

Size-set sample

In the size-set the garment are stitched in each size. In this sample the
measurement, color, combination, style, quality and finishing should be perfect as
specified in the order sheet. The size-set samples will be stitches only after the
confirmation of the order. It is done before bulk production.

Pre-production sample

The first sample that is produced on the production line is sent to the buyer for

Production sample

The garment produced after nearly50% of the production is over. This is required
by the buyer to check whether the qualities in the garments are maintained throughout.

Shipment sample

This shipment sample is to be taken form the actual production as soon as the
order is totally completed and packed. The shipment sample must reach the buyer, before
the goods are dispatched, to effect the dispatch approval.


Grey fabric inspection

The fabric rolls are weighted and checked whether the ordered weight is received
or not. After weighing the fabric rolls the grey fabric is taken for inspection.

The grey fabric from the knitted unit is inspected and it is sent for dying process.
The inspection machine is a slanting table with tube lights underneath a glass top. The
fabric roll is mounted behind the table and is moved over the table and is rolled onto a
roller in the front. Then the machine is switched on and the speed at which the roll
moves is to be adjusted. The fabric is checked by the operator.

Defects commonly found are needle drop, holes, oil stains etc… for 10kg of fabric
roll a maximum of 5 defects is accepted.

Dyed fabric inspection

After grey fabric inspection the fabric roll is sent for dyeing. After dyeing the
fabric roll is inspected again for dyeing defects.

The fabric roll is spread on a table and is rolled at the other end. Defects may be
dye patches, mismatch shade, bulge dye on the fabric, holes, GSM+/- 5 etc...
If the defects are more in number, the fabric roll is rejected all together.

The GSM is estimated using GSM tester. The tester is pressed on the fabric and
rotated in clockwise direction. The tester cuts the fabric in the round shape. And it is used
to measure the GSM.


A Stores is a place where all the raw material are stored including the fabric,
trims, accessories, sewing threads, buttons, zips etc….

The number of pieces of accessories needed for an order is calculated by the
production manager or by the merchandiser. The accessories are always bought in excess

The accessories are first counted for the correct number and it is inspected. The
details about the inspection of accessories or trims are recorded in the inspection records.
Before giving for production each and every piece is counted and inspected by the store
in-charge. The operator whoever receives the trims or accessories should sign the record
before getting the pieces from the store in-charge. Both the store in-charge and the
operator counts and checks the pieces for any damage and then only the pieces are taken
for the production.

The labels taken for an order must be approved by the merchandisers for production.


• Buttons - Button world, Tirupur

• sewing thread - Balaji traders, Tirupur
• labels - Satyam label, Tirupur


• To ensure quality of purchase materials

• To make entries of the accepted and rejected items
• Identification of material
• Receipt of incoming goods
• Inspection of all receipts
• Insurance claims
• Storage accounting
• Material handling
• Packing and dispatching
• Maintenance of stock records
• Inventory control
• Disposal of scraps


The word Merchandising has been generated from merchant or shopkeeper. It
refers to the methods, practices and operations conducted to promote and sustain certain
categories of commercial activity.

• Communicating with the buyer and buying office through correspondence.

• Studying and filling orders.
• Clarifying doubts of orders with the person concerned.
• Develop pro-to-type samples for approval from the buyer.
• Receiving and answering /conveying messages to customer/manufacturers.
• Production planning and execution.
• Quality control.
• Costing.
• Creating and maintaining efficient charts and immediately reporting procedures
• Giving approvals on pre-production samples (size-sets),
• Taking care of accessories.
• Inspecting the goods in the middle of production.
• Arranging for/ conducting final inspection. Packing/forwarding timely delivery.
• Passing dispatch/ delivery details to buyer.
• Development of new seasonal samples.

In the field of marketing and services merchandiser plays important role.

Requirements of a merchandiser

• Communication skill
• Planning capability
• Decision making power
• Knowledge about the field
• Co-ordination
• Monitoring ability

Functions of a merchandiser are as follows

Programming plays pivotal role in garment industry. Programming the orders is
important part before starting the sample production and bulk production.

