Maude Charlee is right; the dispatcher's paperwork is generally used for compilation of DEP/ARR times. When I was a dispatcher, we used on chocks, engines & beacon "off" as ARR time; start of pushback (or taxi on self-manoeuvering stands) for DEP (with the exception of KLM/KLM Cityhopper who use beacon "on" instead).
Now that I fill in the PLOG (always being PNF on the ground), my company use start of pushback/taxi as DEP and "chocks on" as ARR time - to the nearest minute (from the GPS to be accurate). No rounding up or down. Good for mental arythmetic when calculating block and flight times!
As Maude Charlee wrote, at some lo-cost outfits the cpt. agrees an off-blocks time with the dispatcher while he/she is still on the flight deck - let alone doors closed, chocks off, beacon "on" or pushback started! Talk about creative accounting...
Cheers
