ORDERS INVOLVING SALESMEN SAMPLING

RECEIPT OF STYLE SHEET

MAKING A COST SHEET

PRICE QUOTED (FOB)

ORDER CONFIRMED FOR

SALESMEN SAMPLES

RECEIPT OF PROTO ORDER GREIGE ORDER

COLOUR SAMPLE FABRIC FOR S/S ACCESSORIES
STANDARD MADE FOR S/S
S

SUBMN. OF PROTO SUBMIT LOTS /

LAB DIPS SAMPLE KNITDOWNS FOR SUBMIT
SUBMN. S/S APPVL. BASED ACCESSORIES
ON APPVD. LAB FOR APPVL.
DIPS
APPVL. OF
LAB DIPS PROTO PROTO
SAMPLE SAMPLE ACCESSORIES
REJECTED APPVL. APPVD. FOR
REDO SUBMIT S/S
REJECTED APPVD.
LOTS LOTS /
REDO PROTO
KNITDNS. ACCESSORIES
SAMPLE TILL
FOR I/H FOR S/S
APPVD.
DYEING
FOR S/S
GET SALES
MEN
SAMPLES
MADE
DYED
FABRIC
I/H FOR
S/S
 DESPATCH
SALESMEN
SAMPLES

PRODUCTION ORDER
CONFIRMED AND P.O.
RECEIVED

MAKE MAKE REVISED ORDER GREIGE ORDER

TAP , BOM, PROTO BASED ON THE FABRIC FOR ACCESSORIES
SUMMARY SHEET , COMMENTS OF S/S PRODN. FOR PRODN.
ACCESSORY CARD

SUBMIT SUBMIT LOTS/

REVISED KNITDN. FOR SUBMIT
DISTRIBUTE THE PROTO APPVL. BASED ACCESSORIES
ABOVE TO ON APPVD. LAB FOR PRODN.
RELEVANT DEPTTS. DIPS OR BASED ON S/S
COMMENTS ON COMMENTS
S/S
REVISED REVISED
PROTO PROTO ACCESSORIES
REJECTED APPVD. APPVD.
REDO SUBMIT
PP SAMPLE REJECTED APPVD.
REDO SUBMN. LOTS / BULK LOTS/
TILL ACC.
KNITDNS KNITDN. FOR
PROTO IS I/H
DYEING
APPVD.
PP SAMPLE
APPVL. AND
RECEIPT OF DYED
GRADED FABRIC I/H
SPECS

SEND FABRIC
SUBMISSION FOR TESTING
OF GARMENTS
FOR TESTING

SUBMIT
FABRIC TEST
SUBMN. OF REPORT /GET
GARMENT FABRIC
TEST REPORT INSPECTION
DONE
 APPVL. OF
GARMENT FABRIC TEST
TEST REPORT REPORT APPVL/
FABRIC
INSPECTION
SUBMN. OF SIZE APPVD.
SETS FOR APPVL.

APPVL.OF SIZE SETS

CUTTING

INLINE

SUBMN. OF
TOPs /
SHIPMENT
SAMPLES

MIDLINE

FINAL
INSPECTION

DESPATCH
3:2 FLOWCHART SHOWING THE PROCESS FOR ORDERING FABRICS FOR PIECE DYED GOODS :

RECEIPT OF BILL
OF MATERIALS

CALCULATION OF
GREIGE YARN REQUIRED
BASED ON THE AVG.
CALCULATED

BOOK GREIGE YARN IN

THE REQUIRED COUNT
BY MAKING A P.O.

RECEIPT OF GREIGE YARN

PLACEMENT OF A KNITTING
ORDER BY A P.O.

RECEIPT OF KNITTED
FABRIC

SEND GREIGE FABRIC

FOR DYEING
ACCORDING TO THE
APPVD. LAB DIP
COLOURS

LOTS OF FABRIC MADE

ACCORDING TO THE
COLOUR AND THE
QUANTITY OF FABRIC
TO BE DYED
 GREIGE FABRIC TURNED
INSIDE OUT IN CASE OF
S/J FABRICS

GREIGE FABRIC PUT IN

SOFT FLOW DYEING
MACHINE

SCOURING THE
FABRIC TO REMOVE
IMPURITIES

BLEACHING AGENTS DYE LIQUOR PUT IN

PUT IN THE DYE BATH THE DYE BATH FOR
FOR WHITE FABRICS COLOURED FABRICS

DYEING
BLEACHING

DYED / BLEACHED FABRIC PUT IN BALLOON HYRDO

THE HYDRO EXTRACTOR FOR EXTRACTOR
WRINGING OUT EXCESS WATER
FROM THE FABRIC ORDINARY HYDRO
DRYING THE DYED / BLEACHED RELAXED DRYER
EXTRACTOR
FABRIC
PORT DRYER

CALENDERING OF DRIED FABRIC TO

GIVE THE FABRIC A SMOOTH FINISH
AND ALSO FOR COMPACTING THE
FABRIC
 PROCESSED FABRIC READY

PROCESSED FABRIC DELIVERED ON THE SAME

P.O. ON WHICH THE GREIGE FABRIC WAS SENT
FOR DYEING

3:3 FLOW CHART SHOWING THE PROCESS OF ORDERING FABRIC FOR YARN DYED GOODS :

RECEIPT OF BILL OF
MATERIALS

CALCULATION OF GREIGE
YARN REQUIRED BASED ON
THE AVERAGE CALCULATED

BOOK GREIGE YARN IN THE

REQUIRED COUNT BY
MAKING A P.O.