Programming involves

• understanding the buyers requirement

• calculating the raw material required
• Calculating the process requirement like knitting dyeing etc…

All the components used in the garment should be according to the guidelines of
the buyer. Certain buyers require their parameters should be tested in the lab and
should get approved before bulk production.

Buyers requirement come in the form of order sheet. It contains

• Development sheet
• Trim standard sheet
• Label instructions
• Fabric information sheet
• Color standard sheet

• Tech pack

Development sheet:

It is a sheet which contains the pictures of all styles which belongs to a

particular group. This is the basic sheet which is followed by the merchandiser
while designing the basic pattern.

Trim standard sheet:

It contains the details about the buyers’ requirement specification about

buttons, draw cord, lace, strap, etc, its description &size, color specification for
those accessories and samples for it.

Label instructions:

It contains the instruction about the care label, patch label etc…

Fabric information sheet:

This sheet gives the information about the fabric to be used its description,
content, its weight and other related specifications.

Color standard sheet:

It contains the samples for color standards which are used to compare the
color of company’s fabric, its ground color, printing design color etc…

Tech pack:

For each and every style the tech pack is provided by the buyer which contains the
details about measurement for all sizes, placement details, notes etc…


S M L total
White 318 636 954 1908
Black 318 636 954 1908
Ivory 159 318 477 954
Total 795 1590 2385 4770


Calculating raw material requirement:

The calculation involves the fixation of knitting diameter and hence the actual

Calculation of individual process requirement:

• calculation of individual knit requirement

• calculation of dyeing requirements diameter wise
• Calculation of cutting wise, color wise’ if printing is required calculation of
quantity in kgs or number of pieces.

The calculation of raw material requirements and individual process requirements will
normally be done simultaneously.

Calculation of a piece weight:

The first step is to calculate the requirement of fabric for one piece and weight of it. For
this the area of fabric required to make a garment is calculated. And also yarn purchase
program, knitting program, dyeing program and cutting program are calculated.

The costing is calculated once the buyers’ specifications and requirements are fulfilled in
the sent samples. The costing is done from the yarn stage to the carton packing. Even a
small button should be included.

The costing is done mainly for

• fabric cost
• manufacturing cost
• accessories cost
• packing and forwarding cost

Apart from this rejection, commission to buying office, profit, freight charge, etc., are
also included. Then the Indian rupee value is converted to us dollars or EURO according
to the buyer.

The other functions of merchandiser are

Co-ordination with various departments

The merchandiser should co-ordinate and co-operate with various departments

like production, purchase, finance, personnel and quality departments to achieve good
quality in the products and for the continuous improvement of the concern.

Dealing with the buyer

Merchandiser in an export house deals with the buyer. He is the person who is
communicating with the buyer mostly. Merchandiser gets the reports from various
departments and he knows whether the production is as per the schedule or not.


Merchandiser does the planning based upon the production capacity and the sales
turnover. Here the merchandiser allots works to the departments, purchase necessary
items, purchase raw materials, allocate the machines, train the operators, decides the in-
house capacity and job work order. Based on the above factors planning is done and
action is required to achieve results as planned


Scheduling is that in which the work is allocated to the productions department

according to the plan and the order in hand. Different activities are scheduled out and the
responsibilities are given to the people concerned.


In controlling, the process of an order or the order being carried out is monitored
in each and every stage. By means of it one can know whether production is being
executed in time or lagging.


Merchandiser should correspond with the buyer in short form in order to save
time and money. Merchandiser has to maintain general inward and outward files for

In general, the merchandiser is the person who executes the order from purchasing
the raw material, production and dispatch of finished outputs including dealing with
buyer, hearing their complaints and rectifying it etc..



Knitted fabrics may be constructed with a single yarn that is formed by

interloping by the use of hooked needles. The loops may be either loosely or closely
constructed, according to the purpose of the fabric.
The quality of the needles will affect the quality of the knitted fabric. If the thickness
of the hook varies from one needle to the next, the stitches will vary in the width. Also,
if the needles vary in length, so will the loops, obviously, these variations will affect the
appearance texture and performance of the knitted fabric. On the machine, the individual
yarn is fed to one or more needles at the time.
The “PLAIN KNIT” is the basic form of knitting. It is also called “JERCY”.


Machine number makes

German tarots 6 Volta’s

Legim tarots 1 LMW

All machines are Lycra attached.


