computation of leave of aticleship training

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

Replies (1)

totally confused

 

According to me

assume that total leave taken is 180

total article ship period (3*365)       =   1095

total allowable leaves 1/7 * 1095      =   156

So excess leave taken 180-156             = 24

 

is this right plz correct me if i'm wrong !

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
17 September 2026
Chartered Accountant

Dass Gupta & Associates

Gurgaon

CA

View Details
Company
Featured ARTICLESHIP 06 October 2026
Semi Qualified

AJAY SINGH AND CO LLP

Thane

CA Final

View Details
Company
08 October 2026
SALES TELECALLER

HIRE NOVA

Lucknow

Graduate (Any)

View Details
Company
06 October 2026
Assistant Manager - Audit and Compliance

Ravi K Jain & Co

Noida

Others

View Details
Company
ARTICLESHIP 28 September 2026
Junior Accountant

J S P M & Associates LLP

Pune

B.Com

View Details
Company
ARTICLESHIP 16 September 2026
CA Article Trainee

SR BAGAI & Co.

New Delhi

CA Inter

View Details
Company
16 September 2026
Internal Audit - Team Lead

Consulting & Beyond

Chennai

CA

View Details
Company
ARTICLESHIP 07 October 2026
Article Trainee/ CMA Trainee

RMA And Associates LLP

New Delhi

CA Inter

View Details