GREIGE YARN I/H

GREIGE YARN SENT FOR

DYEING ACCORDING TO
APPVD. YARN DIPS

CHEESE WINDING DONE OF THE

GREIGE YARN (PREPARATION FOR
DYEING)

LOTS OF YARN MADE ACCORDING TO THE

COLOUR AND QUANTITY OF YARN TO BE DYED

DYE LIQUOR ADDED

TO DYE BATH FOR
YARN DYEING
 DYED YARN

DYED YARN SENT FOR DRYING

DRIED YARN SENT FOR

REWINDING ON CONES

DYED YARN I/H

SEND DYED YARN FOR

KNITTING BY MAKING A P.O.

KNITTED YARN DYED FABRIC

WASHING OF FABRIC TO REDUCE SHRINKAGE

PROCESSED FABRIC READY

PROCESSED FABRIC I/H

4:6 FLOWCHART SHOWING THE PROCESS OF FABRIC INSPECTION OF PIECE DYED GOODS
IN STORES :

RECEIPT OF GREIGE YARN

FROM THE YARN SUPPLIER

PHYSICAL VERIFICATION DONE OF

THE QUANTITY OF YARN SUPPLIED .
THIS SHOULD BE AS PER THE P.O.
 VERIFICATION OF WHETHER
THE YARN IS OF CORRECT
COUNT AND CONSTRUCTION

YARN SENT FOR KNITTING

AS PER THE KNITTING
ORDER IN WHICH THE
TUBE WIDTH , GSM AND
SHRINKAGE ARE
CLEARLY SPECIFIED

RECEIPT OF GREIGE FABRIC

VERIFICATION WHETHER THE QUANTITY

OF THE KNITTED FABRIC IS AS PER THE
KNITTING ORDER

GREIGE FABRIC TESTED FOR GREIGE GSM , TUBE

WIDTH AND ANY KNITTING DEFECT. INVOLVES A
SAMPLE INSPECTION OF SOME ROLLS FROM A LOT OF
FABRIC

IF DEFECTS FOUND ARE IF THE GREIGE FABRIC

LARGE THEN FABRIC IS CLEARED FROM
REJECTED AND A DEBIT INSPECTION , SENT FOR
NOTE RAISED IN THE DYEING AS PER THE
NAME OF THE SUPPLIER P.O.

RECEIPT OF DYED FABRIC

RECONCILIATION OF THE
QUANTITY OF FABRIC SENT FOR
DYEING AND THAT RECEIVED
FROM DYEING
 A FOUR POINT AQL SYSTEM BASED
ON 100% INSPECTION DONE ON THE
PROCESSED FABRIC ALONG WITH
INHOUSE TESTING FOR GSM,
SHRINKAGE AND TUBE WIDTH

IF NUMBER OF ACTUAL IF NUMBER OF ACTUAL

POINTS IS MORE THAN POITS IS LESS THAN THE
THE ALLOWBLE POINTS ALLOWABLE POINTS THEN
THEN THE FABRIC IS THE FABRIC LOT IS
SENT FOR ACCEPTED
REPROCESSING OR IS
REJECTED AS THE CASE
MAY BE

FABRIC SENT FOR

FABRIC TESTING

DEBIT NOTE FABRIC INSPECTED

RAISED FOR AFTER
REJECTED REPROCESSING
FABRIC
REJECTION APPROVAL OF
OF FABRIC FABRIC TEST
TEST REPORT REPORT
IF IT FAILS INSPECTION IF IT PASSES INSPECTION
FABRIC REJECTED AND THEN FABRIC LOT
DEBIT NOTE RAISED ACCEPTED

RESUBMIT FABRIC ISSUED

FABRIC FOR FOR CUTTING AS
TESTING PER THE P.O.

