A. Multiple Choice Questions (MCQs)
Q. 1. Abnormal Idle Time is:
(A) The idle time that can be anticipated
(B) The idle time that cannot be anticipated but is under the control of management
(C) The idle time that cannot be anticipated and is also not under the control of management
(D) The idle time that occurs normally and can be controlled
Q. 2. According to the Factories Act, a worker cannot normally be employed for more than ______ hours a day and ______ hours a week.
(A) 8, 45
(B) 9, 42
(C) 9, 48
(D) 10, 45
Q. 3. The responsibility for preparing the wage sheet of workers lies with which department?
(A) Cost Accounting Department
(B) Wage Payment Department
(C) Time Keeping Department
(D) Personnel Department
Q. 4. Which of the following is a mechanical method of Time Keeping?
(A) Attendance Register
(B) Token or Disc Method
(C) Time Recording Clock
(D) Muster Roll
Q. 5. Government-declared paid holidays are considered as which type of time for workers?
(A) Normal idle time
(B) Abnormal idle time
(C) Normal overtime
(D) Abnormal overtime
Q. 6. The main purpose of Time Keeping is to record:
(A) The time spent by workers on individual jobs
(B) The attendance time of workers
(C) The cost of raw materials
(D) The quantity of production
Q. 7. Time Keeping minus Time Booking represents:
(A) Actual time
(B) Overtime
(C) Standard time
(D) Idle time
Q. 8. The money spent on the wages of workers engaged in the process of production is called:
(A) Overhead
(B) Cost of Production
(C) Labour Cost
(D) None of these
Q. 9. Which of the following is NOT a feature of a good Time Keeping System?
(A) It should prevent proxy attendance
(B) It should record both arrival and departure time
(C) It should encourage late attendance
(D) It should be simple and quick
Q. 10. Overtime Wage minus Normal Wage equals:
(A) Idle time wage
(B) Bonus wage
(C) Overtime premium
(D) Overtime bonus
Q. 11. The time lost by workers for taking tiffin in the factory is called:
(A) Standard time
(B) Overtime
(C) Normal idle time
(D) Abnormal idle time
Q. 12. A good Time Keeping System should preferably be:
(A) Complicated and lengthy
(B) Simple, smooth and quick
(C) Based only on oral statements
(D) Operated only at the end of the month
Q. 13. Idle Time is:
(A) The time during which workers are engaged in work
(B) The time during which workers are absent from work
(C) The extra time worked beyond the scheduled time
(D) The time during which workers are present at work but remain idle
Q. 14. The work of recording the time of entry and exit of workers in a factory is called:
(A) Time Booking
(B) Time Study
(C) Time Keeping
(D) None of these
Q. 15. The recording of time spent by a worker on different jobs is known as:
(A) Time Keeping
(B) Time Booking
(C) Time Study
(D) Motion Study
Q. 16. If production in a factory stops due to a strike, the idle time caused is due to:
(A) Production causes
(B) Administrative causes
(C) Economic causes
(D) None of these
Q. 17. The objectives of Time Booking are:
(A) Evaluation of workers’ efficiency
(B) Determination of idle time
(C) Proper utilisation of time
(D) All of these
Q. 18. Which of the following is a document used for Time Booking?
(A) Job Card
(B) Bin Card
(C) Stores Ledger
(D) Purchase Requisition
Q. 19. Motion Study is:
(A) Dividing a job into small processes or stages and properly examining and analysing them
(B) Measuring the working speed of machines
(C) Measuring the working speed of workers
(D) All of the above
Q. 20. The main function of the Time Keeping Department is:
(A) Timekeeping
(B) Time Study
(C) Motion Study
(D) All of these
Q. 21. The main functions of the Wage Department are:
(A) Distribution of work among the workers
(B) Supervision of workers’ work
(C) Preparation of the wage sheet of workers
(D) Both (A) and (B)
Q. 22. Which Time Booking document is particularly suitable when a worker frequently changes from one job to another during a day?