Imperfection sometimes occurs in the course of knitting fabrics. They may be

the result in malfunction or improper finishing. It could be caused by lack of uniformity
in yarn size, color or luster; too much tension of the yarns during knitting.
A straight horizontal streak, or stop mark, in the fabric would be due to the
difference in tension in the yarns caused by the machine being stopped and then restarted.

Vertical lines or needle lines may be due to a wale i.e. either looser or tighter
than the adjacent ones. This may be caused by needle movement due to a tight fit in it
dolt or a defective sinker. A dropped stitch is a not knitted stitch caused either by the
yarn carrier not having been set properly or the stitch having been knitted too loosely.
A large hole which may be referred to as a press off would be the result of a
broken yarn at a specific needle feed so that knitting could not occur.
An unwanted float would be caused by a miss stitch due to the failure of one or more
needles to have been raised to catch the yarn


Uniformly covering fabric with solid color, usually by immersing in a bath of dye,
it also includes treating of fabric to accept the dye, as well as after treatment to improve
the fastness of the color. The following are the important types of dying methods
Yarn dyeing-- after the fiber has been spun into yarn
Fabric dyeing- after the yarn has been constructed into fabric
In this concern dyeing is not done by their own factories it is given to the
outsiders as job work.


Compacting is the final process done on the dyed fabrics. It helps to control
shrinkage and increase the GSM. This is made outside on job work basis or by the dyer


Manual cutting is done and band knife cutting machine is used for cutting small
patterns. The cutting master along with helpers cut by hand shears. The patterns are laid
on a 3lay or 5 lay fabric and they cut the back pattern, fold the pattern inside and cut the
front pattern.

When the work is more, they bring workers from outside on a contract basis. If the
number of pieces to be cutted at a very short time means they give it outside for laser
cutting. Usually this does not happen. When the GSM increases the number of layer


The process to apply design /color/ dyes on a fixed pattern of the fabric is known as
“PRINTING”. Color is deposited in thick paste form and treated with chemicals to cause
it to migrate into or adhere to textile material.

Important printing types in use are


Table printing is done on wooden tables with above 100 ft to 500 ft long. The top of
the table is generally covered with 2 to 3 layers of blanket and finally with a water-proof
cover like rexin.


The fabric is held firm and flat on a flat bed by a tacky adhesive. The flat bed/conveyor
moves intermittently over the printing table, on screen width at a time. When the fabric
stops, the screens are lowered in to the printing table, printing paste is supplied to the
screens and forced through the patterned areas by a squeegee blade or roller. The screens

are lifted and the next cycle begins with the fabric moving forward one further screen
width. Up to 9 colors are possible in single setting. Then the printed fabric is cured.

There are other types of printing which are not commonly used

• Foam print – After the Print when it is under curing it raises like puffy
• Sugar print – It wil have the sugar small parts in the print
• Gel print – It has the gel Effect
• Transfer print – it is the sticker print done by fusing
• Foil print – Like transfer print it has shiny effect, glows in drak.


Due to the invention of computerized embroidery machines, it becomes easier for

the manufacturers to design various types at different styles. When the order is received
the buyer sends the artwork for the embroidery if embroidery is needed in a piece. With
the help of that artwork, the designer develops the embroidery design in the computer.
In the artwork itself the buyer specifies the quality or make of the thread to be used, color
of thread, height, width and placement of stitch.


Run stitch
Filling stitch
Zig zag stitch, etc…

Once the design is developed the design in the floppy is read by the machine and
gets it in to memory. The machines have very huge memory which can store up to 5 crore
stitches approximately. Normally 9 to 11 colors are done in computerized embroidery
machine. Automatic colors change mechanism enables continuous embroidery without

the necessity to manually change the color. The piece is fitted in to the frame. The frames
are used to keep the cloth fit during the stitching process. The different types of frames
• square frames
• cylindrical frames
• Tubular frames, etc…
Before fixing the frame in the machines, the foam paper is kept below it in order
to avoid damage to the needles and also to the machine. Two or three papers may be
kept. It depends on the type and number of stitches.

