1671. The system of keeping accounts may next be determined on, and this, in gardening, is very simple. The books necessary are, the time-book, the cash-book, and the forest or plantation book.
Time-Book, 1824
1672. The time-book is a large folio volume, ruled so as to read across both pages, with columns titled, as in the specimen on page 509. In this the master inserts the name of every hand; and the foreman of each department inserts the time in days, or proportions of a day, which each person under his care has been at work, and the particular work he or she has been engaged in. At the end of each week the master sums up the time from the preceding Saturday or Monday, to the Friday or Saturday inclusive; the sum due or to be advanced to each man is put in one column, and when the man receives it he writes the word received in the column before it, and signs his name as a receipt in the succeeding column. The time-book, therefore, will show what every man has been engaged in during every hour in the year for which he has been paid, and it will also contain receipts for every sum, however trifling, which has been paid by the gardener for garden-labour. In short, it would be difficult to contrive a book more satisfactory for both master and servant than the time-book, as it prevents, as far as can well be done, the latter from deceiving either himself or his employer, and remains an authentic indisputable record of work done, and of vouchers for money paid during the whole period of the head gardener's services. In laying out grounds in a distant part of the country, where upwards of two hundred men were employed under one foreman, we have had their time, employment, and payments recorded, and receipts taken, in this way, and found it an effectual bar to every thing doubtful or disagreeable.
1673. The next book is the cash-book (see page 509.), which may be a common quarto or an octavo book, with horizontal lines running across both pages; Dr. and Cr. columns for cash on the left-hand page; and the right-hand page left blank for signatures. The cash-book may be finally balanced once a year, or oftener; and, if requisite, the sums received from the woods and plantations can be taken out and added together, to show the amount of profit by that department. In small gardens, this is the only book that gardeners in general require to keep; but our business here is to show what belongs to first-rate gardens
1674. The forest-book (see page 509.), where that department is not an entirely separate concern, may be simply what, in Italian book-keeping, is called a waste-book. The size may be quarto, with a column for cash to each page j and the intention of the book is, to serve as a record for all bargains for the sale of timber, fuel, bark, or the felling of timber, grubbing, planting, &c. When the money is received for any such sale, it is entered in the cash-book. In very extensive concerns it may bo necessary to open accounts for particular woods or plantations, as well as for individuals who become purchasers of timber, bark, fuel, charcoal, &c,; in such cases it is hardly necessary to observe, that recourse is to bo had to the common ledger of merchants.
Register of time of working steam engines, &c. to be kept.
XVII. That the occupier or occupiers of every such mill or factory shall on each and every day enter or cause to be entered in a book to be kept for that purpose, to be called " The Time Book," a true and correct account of the time which the steam engine or water-wheel and machinery of such mill or factory shall have been in operation during such day; and such book shall be produced for inspection before any justice of the peace acting for the division where such mill is situated, whenever any such justice shall, by notice in writing, require the same.
Great Britain, William David Evans, Anthony Hammond, Thomas Colpitts Granger. A Collection of Statutes Connected with the General Administration of the Law: Arranged According to the Order of Subjects, with Notes, Volume 10. W.H. Bond, 1836. p. 936
Section PART VI. CLASS II. APPRENTICES, YOUNG PERSONS EMPLOYED IN FACTORIES, &c. :
The practical expedite, or, Time-book companion, board computer, interest calculator, comprising the value of labor at prices, either by the day, week or month, for different lengths of time, the value of board at various prices, by the day or week, for different lengths of time, and one hundred and forty columns of interest computation, sufficient for all practical purposes; besides numerous forms of writing bills, orders, receipts, notes, drafts, and checks, and a number of rules of much use and convenience to business man.
