The following points highlight the four main types of labour cost records. The types are: 1. Clock Card 2. Daily or Weekly Time Sheet 3. Job Cards 4. Piece Work Cards.

Type # 1. Clock Card:

At the time of coming in or leaving the factory premises, the employee will use a card called ‘clock card’ at the factory gate for recording the starting and finishing time. A clock card is a document on which starting and finishing time of an employee is recorded e.g., by insertion into a time recording device, for ascertaining total actual attendance time.

Type # 2. Daily or Weekly Time Sheet:

A daily or weekly time sheet is a document on which the employee records how his time has been spent. The total time on the time sheet should correspond with the time shown on the clock card or attendance record.

The daily or weekly time sheet will analyze his movement and when signed by the foreman, an analysis of the labour cost is made for various jobs and operations. The time sheet should be designed to show the other information like overtime, idle time, travelling time etc.

Type # 3. Job Cards:


The time sheets relate to individual employees and may contain bookings relating to numerous jobs. A job card relates to a single job or batch and is likely to contain entries relating to numerous employees. On completion of the job it will contain a full record of the times and quantities involved in the job or batch.

The use of job cards, particularly for jobs which stretch over several weeks, makes reconciliation of work time and attendance time a difficult task. These cards are difficult to incorporate directly into the wage calculation procedures.

Type # 4. Piece Work Cards:

Some companies pay their workers on the basis of production but on the time spent in the factory. The payment is based on number of pieces processed or manufactured.

For the workers under piece work system, the time sheet is inappropriate and it should be replaced with the piece work card showing the number of units processed or produced each day, on the basis of which wages are payable. The time sheets and/or piece work cards should be reconciled with the payroll which contains details of wages paid to workers.