The Dial Time Records In Cost Accounting.
The dial time records is a machine which has a dial around the clock. The dial has a number of wholes and each whole bears a number corresponding the identification number of the workers concerned. There is one radial arm at the centre of the dial. As the workers enter the factory gate he is to press the radial arm after placing it at the whole of his number and his time is automatically recorded in a roll of paper inside the machine that is sent to pay roll department for wage bills.