There are various types of foams such as

• ordinary foam
• washing foam
• ironing foam

Details of the computerized embroidery machines

BARUDAN MACHINES - 1 machines with 20 and 18 heads-Japanese technology

TAJIMA MACHINES -2 machines with 20 heads

The piece is fitted in to the frame. The frames are used to keep the cloth fit during
the stitching process. Before fixing the frame in the machines, the foam paper is kept
below it in order to avoid damage to the needles and also to the machine. Two or three
papers may be kept. It depends on the type and number of stitches.

In this concern the embroidery unit is also doing the embroidery on job work basis
for the outsiders. And also at the same time when there is a bulk orders during the same
time when they are able meet their embroidery commitments at the specified time they
give the embroidery work to the outside organizations on job work basis.

Their usual customers are
• Gates war
• B.tex
• Ganapathy tex
• Vinayaga exports

In embroidery unit the function of supervisor is more important and essential.

Functions of the supervisor

• To see and check the machines fault carefully

• To replace screws, needles etc at time
• Get ready for the next program in advance.

The following are the Ledgers maintained

• Inward outward ledger- own order

• Inward outward ledger-other party(job work basis)
• General ledger(details containing threads, foam, needles
• Employees salary ledger
• Attendance register


All the components parts of a single garment of same size are bundled together
in a single bundle and send for sewing.
Ticketing is done where the tickets contain the size and order number. The sizes
mentioned as S, M, L, XL, XXL, XS or using respective alphabets.


• 50 singer machines
• 125 over lock machines
• 50 flat lock machines and
• 5 kaja machine
• 2 button machine
• 2 stain remover
• 1 bar tag machine

Usage of various types of machines

Singer machine

It is a single thread machine used to stitch collar slit. Piping placket, Labels can also be
attached with the help of this machine. - For each singer machine has one operator and
one helper. The operator sews and the helper checks the stitched garments and passes it
to the next. The pieces are passed from one operator to the next by means of table.

Over lock machine

It is used to stitch 4 thread stitches and 5 thread stitches. Rib attachment, side attachments
are some of the type usage using this machine.

Fat lock machine

It contains two needle and contains 3 thread and 5 thread stitches. It is used for
folding, chain lock stitch.

The machines are checked everyday by the supervisors for the oil level, needle
breakage and proper functioning of the machine. The production manager views the
record every week and signs it.


The worker in this section checks for any protruding threads in the garments and
removes it manually with the help of trimming shears. If any stitching faults are found
labels were placed over them and then sent back again for correction. The checking
parameters are
• Knitting holes
• Fabric holes
• Shade variations
• Oil stains

It is the duty of the production in charge to identify the pieces which can be fully rectified
and which cannot be sent for export.


Stains may be formed on the garments during production which are removed using
a stain removing machine. The stains are removed using soap oil with the application if


Here the garments are ironed using a steam iron box. There is no necessity for full
time employee for this section... When the order is at finishing stage the employees are

Different labels like main label, care label, size label, and price labels are
attached to the garment. The main label contains the brand name and the care label
contains the different care instructions.


The garments are folded as per the requirement of the buyer using cardboard,
hanger or tissue paper and then packed in polythene bags. The number of pieces in each
packs also specified by the buyer. The garments are finally packed in carton boxes
according to the buyers specifications.

Basic operations
(Chart no 3.1)

Getting an order

Confirmation of the order

Approval of samples


Fabric sourcing

Bulk production




The marketing department plan and forecast the sales of the market. Mainly the
marketing concentrate through telephone, telex, e-mail and other communicating device.

The samples are send to the customers, after their approval the required quantity
are made and send to the customer. There is absence of agents. The marketing department
aim at giving direction and tasks to the marketing divisions and in disciplining various
future activities.

The marketing department performs marketing management function, sales

forecasting, sales promotion selling and orders form customers. This department performs
these function with the help of manager, assistant manager and staff.

Direct Marketing is done mostly. Because in Direct marketing the Manufacture

and Buyer has direct relationship. The company has doing both Domestic and
International marketing .While getting order from the foreign countries , when the order
is conformed the buyer has to pay the amount which is quoted in the Agreement.


• United States
• Canada
• France
• Italy
• UK


• Baby Vision-USA

• Garan- USA
• Group Andere-France
• S.Oliver-Germany


The sales manager is responsible for co coordinating and controlling all the
activities of the department with the help of competent executives.

