Future Business Leaders of America (FBLA) Accounting Practice Test

Which document tracks the hours worked by an employee?

1. Employment contract

2. Invoice

3. Time card

4. Performance review

The correct answer is: Time card

The time card is the document specifically designed to track the hours worked by an employee. It serves as a record that employees can fill out to indicate when they start and stop working each day, and how many hours they worked during a specific pay period. This detailed tracking is essential for calculating payroll, ensuring that employees are paid accurately for their time. In contrast, an employment contract outlines the terms and conditions of employment but does not track hours worked. An invoice is a request for payment for goods or services rendered and does not pertain to individual employee hours. A performance review is an assessment of an employee's work performance and contributions to the company, focusing more on outcomes and behaviors than on the actual hours worked. Therefore, the time card is the correct choice for tracking an employee's hours.