Time-keeping refers to:
AJob time booking
BAttendance recording
CPerformance appraisal
DProductivity measurement
Answer & Solution
Correct answer: B. Attendance recording
1. Time-keeping records when an employee arrives at and leaves the premises.
2. Time-booking, by contrast, records the time spent on each specific job inside the day.
3. Attendance maintenance is the core function of time-keeping.
4. Hence the correct match is attendance recording.
_Source: ICAI BoS Inter Paper 3, Ch 3 "Employee Cost", §3.3 ¶2_
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