My duty as clerk was to keep the men's time for which purpose a time book was kept I had to direct the workmen what to do, receive the manufactures and see them stored, make entries of the wares manufactured in the moulders' book and also in what is called the forges book. I also shipped and entered the wares so shipped. It was also my duty to purchase the hay and oats and to receive them from the master carter who made his returns to me. Entries of this I made in the hay and oats book, which also generally contained the prices paid. I also gave orders to the master carter respecting the work to be done by himself and his men. I also marked the goods for the storemen. When I said that I had to direct the workmen I refer to the moulders in the forgemen at the forge, blacksmiths, wheelwright, pattern maker and saddler.
The wages of hands employed, you will perceive, is paid weekly, in cash, the time which they work being kept in a Time-Book. Sometimes hands are employed by the piece or job, and then a memorandum book, similar to the Time-Book, is required, to keep account of the work done. You will notice that money paid or received on account requires an entry in this Book
Time book for month of April, 1874Work Report for April 2d, 1874Time book and Report of Work in the Machine Shop, for April, 1874.
The timekeeper, generally the foreman, goes about the shop towards the close of the day and asks each workman how he has spent it ; according to the workman's recollection he enters the time reported in a book, as hereafter described.
- An exception to this practice existed in [his] time at the National Armory, where, in some departments, each workman entered on a little slip of paper in his own language, the manner in which his time had been employed. This and the time were copied into the time book; but nothing more was done with the tickets. This practice was the germ of the system herein developed.
There are two general forms of time book; one, form A, in the nature of a pay-roll, in which the time made by each man during each day is entered in gross ; and forms B and C, in which an attempt is made to show how the time so reported has been employed. Form B occupies a page for each day, and a line for each man. To save copying the names anew each day, it is customary to paste a fly slip on the back of the first page, which, being unfolded, serves for all successive pages and also gives more room for the daily record of employment. Form C, which is a combination in form as well as in name, was in use at the National Armory during my service there. Its great advantage over form B is the greater space it affords for inserting the names of employments upon which the workman has been engaged. It also permits the use of a smaller time unit, and consequently of a more exact definition of its record ; for in form B the small space allotted for a description of the work, and the need of re-writing it every day tends naturally to the consolidation of entries ; whereas in form C an entry once made stands good for the whole month, provided that the workman always calls the same work by the same name.
Leaving out of consideration form A, we find both B and C open to the following objections :
The workman has to remember so suddenly all the jobs he has worked on during the day, that he is very apt to make mistakes by lumping different jobs under one head ; or by calling the same work by different names, or different work by the same name on different days.
He is apt to use general terms loosely, charging his time, say, to " Miss. Repairs," " Shop Fixtures," " Jobbing," etc., instead of giving it definite names by which its exact nature may be hereafter distinguished.
In case the workman is absent, during all or part of the day, there is nothing but the memory of the foreman to rely upon as to the fact. For example, the workman may be marked " absent " when present, or may be credited with some time when absent ; in neither case will the error be discovered until the pay-roll is signed, nor even then unless the workman has kept his own time, and unless in the latter instance he has been honest enough to forego the advantage given by the foreman's mistake.
Besides such errors in stating the gross amount of time, the following mistakes are not infrequent in the distribution of the time : In form B, the foreman, being cramped for room if he has many entries to make on one line, is led to abbreviate them or to condense them, so as to save himself trouble.
In form C, also, he is not unapt, in order to save himself the trouble of writing new headings, by no means an easy thing while walking about the shop taking time, to charge the man's time to an old heading, or to merge it with some other job worked at on the same day.
With the best intentions possible, he will also make mistakes by inadvertently placing the figures on the wrong line, and even sometimes in the wrong column; and generally, he is subject to all the errors attending verbal transmission of important information, aggravated by the interruptions which it is a foreman's regular business to meet.
At the end of the month these time books go to the main office, where the clerks use them in making out the payroll, and afterward in allotting the various charges among the appropriations to which they belong. But the latter part of this work is, from the nature of the case, very imperfectly performed. In the first place the entries are confusing and in themselves indefinite ; and again, clerks, from the nature of their occupations, are incompetent to judge fully of the meaning of these entries, made as they are by mechanics, and abounding in technical terms. So the deciphering of these entries falls, as does the statement of work done and the cost of the fabricated product, upon the foreman, again burdening him with work which he is not fitted for, and interfering with the free exercise of his proper functions.