(A) Daily Time Sheet
(B) Attendance Register
(C) Wage Sheet
(D) Payroll Register
Q. 23. A Weekly Time Sheet is primarily used to record:
(A) The weekly time spent by a worker on different jobs
(B) The quantity of materials purchased
(C) The attendance of customers
(D) The selling price of products
Q. 24. In Time Keeping, which time of workers is considered?
(A) The actual time spent on production work excluding other time
(B) The total time of their presence in the factory
(C) The extra time spent on production work
(D) The total idle time in the factory
Q. 25. Idle time can be controlled by:
(A) Time Rate System
(B) Straight Piece Rate System
(C) Both (A) and (B)
(D) None of these
Q. 26. Direct wages are included in:
(A) Selling cost
(B) Prime cost
(C) Factory cost
(D) Material cost
Q. 27. Which of the following is NOT normally a purpose of Time Booking?
(A) Determining the time spent on different jobs
(B) Ascertainment of labour cost of individual jobs
(C) Determining the cost of raw materials purchased
(D) Identifying idle time
Q. 28. Which of the following is a desirable feature of a Time Keeping System?
(A) No record of departure time
(B) Allowing workers to mark attendance for others
(C) Recording the actual arrival and departure time
(D) Allowing unrestricted relaxation to latecomers
Q. 29. The method of Time Keeping in which workers insert a card into a machine is known as:
(A) Attendance Register Method
(B) Token Method
(C) Card Time Recording Method
(D) Muster Roll Method
Q. 30. Indirect wages in a factory are included in:
(A) Factory cost
(B) Office cost
(C) Selling cost
(D) Material cost
Q. 31. Normal Idle Time is:
(A) The idle time that can be controlled
(B) The idle time that occurs suddenly in an organisation due to any reason
(C) The idle time that can be anticipated but cannot be controlled
(D) The idle time that cannot be anticipated but can be controlled
Q. 32. Wages of normal and uncontrollable idle time are included in:
(A) Factory Overhead
(B) Distribution Overhead
(C) Office Overhead
(D) Prime Cost
Q. 33. Under the Token or Disc Method of Time Keeping, a worker generally:
(A) Deposits a token or disc bearing his identification
(B) Records production directly in the Cost Sheet
(C) Prepares his own wage sheet
(D) Records the quantity of raw materials issued
Q. 34. Which of the following is an important advantage of a mechanical Time Keeping system?
(A) Greater possibility of proxy attendance
(B) Greater accuracy in recording attendance
(C) Complete elimination of labour cost
(D) No record of arrival time
Q. 35. If the time shown by Time Keeping records is greater than the time shown by Time Booking records, the difference generally represents:
(A) Productive time
(B) Idle time
(C) Standard time
(D) Normal working time
Q. 36. Wages relating to abnormal idle time are generally:
(A) Included in the cost of production
(B) Treated as direct material cost
(C) Excluded from the cost of production and transferred to Costing Profit and Loss Account
