Abstract: A system and method for creating a time sheet. The system collects at a reporting device, chronologically-identifiable log entries from a variety of activity recording devices, including without limitation, mobile, desktop and networked phones, PDAs, media recorders, satellite positioning systems, handheld, mobile, desktop and networked computers. The reporting device allocates each of the log entries into one or more contiguous, non-overlapping and equal duration time blocks, corresponding to a minimum billing increment. The allocated log entries are processed by filtering, consolidation and sorting to identify an appropriate allocated log entry for each time block from which a time sheet may be generated comprising an identifier providing client or project information and a time value attributed to such activity. The time sheet may form an input into a time entry system.