HOD (Accounts Dept)
1426 Points
Joined November 2009
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
I HAVE TAKEN IT FROM ICAI' TRAINING GUIDE.
NOTE :- EXAM DURATION WILL NOT BE TREATED AS LEAVE