Here his frequent inexpertness with figures comes in to make the result uncertain ; or he may be so interested in keeping the cost of a certain work within a given estimate, that his report will be misleading. Meanwhile there is a hurrying between the shops and the office, with inquiries, statements and explanations so thick, that for a few days after the first of the month life is a burden to all concerned.
As far as my experience goes, this is done either by foremen or clerks.
By Foremen.
I. Cost of labor.
The foreman cons the time books and picks out from them the items appearing to correspond to the job whose cost he is computing. It has already been explained, page 6i, how difficult this is.
What it really means in practice can only be appreciated by one who has actually performed the work. Such questions as these arise : Two firing rests having been ordered for separate parties, say a month apart, and half a dozen men having worked on them at different times during four months, one of the rests is completed, and as it is for sale, its cost must be immediately determined. How detect among the mass of entries covering this long record how the work has been divided between the two rests? It is impossible.
But suppose that the work has been properly named every time, when is the unfortunate foreman to stop hunting items? Not until he has gone through every page of every time book since the job was started. Even then, an interruption or the need of his books elsewhere will upset his calculations and probably drive him to an estimated account of labor, as being on the whole about as accurate as the unverifiable statements of his books....
A man working on piece work, who has completed a suitable batch of pieces, makes out a ticket to correspond, and gives it with the pieces made to the foreman or inspector. If the work receives the inspector's approval, he punches the service card and forwards it with the other cards. Whatever deductions are necessary, are indicated on the face of the card, so that it may tell its own story completely. The amount space may be filled, or not, at pleasure ; it is for convenience in saving recomputation.
Besides making a charge for his labor, it is almost as necessary that the piece workman shall inform the office of how much time he has spent on his work, so as to guide the office in future adjustments of the tarif...
... The cards go to the Cost Clerk and are shuffled, first, by names of workman ; second, by shop-order numbers under each name. The time is then entered in the time book, Chapter XV, opposite to the shop-orders on which the man has been employed. This is to enable each workman's wages to be charged to the proper appropriation....
Remark: In Metcalfe's proposed system the time book is no longer register for the primary registration of labour time. The time spend is first recorded on a "service" or labor record card (see image)
PROPOSED SYSTEM: DUTIES RELATING TO SERVICE CARDS. Time Book
Time Book and Return of Work done in Machine Shop, Frankford Arsenal, 1885
When the service cards, duly stamped by the foreman, are received by the cost clerk, he sorts them first by names if they require it, and then by shop-orders, and enters the gross results under each shop-order on the time book, form C, Chapter VI.
Except for piece workers, the time book carries the subdivision of the order no further; details of the employment must be looked for on the service cards.
For piece workers the left-hand margin may be ruled, so as to show by the symbols C, O., N. the specific operation for which a special price is paid. As a guide which may sometimes be useful, space is given for brief remark as to the nature of the order. These will be rarely used after the clerks become accustomed to the symbolic nomenclature.
Piece work is similarly reported except that piece units are reported for payment instead of time units.
On the right is space for reference to the appropriation from which the work done is to be paid, and also a column for indicating the proper subdivision of the statement of expenditures.
A page of the time book should be reserved for entering service cards relating to services performed outside the arsenal, such as traveling expenses, express charges, telegrams, etc. See page 1 56.
A general time book should be kept by each foreman of the force he employs; it must be closed and sent forward to the proper officer on the first day of the month. Before sending it, however, the foreman should enter the amount on his "report of supplies received and expenses incurred," as already directed.
LABOR— PRACTICES GOVERNING THOSE WHO EMPLOY LABOR OR WHO KEEP THE TIME OP, OB ACCOUNT FOR, TliE LABOR OF EMPLOYEES.
Before taking up specific regulations necessary In handling the labor of a great corporation, it will be well to inquire, briefly, into the theory of the subject. By such a course we will be able to understand the subject better and better fit ourselves to judge of it in detail.