(D) Added to selling price directly
Q. 37. What is determined by Time Study?
(A) The standard time of a job
(B) The standard speed of work
(C) The standard method or technique of work
(D) None of these
Q. 38. The methods of controlling idle time are:
(A) Proper production planning
(B) Maintenance of the power supply plant
(C) Better relations between workers and management
(D) All of these
Q. 39. Which of the following is most appropriately classified as abnormal idle time?
(A) Time taken for a normal tea break
(B) Time lost due to an unforeseen major accident
(C) Time taken to reach the workplace from the factory gate
(D) Time spent in normal machine setting
Q. 40. The time lost for the regular maintenance of a factory machine is called:
(A) Abnormal Idle Time
(B) Overtime
(C) Normal Idle Time
(D) Standard Time
Q. 41. Direct wages are an element of ______ and indirect wages are an element of ______.
(A) (i) Prime Cost, (ii) Overhead
(B) (i) Factory Cost, (ii) Prime Cost
(C) (i) Factory Cost, (ii) Overhead
(D) (i) Overhead, (ii) Factory Cost
Q. 42. Which of the following may cause normal idle time?
(A) Major fire in the factory
(B) Lockout
(C) Time lost due to normal personal needs of workers
(D) Sudden earthquake
Q. 43. Which of the following combinations is correctly matched?
(A) Time Keeping — Time spent on individual jobs
(B) Time Booking — Attendance at factory gate
(C) Time Keeping — Recording arrival and departure of workers
(D) Time Booking — Recording only the date of joining
Q. 44. Which of the following statements correctly distinguishes Time Keeping from Time Booking?
(A) Time Keeping records time spent on individual jobs, whereas Time Booking records attendance
(B) Time Keeping records workers’ attendance, whereas Time Booking records time spent on specific jobs
(C) Both Time Keeping and Time Booking record only idle time
(D) Both are concerned only with wage payment
Q. 45. Time Keeping minus Time Booking represents:
(A) Idle time
(B) Normal time
(C) Overtime
(D) Abnormal time
Q. 46. From a Job Card, we can know:
(A) The time taken to start and complete a specific job
(B) The time a worker is present in the factory
(C) The time a worker works outside the factory
(D) The idle time of the workers
Q. 47. If production stops due to breakdown of machinery in a factory, the idle time caused is due to:
(A) Administrative cause
(B) Economic cause
(C) Production cause
(D) None of these
Q. 48. Which of the following is not a method of Time Keeping?
(A) Attendance Register
(B) Time Recording Clock
(C) Job Card
(D) Biometric System
Q. 49. The main purpose of a good Time Keeping System is to:
(A) Record only the wages of workers
(B) Record the attendance of workers accurately
(C) Calculate the selling price of products
(D) Determine the profit of the business
Q. 50. Which document is primarily used to record the time spent by a worker on different jobs?
(A) Wage Sheet
(B) Job Card
(C) Attendance Register
(D) Stores Ledger
Q. 51. The time lost in reaching the work department on one’s own from the factory gate is called:
(A) Overtime
(B) Normal Idle Time
(C) Abnormal Idle Time
(D) Standard Time
Q. 52. The working speed of machines is measured through:
(A) Motion Study
(B) Cost Study
(C) Time Study
(D) Overhead Study
Q. 53. What is overtime?
(A) The time during which workers are engaged in work
(B) The extra time for which workers are engaged beyond the normal prescribed working hours
(C) The time during which workers work more than 8 hours a day
(D) The time during which workers work more than 45 hours a week
Q. 54. The difference between the time shown by the Time Clock and the time recorded on Job Cards generally represents:
(A) Overtime
(B) Idle Time
(C) Normal Time
(D) Standard Time
Q. 55. Which of the following is an example of idle time caused by a production-related reason?
(A) Waiting for raw materials
(B) Tea break
(C) Government holiday
(D) Personal leave
Q. 56. The wages of an apprentice are an example of which type of wages?
(A) Direct wage
(B) Indirect wage
(C) Both (A) and (B)