A sales organization is like a power station sending out energy which is

devoted to the advertising and selling of particulars lines and there is tremendous
loss of energy between the power station and points where it reaches the consumers,
merchandising is as paining to offer the right products at the right time, in the right
quantities and at the right pries.


He is responsible to look after all aspects of physical distribution particularly

order processing packaging transport and warehousing. He has to formulate sale plans,
sales policies and sales programs including the sale budget every year.

The sales department is also called upon create and maintain growth and to the
enterprise in the management of charge in a dynamic and competitive market.

He is in charge of organization resources necessary to carry out the sales plans

and programs and executes these plants and programs. He is in _ Change of controlling,
selling operations and activities, evaluation the performance of sale fore and ensure the
achievement of sales target or goals, particularly the profit objection.


It must have sales budget for the entire organization sales cost analysis can help him
toe control selling cost analysis and expenses. Without sales budget and sales cost
analysis he cannot have profit planning. He has to select proper channels of distribution
and maintain good relation with distributors and dealers.

With the help of advertising and sales promotion staff, he much look after sales
promotion and advertising campaigns so that consumer demand. A sales department is
the department and leader of the sales force. Hence it is primarily responsible for
recruitment, selection, training, promotion, remuneration, supervision, motivation and
controls of sales man. He has to manager all problems relating to allocation of sales
territories and determination of sales quotes.

The administration of the sales department is primarily responsibility of the sale

manage. He has to develop the structure of the sales organization, establish, authority,
responsibility, relationships procedures hold sale meetings.

The sales department is responsible for providing and managing funds for marketing.
Funds are needed to finance advertising and sales promotion, accounts receivables and to
financial help to channel members.


The account department plays a vital role in the finance department. It maintains
all the books of accounts. For showing full particulars including retails and satiation for
fixed assets. As per 20g (1) of the companies act 1956 the company maintains accounting
records which includes all cash and bank transactions, bank journals, day book, general
ledger, resume income, expenditure, deports, sundry creditors, etc.,


The day-to-day transactions are entered in the various subsidiary books and cash
book journalized and posted in the ledger under respective accounts. At the end of the
financial year trial balance is drawn, profit & loss accounts and balance sheet is prepared.


The accounts are prepared under the historical costing method. The revenue
realized are expenses accounted on the accrual provisions which are committed during
the year is also included.


The invoice for garment sales are prepared and send to the accounts department.

When cash is received the respective accounts is credited in the cash receipt
voucher and telegraph. Licenses fees and taxes are some of the receipt. When payment
are made the respective accounts are debited in the cash payment voucher package.
Machine repairs, maintenance etc., are some of the payment. Daily cash voucher are
approved by the chief executive.


All transactions relating to cash receipt and cash payments are recorder in this book.
The entries are made from the bankers and day cash book after approved by chief


In the book, routine expenses and payments are recorded. The advance for
meeting the expenses are reimbursed on weekly basis, on every Monday or either fully


Maintaining a proper challan book for receipt and payment in proper except
cheque passed through SBI and karur vysya overseas Bank etc.


Purchase and sales and other income in foreign currency are recorded in
equivalent rupee values earned.

Assets in foreign currency at the balance sheet data are account for which reference
to the prevailing as the date of documents presented with the bank.


Bank voucher are prepared on a daily basis both receipt and payments take place. The
fund account etc., payment are represented by interest, rent, telecommunications charges


The company after preparing the above said books prepares the ledger a/c.
The ledger a/c is prepared at the end of every month. The ledger accounts are prepared by
posting entries from the subsidiary books.


Sales parties accounts maintained in the ledger since most of the business transaction
one through cash or in the basis of bank clearance, there are not too many debtors.


Any payment to be made by company is effected immediately; as bills are received

creditors are mainly those who supply raw materials to the store; when the bill; is
received, verified and the payment is made through the accounts department the
respective creditors accounts is credited with the account of the bill.


When the customer does not reply the amount for the loan borrowed Or if only half
the proceeds is paid, then the remaining which is not received even after maturity is
termed to be a bed dept to the company


After preparing ledger a/c the trial balance is prepared. The balances are
taken from the ledger accounts.


