A time attendance tracking method is provided by which a hand-held device is set as a primary device and/or a secondary device based on inherent mobile identity of the hand-held device and operable in either a first mode and/or a second mode. The first mode permits the user to clock-in and/or clock-out for attendance recording for the user tied account while the second mode restricts the user to clock-in and/or clock-out for attendance recording for the user tied account.