(D) None of these
Q. 57. The time lost in a factory due to a declared work stoppage by workers is called:
(A) Normal idle time
(B) Normal overtime
(C) Abnormal idle time
(D) Abnormal overtime
Q. 58. Time Study refers to:
(A) Determining the standard time required to complete a task
(B) Determining machine hours
(C) Determining the time during which workers remain engaged in work
(D) None of these
Q. 59. Idle time arising because of poor production planning is generally classified as:
(A) Normal idle time
(B) Abnormal idle time
(C) Normal overtime
(D) Standard time
Q. 60. Which of the following is most likely to cause idle time due to an economic reason?
(A) Machine breakdown
(B) Shortage of raw materials
(C) Fall in demand for the product
(D) Power failure
Q. 61. Time Keeping is:
(A) Recording the details of idle time in the factory
(B) Recording the time of entry and exit of workers in the factory
(C) Recording the time during which workers are engaged in work in the factory
(D) Recording details related to the Wage Department
Q. 62. Maintenance of labour cost records is the function of the ______ department.
(A) Personnel
(B) Timekeeping
(C) Cost Accounting
(D) Wages Payment
Q. 63. According to the Indian Factories Act, the normal daily working hours of a worker are:
(A) 8 hours
(B) 9 hours
(C) 10 hours
(D) 12 hours
Q. 64. Which of the following is most likely to cause idle time due to an administrative reason?
(A) Lack of proper production planning
(B) Fall in market demand
(C) Machine breakdown
(D) Tea interval
Q. 65. Which of the following is a manual method of time keeping?
(A) Time Recording Clock
(B) Attendance Register
(C) Biometric Machine
(D) Punch Card Machine
Q. 66. Which device is commonly used under the mechanical method of time keeping?
(A) Attendance Register
(B) Daily Time Sheet
(C) Time Recording Clock
(D) Job Card
Q. 67. The objectives of Time Keeping are:
(A) Preparation of wage bills
(B) Determination of overhead
(C) Maintaining factory discipline
(D) All of these
Q. 68. Time Booking plus Idle Time equals:
(A) Overtime
(B) Idle time
(C) Standard time
(D) Normal time
Q. 69. Indirect wage refers to:
(A) Wages paid to workers who are not directly engaged in production
(B) Wages paid to unskilled workers for production
(C) Wages paid to skilled workers for production
(D) Wages paid to workers in cash for production
Q. 70. Which of the following is an essential feature of a good time-keeping system?
(A) It should be complicated
(B) It should be inaccurate
(C) It should be economical and reliable
(D) It should record only overtime
Q. 71. The primary purpose of time booking is to ascertain:
(A) The cost of each job or operation
(B) The total sales of the factory
(C) The amount of capital invested
(D) The selling price of the product
Q. 72. The salary of a supervisor for constructing a house is a:
(A) Direct cost
(B) Direct labour cost
(C) Indirect cost
(D) Indirect labour cost
Q. 73. Direct wages refer to:
(A) Wages paid to workers directly engaged in production
(B) Wages paid to skilled workers for production
(C) Wages paid to unskilled workers for production
(D) Wages paid to both skilled and unskilled workers for production
Q. 74. Which of the following is a method of time booking?
(A) Attendance Register
(B) Job Card
(C) Time Recording Clock
(D) Wage Sheet
Q. 75. If the rate of production is reduced due to low demand for a product, the idle time created is due to:
(A) Production cause
(B) Economic cause
(C) Administrative cause
(D) None of these
Q. 76. Time Study is:
(A) Proper measurement of the labour process for a job
(B) Determining the estimated time required to complete a job
(C) Determining the estimated idle time to complete a job
(D) Determining the estimated overtime to complete a job
Q. 77. Which method of Time Keeping is most likely to minimise the possibility of one worker marking attendance on behalf of another?
(A) Attendance Register Method
(B) Token or Disc Method
(C) Oral Reporting Method
(D) Muster Roll Method
Q. 78. In the Attendance Register method of Time Keeping, the worker generally records:
(A) The jobs completed during the day
(B) The quantity of output produced
(C) The time of arrival and departure
(D) The amount of wages earned
Q. 79. Which of the following is an important requirement of an effective Time Keeping arrangement?
(A) It should permit proxy attendance
(B) It should record attendance accurately
(C) It should record only productive hours
(D) It should ignore early departures
Q. 80. The principal distinction between Time Keeping and Time Booking is that Time Keeping records:
(A) Time spent on each individual job
(B) Attendance time of workers, whereas Time Booking records time spent on jobs
(C) Only idle time
(D) Only overtime
Q. 81. Which record would be most useful for finding out how much time a worker has spent on a particular job?
(A) Attendance Register
(B) Job Card
(C) Wage Register
(D) Payroll Sheet
Q. 82. A worker attends the factory regularly but spends part of the available working time waiting for materials. From the costing point of view, the waiting period is:
(A) Time Booking
(B) Idle Time
(C) Overtime
(D) Standard Time
Q. 83. If workers remain without work because the required production order has not been received, the idle time is mainly attributable to:
(A) Economic factors
(B) Personal factors
(C) Material handling factors only
(D) Time Keeping errors
Q. 84. A sudden failure of the factory's electricity supply causes workers to remain without work. This idle time is primarily associated with:
