a)Differentiate between the clock card and the time ticket.
b)Why should the total time reported on an employee’s time tickets for a payroll period be compared with the time reported on the employee’s clock cards for the same period?

a)The clock card is a means of recording the hours spent by employees in the factory. The time ticket is a means of recording the time the employee spends on a specific job or, in cases of indirect labor (factory overhead), the department in which the time was spent.

b)The total time reported on an employee's time tickets for a payroll period is compared with the time reported on the employee's clock cards as an internal check on the accuracy of payroll disbursements.