The preparation of this account is possible only after the preparation of the
trial balance. At the end of every year account are prepared to know whether the company
is making profit/loss. This account is prepared to know the profit/loss for the year.


The statement is prepared to know the accurate financial position of the

company. This statement sets out the asset & liabilities of the company. Normally final
accounts are prepared at the end of the financial year (i.e.) 31 st marc h of every year.
Balance sheet &profit &loss account are prepared & they are audited by auditors.
Auditing is done every year.


HR department is said to a list function because all the function co _
operative in the process of earning profits for the organization. All activities are carried
out by the persons and HR management department controls the functions of these
persons. It plans, organizes and changeless their efforts of the common goal of the
organization. The HR manager motivates them, creates and atmosphere of sound human
relations, industrial peace and son on.

Thus HR department can rightly be said to be a line department. As activity or

function the HR functions is a line responsibility because each manager whether a
production manager or a marketing manager ahs to deals with persons.


HR function is also a staff function. In business organization, the main function of

a HR manager is to advise the board of directors of general manager is a personnel
matters. He helps information of sound personnel policies and marketing good industrial
relations between the management and the workers. He assists and serves the workers and
other departments too.

He provides efficient workers to different department thru proper recruitment and

training etc., he keeps necessary personal records makes job evaluation, makes
performance appraisal and chalks out the program of executive development, workers
training etc., he acts as mediator between the management and workers union in cash of
industrial dispute.


In every organization, the personnel department is considered to be sensitive
department as it deals employees and public relations. As the employees number is more
than 75, this department have the details of all employees, their natural such as skilled or
unskilled labor.

The salaries are given at the 7 of every month and wages are given at every week
of the month. The HR officer of this section has a close relation with the employees. the
employees are given festival holidays and persons who have completed 5 years are
provided gratuity, allowances, etc.,

The terms and conditions are instruction to new employee. The management
is very strict in enforcing rules regarding absentees and late coming. If the employee
has got some job call to be done for the company. Then the employee is given
permission to produced on duly. He has get permission from his superiors and
get the approval of HR manager.


The employee should inform in advance about the leave taken, the level
card should be filled and should be signed by superior with the approval of
the personal manager. All the approved leave card with employee card number
of days leave taken is computed.


Due to some official purpose if he employee is unable to be present .Then on duty

permission card is given. This would ensure that of any wages amount, for late coming
is made duly.


• It is situated nearer to India’s textile hub Tirupur, as such it enjoys all credits
available to garment industry.
• Efficient and experienced top management.
• The concern has its own knitting, embroidery, printing and other processing units,
makes them to meet the commitments immediately.


• Lack of own dying unit and well equipped laboratory.

• Job work in dying is time consuming process.


• Due to the removal of quota system from January 1, of 2005, Indian textile
industry is now having an opportunity to realize its full potential.
• The concern is presently in talk with buyers of US and France in order to expand
its operation.


• Poor infrastructural facilities when compared to other developed countries.

• The climate changes result in irregular supply of cotton. As a result the cotton
prices fluctuate throughout the year.
• Demand for workers in the industry.



• The theoretical knowledge has wide difference from the practical knowledge.

• Hard work and sincere work make employees more successful.

• Proper and timely communication plays pivotal role.

• The buying agents and the buying office plays pivotal role in garments export

• The company’s production capacity is increasing year after year.


• The company should go for direct export instead of depending on the buying

• The company should implement quality concepts on production process to

improve the quality standards.

• The company should advise the employees to wear facemasks to prevent dust.


Textile Industry is satisfying the basic needs of people and maintaining
sustained growth for improving quality of life. It has a unique position as a self-
reliant industry, from the production of raw materials to the delivery of finished
products, with substantial value-addition at each stage of processing; it is a major
contribution to the country's economy.

Garment export from India can be a larger bonanza than the software
industry. Software exports have helped to create an image of India as a technology
oriented country. Similarly, the garment industry can create an image of India as
fashion-oriented destination, which India truly is- with all colorful dreams.

In the project period of two month I involved my self in various functions

of different departments and gain practical exposure. It gives me an
opportunity to work with peoples at various levels and to experience the real
working environment.