(A) Production-related causes
(B) Selling-related causes
(C) Wage-payment causes
(D) Personal causes
Q. 85. Which of the following is most closely associated with an administrative cause of idle time?
(A) Lack of proper production planning
(B) Low market demand
(C) Normal tea break
(D) Personal relaxation of a worker
Q. 86. Which of the following is most likely to be treated as an unavoidable part of normal idle time?
(A) Time lost due to a major unexpected strike
(B) Time required for normal personal needs
(C) Time lost because of a prolonged factory closure
(D) Time lost due to an unforeseen major accident
Q. 87. If a worker is present in the factory but his entire attendance time cannot be charged to any particular job, the difference is generally identified through:
(A) Time Booking records compared with Time Keeping records
(B) Stores Ledger compared with Purchase Book
(C) Sales Book compared with Cash Book
(D) Cost Sheet compared with Balance Sheet
Q. 88. Which of the following would make a Time Keeping System less reliable?
(A) Recording arrival and departure electronically
(B) Regular supervision of attendance recording
(C) Allowing workers to record attendance for absent colleagues
(D) Maintaining proper attendance records
Q. 89. A Job Card primarily enables the cost department to determine:
(A) The time spent by a worker on a particular job
(B) The total quantity of materials purchased
(C) The total cash balance of the factory
(D) The selling price of finished goods
Q. 90. Which situation would most clearly indicate that idle time has arisen because of insufficient work rather than a worker's personal reason?
(A) A worker takes a normal meal break
(B) A worker arrives late voluntarily
(C) Workers wait because there is no production order available
(D) A worker leaves the workplace without permission
Q. 91. In a factory, 8 workers are employed. Each worker is present for 9 hours in a day. Due to a shortage of materials, each worker remains idle for 1.5 hours. The total idle time of all the workers will be:
(A) 10 hours
(B) 12 hours
(C) 14 hours
(D) 16 hours
Q. 92. In a factory, five workers are employed. The wage rate is ₹ 40 per hour. The total working time of each worker is 8 hours. Due to a shortage of raw materials, each worker has 1.2 hours of idle time. The total idle time will be:
(A) 12 hours
(B) 1.2 hours
(C) 6 hours
(D) 10 hours
Q. 93. Ramesh enters the factory at 7 a.m. and leaves at 4 p.m. During this period, he remains idle for 1 hour due to waiting for materials. His time booking will be:
(A) 7 hours
(B) 8 hours
(C) 9 hours
(D) 10 hours
Q. 94. Subhas worked 60 hours in a week. If the normal wage rate per hour is ₹ 70, the amount of his overtime wages will be:
(A) ₹ 4,200
(B) ₹ 3,840
(C) ₹ 840
(D) None of these
Q. 95. According to Time Keeping, a worker’s total time is 55 hours, whereas according to Time Booking, the time is 51 hours. If the wage rate is ₹ 60 per hour, the wages relating to idle time will be:
(A) ₹ 180
(B) ₹ 200
(C) ₹ 240
(D) ₹ 300
Q. 96. According to time keeping, the total time is 48 hours, whereas according to time booking, the time is 46 hours. If the wage rate per hour is ₹ 50, the amount of wages paid for idle time will be:
(A) ₹ 100
(B) ₹ 2,300
(C) ₹ 2,400
(D) ₹ 2,500
Q. 97. A worker works for 50 hours in a week. If the normal working hours are 48 hours per week and the normal wage rate is ₹ 80 per hour, the overtime wages at twice the normal rate will be:
(A) ₹ 160
(B) ₹ 240
(C) ₹ 320
(D) ₹ 400
Q. 98. Six workers are employed in a factory. Each worker is present for 8 hours in a day. The total time booked against different jobs is 42 hours. The total idle time of all the workers will be:
(A) 4 hours
(B) 6 hours
(C) 8 hours
(D) 10 hours
Q. 99. A worker enters the factory at 8 a.m. and leaves at 5 p.m. During the day, he spends 30 minutes on lunch and 30 minutes on normal personal needs. If his wage rate is ₹ 50 per hour, the wages relating to idle time will be:
(A) ₹ 25
(B) ₹ 40
(C) ₹ 50
(D) ₹ 75
Q. 100. Kamal entered the factory at 6 a.m. and left at 3 p.m. During this period, his idle time for tiffin and going to the toilet was 2 hours. In this case, Kamal’s time keeping will be:
(A) 2 hours
(B) 6 hours
(C) 7 hours
(D) 9 hours
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