# Time Keeping vs Time Booking
## Definitions
| Term | Definition |
|---|---|
| Time Keeping | Recording the arrival and departure time of each employee |
| Time Booking | Recording the actual time spent by an employee on a single job or process |
---
## Objectives of Time Booking
1. Ensure time paid for is properly utilised on different jobs
2. Ascertain the labour cost of each job
3. Apportion overhead over jobs when allocation depends on time spent
4. Calculate wages and bonus payable under wage incentive systems
5. Ascertain idle labour hours
---
## Comparison Table
| Basis | Time Keeping | Time Booking |
|---|---|---|
| What is recorded | Arrival & departure time | Actual time on each job |
| Primary objective | Statutory attendance maintenance | Ascertain labour cost per job |
| Methods used | Manual methods; Mechanical methods | Daily time sheet; Weekly time sheet; Job card |
---
## Key Formula Linking Both
> Idle Time = Time recorded on Time Card − Time booked on Job Card
This linkage is why both records must exist simultaneously — time keeping gives total hours paid; time booking shows productive hours; the gap is idle time.