The amount that a railroad expends for labor Is so great that the rendering of accurate returns in connection therewith, including the making of true and faithful pay rolls, is a matter of the utmost importance.
Wherever men are engaged, whether at shops, roundhouses, yards, warehouses, storehouses, depots of supply, upon the track, at stations, upon trains, or at any other place, intelligent provision must be made for keeping accurate, account of the time they work, whether the work is done by the hour, day, month or piece. Otherwise It cannot but follow that injustice will result, either to the employe or to the company.... [p. 121]
... the details (distribution) of each man's time should also pass through the hands of the local officials. These details are shown in the time book; this book should accompany or follow the pay roll.... [p. 131]
... The timebook is then ready for use in making the pay roll...
...The correctness of each time book should be formally certified by the timekeeper (i.e. person who makes it) as follows: " I hereby certify that this time book is correct."
This certificate should be signed not only by the person who actually takes the time, but by the official who is immediately in charge; thus, at shops it should be...
The original time book is a loose leaf binder with very short posts and containing enough of these two forms arranged alternately to provide for the number of men in the shops. A similar binder is provided containing duplicates of the full sheets...
American Machinist. Vol. 26. (1903). p. 1599
TIME BOOK
290. The Time Book is a book used to keep a record of the time that employes work.
291. The Time Book is a necessary auxiliary book when the business requires the employment of a number of laborers.
292. The following form illustrates its...
Eliphalet Oram Lyte (1906). Practical book-keeping: a text-book for the use of schools; containing a full treatment of the subjects of business papers, a complete course in single entry book-keeping, and a short course in double entry. p. 106
Time books are very often ruled so that the job the men are working on cannot be entered opposite each man's name. It is necessary then to reserve separate pages for each job...
Railways, General Time Book, 1907. (fig. 40)Railways, Track Time (and Distribution) Book, 1907. (fig. 41)Railways, Bridge and Building Time (and Distribution) Book, 1907. (fig. 42)
... In regard to handling the labor accounts for work performed by section foremen and others, there has been great difficulty experienced, not only in accurately ascertaining how much time each man works, but the class of work he has been engaged upon. The form of the track time book - very clearly shows both.* It has been in use many years, but has been amended from time to time, as experience and new things suggested Improvement. The main point in connection with it — as in the case of material — is that every section foreman can keep the account of work performed, and what it was performed on, with ease and little labor, leaving It to the accountants at headquarters to determine the cost and sum up the total.
- Form 41, Appendix D.
By reference to this time book it will be seen that the labor of section men can be apportioned to all the various operating, construction and other accounts that come within the compass of their duties and this with such facility that any section foreman can perform the clerical work accurately, and with so little time that it will take nothing practically from his daily duties. Thus, when the day is over, he will enter opposite the name of each man the total number of hours he has worked, and opposite that, under appropriate columns provided therefor, how many hours are chargeable to each of the various operating, construction or other accounts upon which the man has been engaged. Nothing could be more simple or more comprehensive.... [p. 106]
CHAPTER XXIV : SAFEGUARDING EXPENDITURES
... In the event, however, articles are expended upon objects outside of the track department, it is necessary to insert the name of the account.
The material book used by track foremen, like the track time book, contains all the directions necessary to be observed; it provides specifically for material received, material expended on repairs of roadway and track and for rails and ties; also for construction of sidings, for material shipped away, and for material and tools on hand at the end of the month. It is complete and embraces all the accounts with which foremen are likely to have anything to do... [p. 226-7]
... A general time book should be kept by each foreman of the force he employs; it must be closed and sent forward to the proper officer on the first day of the month. Before sending it, however, the foreman should enter the amount on his "report of supplies received and expenses incurred," as already directed... [p. 263]
CHAPTER LABOUR ACCOUNTS
... All returns connected - with the disbursement- of labor should, so far as practicable, pass from the person who compiles them, through the offices of the various officials responsible for the employment of labor, to the officer designated to finally receive and store them at headquarters. In this way the expense of an embryo accounting department in each official's office is avoided, as they may severally make such record of the returns passing through their hands as is needed for use and reference. In the event they wish the details of an account at any time, it is to be found in the office where the returns were first compiled or in the department where finally lodged.
