What does reconciliation of time attended and time booked tell us? If the company is maintaining a system of time card and job card, the problem of reconciliation becomes simple 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 shows the idle time during which the worker has not done any work, though he was present in the factory. Thus, reconciliation of time attended and time booked tells us the actual amount of work done by the worker in comparison with the number of hours spent by him in the factory.
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