Abstract: A time recorder which can be used for both vertical and horizontal states is disclosed. It has a box shaped main body just as a usual time recorder. The main body has an end face in which an insertion slot for inserting a time card is formed. Adjacent to this end face, there is formed an inclined portion. This inclined portion which is integrally connected to the end face constitutes a mounting portion. A panel including an indicator and an operation apparatus mounted thereon is detachably fitted to the mounting portion. By merely reassembling the recorder by shifting the panel at 180.degree. when mounting to the inclined portion of the main body, the time recorder can be used in both vertical and horizontal states.