In the absence, therefore, of instructions to the contrary, the pay roll should, in every case, be made in the office where the time book is kept; or, in the event the pay roll is made by consolidating two or more time books, then in the office where such consolidation occurs... [p. 247]
Index
...
Engineers and Firemen, Time Book and Daily Report for ... 262
Time Books ... 263
Trainmen, Time Book and Daily Report for ... 265
...
Forms
...
Form 40. General time book; particulars of hours worked by each man ; rate of pay ; wages ; and on what labor was expended ... 481
Form 41. Track time (and distribution) book ... 482
Form 42. Bridge and building time (and distribution) book... 483
Form 43. Time book of locomotive engineers ... 484
Forms 44 and 45. Time book of passenger trainmen ... 485, 486
Forms 46 and 47. Time book of freight trainmen ... 487. 488
...
More images
Railways, Time Book of Locomotive Engineers, 1907. (fig. 43)
Railways, Time Book of Passenger Trainman, 1907. (fig. 44)
Railways, Time Book of Freight Trainman, 1907. (fig. 46)
The system of collecting cost data herein explained is that used by the Moore-Mansfield Construction Company and the Mansfield Engineering Company, associated companies, maintaining an engineering designing and general contracting office at Indianapolis, Indiana. The character of the work done by them covers almost the entire field of engineering and architectural construction and it has been the effort of their Mr. Moore, who gives his time very largely to the estimating and cost record department of the organizations, to prepare a system which may be used uniformly through their work and which may be used for the different character of the work done, with only minor changes and modifications for each job.
The essential and fundamental feature of the system depends upon the form of the time sheet used (see Fig. 65, front view of time sheet, and Fig. 66, back view). The time sheet is folded when in use by the timekeeper and carried in a cover, making the same of book size, and practically the same form as the ordinary time book. On the left hand side of the front appears the time sheet in the usual form. This time sheet is arranged so that it may be used for a gang reporting time weekly, and is also used where the time sheet is turned in each day, in which latter case the lines under the column dates are ignored and the time placed in the total hour column. On the left hand side appears first the timekeeper's check column. The instructions to the timekeeper on the back of the sheet (Fig. 66) are probably sufficiently clear, although it might be added that where the time sheet is used as a weekly report, as is generally the case, where the gang is small or where the work is unimportant, the time is checked and divided by means of the four squares under each date and opposite each name, each square thus representing one-fourth of a day. In the case of the time sheet as illustrated, the distributions shown are for a sewer job and the particular distributions required are shown printed in by means of a rubber stamp. Each distribution thereby for this job shows a particular key letter although the same letter may not mean the same thing on any two jobs, but reference is made to the rubber stamp heading on each contract to determine the meaning of such letter...
This form of timekeeping would be of value because of the system of uniformity alone, even if no regard were given to the other features mentioned, although the above companies using this report are satisfied that they are securing more valuable data by this form than they would have ever been able to do by previous forms used. The value of the uniform time sheet lies in the education of the timekeepers, resulting in a more efficient working force. Under the old system with individual time sheets, prepared especially for each job, the forms of the time sheets were many and various, and, for this very reason timekeepers presumed to incorporate their own ideas and make changes and innovations, resulting in a bunch of data that required hours, and generally the personal attendance of the timekeepers, to work out.
Passing from the time sheets, Figs. 65 and 66, pay rolls. Fig. 67, and the cost record book, the next feature of the system of information or cost data consists of progress charts. These of course, will vary with any job according to the character of same, and, as they are used by nearly every large construction company, it will only be necessary to say that blue prints are prepared (generally blue line prints) upon which the timekeeper is able to color in the work completed each day of the week, marking dates thereon and turning such charts into the office. These progress blue prints thus form a permanent record of the progress of the work and also form the basis for the determination of the amount of work accomplished from time to time.
