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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.

  1. AJob card
  2. BAttendance record (clock card or muster roll)Correct
  3. CMaterial requisition note
  4. 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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