Page 123 - DCOM202_COST_ACCOUNTING_I

Unit 6: Labour Cost

Specimen of the daily Time Sheet Notes

Name of Worker : ........................................ Date : ..........................
Clock Card No. : ........................................ Week No.: ..........................
Machine No. : ........................................
Department : ........................................
Job/Work Work Description Time Hours For Cost Office
Order No. done On Off Rate Amount

Signature of worker : ........................ Signature of foreman : ......................
(ii) Weekly Time Sheets: These sheets record the same particulars for a week as the daily time
sheets for a day. These sheets are an improvement over the daily time sheets. The main
difference is that the worker enters all the particulars of work carried out for a complete
week at the end of the week.
The specimen of weekly time sheet can be given as below:

Worker’s Name : ........................................ Date : ....................
Clock Card No. : ........................................ Week Ending : ....................
Department : ........................................
Date Job No. Work Description Time Hours For Cost Office
done On Off Rate Amount
Monday
Tuesday
Wednesday
Thursday
Friday
Saturday
Sunday
Signature of worker : ...................... Signature of foreman : ...................
(iii) Job Cards or Job Tickets: Under job card method a card is used for recording the time spent
by workers on various jobs instead of sheets of paper. A job card is used to keep a close
check on the time spent by an operator on each job which he does during the day. Usually,
one card is issued to an operator by the supervisor at a time. When the operator starts
the work, he records the time through the time recording clock on the card. The card is
punched again when the work is finished or the operation is over. If the work or operation
of the job is too long and the worker has to break off for meals or for personal needs, he
should record out and in again to keep record of the time not spent on the job or operation.
When the job or operation is finished, the card is deposited with the timekeeper and who
sends it to the payroll department. When a job is completed, another job card is issued to
the operator and he repeats the time-recording process.

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