In connection with these progress charts, however, Mr. Moore has a unique summary progress chart upon which is carried forward and maintained a continuous record of the job, the information being obtained from the summary report of the time sheet. One of these summary progress charts is shown by Fig. 68. The essential idea of this summary progress chart is to have at all times a condensed, complete history of the work, not so much with reference to the detail unit cost of each item of work, but more especially with reference to a comparison between the estimated total cost and the actual total cost. This comparison allows an intelligent idea to be made of the portion of the work done, and indicates at once whether the actual cost is less than the estimated cost or exceeds it. The general form of this summary sheet is a standard, but of course will vary with each job as to the number of items making up the complete contract. Referring to Fig. 68, the chart illustrated is being used in connection with a sewer contract, and a brief description will be given of the manner of the use of this chart. In this case, the sheet is ruled so as to cover two classes of work only ; namely, excavation and concrete...
Good payroll records are a necessity for any business. One of the fundamental types of record is the time book, with printed forms to record the hours worked by employees on a weekly basis. A. & L. Tirocchi did use these printed time books, probably purchased from an office supply store, but the bookkeeper generally only recorded the wage paid weekly, not the hours worked.
A. & L. Tirocchi Gowns (1915-47), republished in: Time books at tirocchi.stg.brown.edu, accessed 12.2014.
The Visiting Nurse Manual defines a time book as "a calendar record of patients seen and calls made monthly. It is kept by the nurse in the district and serves as an address book, a guide to the need of each patient for frequent or infrequent visits and a basis for the monthly statistical reports."
A practical accounting system for labor costs: How a Paper Mill Controls its Labor Budget.
By Fig. 1. The form used for foremen's daily Labor Distribution Sheet. See Fig. 2. Fig. 2. This daily Labor Distribution Sheet is used for overtime only, to keep the record separate. What Is a Leader? By E. St and fuss. Fig. 3. The pay-roll record, made up from data on the daily labor distribution sheet. Fig. 4. The pay-roll analysis distinguished between direct and indirect labor. This is valuable for the establishment of accurate departmental rates and burden distribution...
... The old- fashioned time-book has no place in modern industry ; time-recorder and individual weekly In-and-Out Clock Cards are the only proficient means to obtain accurate data. Each department is to be assigned a certain "block" of employees' clock numbers, with sufficient allowance for additions, according to the flow of operations. Within the respective departments, each employee receives a definite clock card number, which remains with him as long as he is in a certain department or with the company. The time cards are placed in "In and Out" racks beside the time
Herman M. Grasselt. "A practical accounting system for labor costs: How a Paper Mill Controls its Labor Budget." in: Industrial Management, Vol. 70, (1925), p. 284
All employers in the industry must maintain a time clock or a time book and keep accurate record of the time worked by all employees subject to the Code, including pieceworkers. All such records shall be preserved intact for a period of one year from the date records were taken.
The author has worked out and put into practice on construction what is known as the Deatherage system of costing. The predominate feature is "one writing," the making of several records at one time so as to eliminate as far as possible any rewriting or reposting, using carbon-backed forms and the "visual- record system." Essentially this is the same "book system" used by the corner groceryman in keeping his individual customer accounts.
The Deatherage system of production control, etc., is used by some of the largest manufacturers in the nation in keeping piecework costs and also for inventory records, equipment records, etc. When this system is used, as with the corner grocer, the original entry for the record is always used, the balance or total being carried forward from the last transaction. Posted daily, the record of continuing totals on the tickets, whether it be labor or materials, is filed in the "visual file" so the previous day's totals and units are read directly by anyone interested. If you are running a charge account at the grocer's,
... This is equivalent to the foreman checking his men in the morning before work starts in his time book and allocating where the men are to work. The additional function is that he has to write down where his men are instead of neglecting this until the end of the shift then trying to remember where he had the men during the day for the purpose of making out his foreman's report, at which time he guesses at it.
George E. Deatherage (1964). Construction office administration. p. 233
The l899 time book of Pewabic Mine shows the wages in an Upper Peninsula iron mine.
