Illustrative cases of computation of leave for 3 years of aticleship training Case I Days A. Total number of days served (365×3) 1095 B. Less: Total leave taken (other than weekly holidays) 188 C. Actual Period served 907 D. Entitlement of leave (1/6th of the actual period served) (907/6) 151 EXCESS LEAVE: (B - D) 37 Case II A. Total number of days served (365 × 3) 1095 B. Less: Total leave taken (other than weekly holidays) 137 C. Actual Period served 958 D. Entitlement of leave (1/6th of the actual period served) (958/6) 160 EXCESS LEAVE: (B-D) NIL Case III A. Total number of days served 700 B. Less: Total leave taken (other than weekly holidays) 140 C. Actual Period served 560 D. Entitlement of leave (1/6th of the actual period served) (560/6) 93 EXCESS LEAVE: (B-D) 47 43 Illustrative cases of computation of leave for 3 ½ years of articleship training Case IV A. Total number of days served (365×3.5) 1277 Days B. Less: Total leave taken (other than weekly holidays) 200 C. Actual Period served 1077 D. Entitlement of leave (1/6th of the actual period served) (1077/6) 180 EXCESS LEAVE: (B - D) 20 Case V A. Total number of days served (365 × 3.5) 1277 B. Less: Total leave taken (other than weekly holidays) 170 C. Actual Period served 1107 D. Entitlement of leave (1/6th of the actual period served) (1107/6) 185 EXCESS LEAVE: (B-D) NIL
computation of leave of aticleship training
CA.kaya (Chartered accountant) (3990 Points)
12 September 2009
CAclubindia