GARMENTS SENT
IF FABRIC TEST REPORT
FOR TESTING
APPVD. FABRIC
ACCEPTED OTHERWISE
REJECTED

GARMENT GARMENT
TEST REPORT TEST REPORT
REJECTED APPROVED
 RESUBMIT GARMENTS
FOR TESTING . IF START OF
REJECTED RESUBMIT TILL PRODUCTION
SUCH TIME AN APPROVAL
IS OBTAINED

4:8:2 FLOWCHART SHOWING THE PROCESS FOR SOURCING ACCESSORIES :

RECEIPT OF ACCESSORY CARD

ACCESSORIES TO BE ACCESSORIES TO BE
SOURCED LOCALLY IMPORTED

SAMPLES OF VARIOUS TYPES MERCHANDISER

OF ACCESSORIES SOURCED BY PLACES AN ORDER
THE ACCESSORIES STORES WITH THE APPROVED
PERSON AS PER THE DETAILS SUPPLIER
GIVEN IN TH A.C.

RECEIPT OF INVOICE
ACCESSORIES GIVEN TO THE FROM THE SUPPLIER FOR
MERCHANDISER FOR PAYMENT OF THE GOODS
OBTAINING APPROVAL FROM BEFORE DELIVERY
THE BUYING HOUSE
PAYMENT MADE
AGAINST THE INVOICE
ACCESSORIES SENT TO THE
MERCHANDISER AT THE
BUYING HOUSE FOR ACCESSORIES
APPROA=VAL DESPATCHED BY THE
SUPPLIER

IF ACCESSORIES ACCESSORIES ACCESSORIES INHOUSE

REJECTED , APPROVED
RESUBMIT TILL
APPROVED
 SENT BY THE
MERCHANDISER GIVES THE APPROVED MERCHANDISER TO
SWATCH CARD ON WHICH THE THE BUYING HOUSE
ACCESSORY IS ATTACHED TO THE ACC. FOR REFERENCE
STORES PERSON

ACCESSORIES I/H

ALL ACCESSORIES PUT ON THE GARMENT TEST SAMPLE

AND SENT FOR GARMENT TESTING

IF GARMENT TEST REPORT IS CLEAR FOR ACCESSORIES USED ON

THE GARMENT THEN ACCESSORIES CAN BE ISSUED FOR PRODN

5:4 FLOWCHART SHOWING THE PROCESS OF GARMENT PRODUCTION :

RFC FABRIC I/H ACCESSORIES I/H PP SAMPLE APPVL.

GARMENT TEST APPROVAL
FABRIC TEST APPROVAL IN PLACE

FABRIC ISSUED
FROM STORES
TO CUTTING
DEPTT.

SPREADING CHECKING OF
SPREADING
 MARKING CHECKING OF
MARKING

CHECKING OF
CUTTING AS PER THE
CUTTING
CUTTING ORDER

BUNDLING BUNDLING INSPECTION

BUNDLES SENT TO
PRODUCTION DEPTT.

INLINE INSPECTIONS
SEWING

THREAD CUTTING

END OF LINE INSPECTION

REJECTED GARMENTS GARMENTS

GARMENTS APPROVED FROM FOR
CHECKING ALTERATION

GARMENTS SENT
FOR FINISHING

FINISHED GARMENTS

GARMENTS TAGGED
AND POLYBAGGED
 GARMENTS PACKED
IN CARTONS

FINAL INSPECTION

FINAL INSPECTION APPROVED

SHIPMENT DESPATCHED

To get a better insight into the whole process a flow chart has been made.

ORDER CONFIRMED

BUYER'S BANK OPENS AN

IRREVOCABLE LC IN THE NAME
OF THE BENEFICIARY (EITHER
VENDOR'S BANK OR VENDOR )

LC IS OPENED IN INDIA THROUGH THE

FOREIGN BRANCH OF AN ADVISING
BANK WITH WHICH THE BUYER'S
BANK HAS A RELATIONSHIP. IT MAY BE
A BRANCH OF THE BUYER'S BANK OR
ANY OTHER BANK IN INDIA

LC IS AUTHENTICATED BY THE
ADVISING BANK WITH THE
COOPERATION OF THE BUYER'S
BANK

LC VERIFIED BY THE VENDOR FOR

VARIOUS TERMS AND CONDITONS,
VALUE , PRICE ETC.
 SHIPMENT DESPATCHED

ALL THE DOCUMENTS REQUIRED AS PER

THE TERMS AND CONDITIONS OF THE LC
ALONG WITH THE ORIGINAL COPY OF THE
LC SUBMITTED TO THE ADVISING BANK

ON RECEIPT AND VERIFICA\TION OF THE

DOCUMENTS AS PER THE LC THE
ADVISING BANK DISCOUNTS THE LC

MONEY ADVANCED TO THE VENDOR THE ADVISING BANK IS

IN INR BY THE ADVISING BANK REIMBURSED THE ADVANCE
BY THE FOREIGN BANK BY
AN AGREED UPON DATE.

THIS AMOUNT IS THE VALUE OF

THE SHIPMENT

Thus the above process clearly explains how the LC is transacted and the payment is realised.

This is the most important responsibility of the accounts deptt.