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leave per annum. Employees are able to carry forward a maximum of 10 days of leave that is not taken. At year end, 31 July

leave per annum. Employees are able to carry forward a maximum of 10 days of

leave that is not taken.

At year end, 31 July 2014, the following leave days were not taken:

Leave days taken 21 days 14 days 12 days

Number of employees 80 10 10

Required:

(a) Calculate the accrual for leave pay for the year ended 31 July 2014. The average salary per day is

R200

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