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Microlesson · 5-min read

Time Keeping — Objectives, Requisites and Methods

# Time Keeping: Objectives, Requisites and Methods

## Definition

Time Keeping = Correct recording of employees' arrival and departure time (attendance time).

> Distinct from Time Booking = recording time spent on specific jobs/operations during the workday.

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## Objectives of Time Keeping

1. Calculate wages for time-rated employees

2. Calculate overtime premium

3. Control labour cost

4. Calculate idle time

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## Requisites of a Good Time Keeping System

1. No proxy recording (one worker cannot clock in for another)

2. Provision for recording time of piece-workers too (not just time-rated workers)

3. Record arrival and departure; support wage calculation

4. Mechanical recording preferred → avoids disputes between workers and time-keeper

5. Late arrivals must be recorded exactly (no relaxation)

6. Sufficient clocks installed so workers don't queue

7. Frequent surprise inspections at factory gate by a responsible person

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## Methods of Time Keeping

### Manual Methods

#### 1. Attendance Register Method

  • Time keeper records each employee's arrival/departure manually
  • Suitable: small workforce only
  • Risk: time keeper may record incorrect times (dishonest practice)

#### 2. Metal Disc (Token) Method

  • Each worker has a numbered token hung on a board at the gate
  • On arrival → worker drops token in a box at the gate
  • After cut-off time → box removed; late-comers hand token personally to time-keeper
  • Disadvantages:
  • Worker can remove a colleague's token → proxy attendance fraud
  • Disputes between time-keeper and late-comer
  • Risk of dummy workers being added by time-keeper

### Mechanical Methods

#### 3. Time Recording Clock (Time Printing Machine)

  • Each worker has a time card with their ID
  • Worker inserts card into the clock → exact time printed on the card
  • Repeated at: lunch out, lunch return, and departure
  • Advantages: No disputes (machine records, not time-keeper); eliminates partiality
  • Disadvantage: Worker can still insert a colleague's card (proxy risk not eliminated)

#### 4. Dial Time Recorder

  • Machine has a dial with numbered holes (~150) corresponding to worker IDs
  • Worker presses a radial arm at their hole → time auto-recorded on internal paper roll
  • Advantages: High accuracy; can auto-transcribe hours to wage sheets; can calculate wages
  • Disadvantage: More complex and costly equipment

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## Comparison Summary

FeatureManual MethodsMechanical Methods
AccuracyLower (human error)Higher
DisputesPossibleReduced
Proxy riskHighReduced (not eliminated)
CostLowHigher
Wage calculationManualCan be automated (Dial recorder)

Worked example

### Example 1

Proxy Attendance Scenario:

Factory uses the Metal Disc method. Worker A removes Worker B's token when B is absent, dropping it in the box to falsely mark B present.

With a Time Recording Clock, Worker A would need to physically insert B's time card into the machine. Risk is reduced but not zero — a dishonest worker could still carry a colleague's card.

The Dial Time Recorder further reduces this risk since the worker must physically press the radial arm at their specific hole number, making proxy attendance harder to execute undetected.

### Example 2

Selecting the Right Method:

  • Small factory, 30 workers → Attendance Register (simple, low cost)
  • Medium factory, 150 workers → Time Recording Clock (accurate, no disputes)
  • Large factory, 500+ workers needing automatic wage computation → Dial Time Recorder (accurate, automated payroll linkage)

⚠️ Common exam mistakes

  • Claiming mechanical methods completely eliminate proxy attendance — they reduce the risk but a worker can still insert a colleague's card
  • Confusing time-keeping (arrival/departure recording) with time-booking (time spent on each job) — these serve different purposes and use different documents
  • Assuming piece-rate workers don't need time records — they still need attendance records for overtime and idle time calculations
  • Treating the Metal Disc method as mechanical — it is a manual method despite using physical tokens
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