DIFFERENCES BETWEEN TIME KEEPING AND TIME BOOKING

1. WELCOME
Dr.PRADEEP KUMAR K.S
Assistant Professor
Dept.of Commerce
KSMDBC College Sasthamcotta

2. TIME KEEPING
It refers to the recording of time
of workers arrival and departure from the
factory for the purpose of attendance and
preparation of wage sheets.
It enables the management to fix the
wages of workers who are paid on time basis to
determine the normal time of work to check the late
attendance to comply statutory requirements and to
apportion of overhead costs.

3. METHODS OF TIME KEEPING
 Time recorded by the time-keeper
 Signing in attendance register
 Token or Disc method
 Card time recorder
 Dial time recorder
 Punching System

4. TIME BOOKING
It refers to the recording of
actual time spend by a worker in various jobs ,
process or operations carried out by him.
It is the job wise analysis of
time of direct workers.
It is the difference between
the finishing time and starting time is considered as
the time spend on that job.

5. METHODS OF TIME BOOKING
 Daily time sheet
 Weekly time sheet
 Job card or Job ticket
 Time cum Job card

6. DIFFERENCE BETWEEN TIME BOOKING AND
TIME KEEPING
Points of Differences Time Keeping Time Booking
Meaning It is meant to record the
time of arrival and
departure of a worker
in the factory
It is for recording the
time actually spent by a
worker on a job or
operation
Statutrory It is done to comply
with statutory
requirements
There is no legal
compulsion for time
booking

7. DIFFERENCE BETWEEN TIME BOOKING AND
TIME KEEPING
Points of Differences Time Keeping Time Booking
Effect It is to ensure regular
attendance of workers
in the organization.
It is to ensure effective
utilization of labour
time.
Computation It helps to compute the
total wages payable to
the workers.
It helps to compute the
labour cost of each job
or operation

8. DIFFERENCE BETWEEN TIME BOOKING AND
TIME KEEPING
Points of Differences Time Keeping Time Booking
Unit of Record It is recoded worker
wise
It is recorded job wise
Responsibility It is the responsibility of
the personnel
department
It is the responsibility of
the production
department

9. DIFFERENCE BETWEEN TIME BOOKING AND
TIME KEEPING
Points of Differences Time Keeping Time Booking
Where done It is done at gate It is done in production
centres
Done by It is recorded by the
time keeper
It is recorded by
foreman or supervisor

10. THANK YOU