It may be defined as register in which the roll called of the labour is done. Besides these, the amount paid to a particular is also noted. Muster roll is used to keep the record of temporary labours with the daily attendance and how many hours they work on a particular day. The preparation bills and payment for certain- period need the help of muster roll. The following systems have been used in almost all farms of Bangladesh to maintain the muster roll.
X = Full day present
A = Whole day absent
= 1/2 day morning (A)
/ = 1/2 day evening (/A)
XI= One and 1/2 day
AGRONOMY FIELD LABORATORY
DEPT. OF CROP SCIENCE AND TECHNOLOGY
UNIVERSITY OF RAJSHAHI
Signature of the accountant Signature of the farm supervisor
Objectives of muster roll:
i) To keep identity of labours.
ii) To keep the daily attendance of labour.
iii) To serve as a bill and a voucher.
iv) To serve as a document for the farm manager to spend money on labour head to the higher authority.