University of Michigan, Walter Arthur Donnelly (1977). The University of Michigan, an Encyclopedic Survey. p. 291
Foremen's Rough Time Book. Names of all weekly staff and number of hours worked daily. Posted to Traffic Time Book.
Traffic Time Book. Weekly time sheets compiled from this book.
Traffic Journal. Details of all traffic accounts are entered in ...
Alfred H. J. Bown, C. A. Dove (1960). Port Operation and Administration. p. 241
(a) Except where mechanical timing devices are used for the purposes of recording starting times and finishing times of employees, each employer shall provide a time book or time sheet in which shall be entered the employee's name and classification. The employer shall cause to be entered each day in the time book or time sheet each day's starting and finishing times, the times allowed for meals, each day's hours of work of each employee and the wages received each week(including overtime and other payments). Such entries shall at least once a week be certified by the employee as a true record of the time worked if he is so satisfied and shall be vouched for by the signature of the employer or his representative or manager.
It shall be a breach of this award if any person knowingly makes, certifies or vouches for a false entry in such time book or time sheet.
Where mechanical timing devices are used for the purposes of recording starting and finishing times of employees, each employer shall keep a record from which can be readily ascertained the name and classification of each employee, the hours worked each day and the wages received each week (including overtime and other payments).
(b) The roster and time book or time sheet or mechanical record shall on demand upon reasonable notice be produced by the employer for inspection at the place where the employer carries on business and employs the employee whose time has been recorded or at the employer's election at the employer's head office at any time between 10.00a.m. and 4.00p.m. Monday to Thursday inclusive and between 10.00a.m. and 1.00p.m. on Friday, to an official of the Australasian Meat Industry Employees' Union who has been authorised, in writing, to inspect it by the Branch Secretary of the said union.
(c) Only one demand for such inspection may be made in any one fortnight at the same establishment and no inspection shall be demanded on a Saturday.
(d) The officer making an inspection shall be entitled to take a copy of entries in the time book, time sheet or roster relating to the suspected breach of this award.
(e) Time books, time sheets or mechanical records shall be kept for at least 3 years after they have been completed...
Australia. Commonwealth Court of Conciliation and Arbitration (1967) Commonwealth Arbitration Reports. Vol. 117, p. 1209. Section 25. TIME AND WAGES BOOK
The Fair Labor Standards Act also requires that a complete record be kept of the hours worked by each employee. A time book is a record of the hours worked each day by the employees. Businesses with many employees frequently use a time clock. Each employee has a time card to insert in the time clock upon arrival and again upon departure.
Accounting: Systems and Procedures. Gregg Division, McGraw-Hill, 1 jan. 1982. p. 244
The time books are filled out by the appropriate supervisors, e.g. technicians and students: technician coordinator and pharmacists: supervisor. Employees should notify their supervisor if there are changes in the time book.
time payments installment buying, installment payments time sheet daybook, log, time book
Barbara Kipfer (2001) Roget's Thesaurus of Phrases. p. 296
By law, it is obligatory for each employee to record the hours of work in a time book, which is subject to inspection by the inspection by the Department of Industrial Relations and Employment, and the relevant union. This is to ensure that the employee is being paid accurately for the hours worked and the conditions of the Award are being observed... ... Calculate the hours of attendance, including the overtime as a separate item, on a time sheet or in the wages book.
Leah Vern Barnett (2004) The Manual of Dental Assisting. p. 58
Time books (attendance book). Employees are required to sign their name in a book and to record their starting and finishing times. Time books are usually used in small businesses, where employees are in close contact with the employer.
Stephen Marley, Jeffrey Pedersen (2009). Accounting for Business: An Introduction. p. 691
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_Book,_1907.jpg)
Railways, Time Book of Locomotive Engineers, 1907. (fig. 43)
Railways, Time Book of Passenger Trainman, 1907. (fig. 44)
Railways, Time Book of Freight Trainman, 1907. (fig. 46)
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