The time attendance machine is desgned in such a way that it records in and out from the office so many times. In this case, it becomes difficult to know that what is the first time and last time and he or she entered the office. This calculation is necessary for payroll processing and valuation of over time hours. Apart from this, it is necessary to judge the fair usage of the company's policy by the employees.
In Excel, this can be done via two statistical functions which are MINIFS and MAXIFS.
= MINIFS(min_range, criteria_range1, criteria, in)
= MAXIFS(max_range, criteria_range1, criteria, out)