Attendance record
An attendance record shows the time an employee was present or clocked in and out. It supports payroll checks and comparison with authorised working arrangements, but does not by itself show which jobs received the employee’s effort. Compare attendance with job or activity time records to identify unallocated time, idle time and possible recording errors. Electronic systems still require controls against incorrect or unauthorised input.
Worked example
An employee clocks 40 hours of attendance but job records total 36. Investigate the four-hour difference rather than automatically charging it to a customer job.
Common mistake
Attendance is not proof that every hour was productive or correctly allocated to a cost object.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | MA | Direct | September 2026–June 2027 |
| FIA | FMA | Direct | September 2026–June 2027 |