Time recording clock is a time recording machine used to record the lime of arrival and departure of an employee. The time is recorded on the card allotted to each employee of the organisation. The card is punched in this machine, which records the time of arrival and departure automatically. These machines are fitted with a clock to show the time. The advantages of the use of time recording machines are:

(a) It records the actual time of arrival and departure.

(b) It is not possible to manipulate the time in case of late arrival or early departure.

(c) It is helpful for preparation of pay bill of the organization.