CMA Intermediate · Cost Accounting · Employee Costs
In the payroll procedure of a manufacturing unit, which document is the primary record used to ascertain the hours a worker was present in the factory, and is the basis for calculating gross wages of a time-rated worker?
The attendance record, such as a clock card or muster roll, is the primary document. It shows the time a worker was present, which forms the basis for computing gross wages of time-rated workers. Job cards only show time spent on jobs for cost allocation.
- AJob card
- BAttendance record (clock card or muster roll)Correct
- CMaterial requisition note
- DGoods received note
Explanation
Time-rated wages depend on the hours or days a worker is present, which is recorded in the attendance record such as a clock card or muster roll. A job card records time spent on specific jobs and is used for allocating cost, not for measuring presence. Material and goods notes relate to stores.
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