Two-card system in time keeping refers to:
AAttendance card and job card
BOne card per worker
CDaily and weekly card
DStores and bin card
Answer & Solution
Correct answer: A. Attendance card and job card
1. Two-card system separates attendance from job booking.
2. The attendance card records the gross hours an employee is present.
3. The job card records the breakup of those hours across specific jobs.
4. Hence the system uses one attendance card and one job card per worker.
_Source: ICAI BoS Inter Paper 3, Ch 3 "Employee Cost", §3.3.3 ¶1_
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