Please Clarify which one is correct ?
Accourding ICAI study material:-
Labour Turnover (Flux Method) =
Number of employees separated – number of employees accessions
-------------------------------------------------------------------------------- X 100
Average number of employees on rolls during the period
Accourding to others material(Flux Method) =
Number of employees separated + number of employees accessions
-------------------------------------------------------------------------------- X 100
Average number of employees on rolls during the period
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