Q.Rectify the underlined portions of the following sentences :

A job card records the time and work a worker puts into a specific job, for charging labour to that job.

In labour accounting, a job card (or job ticket) travels with a particular job/work order and records the starting and finishing time of each operation and the worker(s) engaged on it. It converts time booked into the labour cost chargeable to that job, and helps compute wages and …

Employer's contribution to Provident Fund is a fringe benefit (a benefit paid over and above normal wages).

Fringe benefits are the monetary and non-monetary benefits an employer provides in addition to basic wages/salary.

• Dearness allowance — part of the worker's wages (compensation for cost of living), not a fringe benefit.
• Production bonus — an incentive/earning linked to output, part of wages.
• Employer's contribution to Provident Fund — a statutory benefit paid by the employer for the worker, over and above wages → a classic fringe benefit. ✓ …

Correction: "mechanical" → manual.

Time-keeping methods are broadly manual (attendance register, metal disc/token method) and mechanical (time-recording clocks, card/dial recorders).

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Recording arrival and departure of workers is time keeping — option (b).

In +2 Class-12 Cost Accounting (CHSE Odisha, NCERT/CBSE-aligned), two related activities are distinguished:

• Time keeping — recording the attendance of each worker, i.e. his arrival and departure times (for payroll and discipline). Correct. …

'Time' card is wrong; the record kept job-wise is the job card.

A job card records the time a worker spends on each individual job, so labour cost can be booked to the right job.

In labour accounting (a +2 Cost Accounting topic), time booking needs a record linking each worker's time to the jobs done. The job card does this: it is maintained job-wise (or worker-wise) and shows the start time, finish time and total time spent on a particular job or work order. It is the basis for charging direct labour c …

Recording time spent by each worker on a job is (c) Time booking.

• Time keeping — recording each worker's attendance (arrival and departure) in the factory. …