Reconciliation of time book
What does reconciliation of time booked and time attended tell us?
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If the company is maintaining a scheme of job card and time card, the difficulty of reconciliation becomes easy as both the details are on the same card. If the time booked as per the job cards is less than the attendance time, this illustrates the idle time throughout which the worker has not done any work, although he was present in the factory. Therefore, reconciliation of time attended and time booked tells us the real amount of work done through the worker in comparison with the number of hours spent through him in the factory.
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