Which statement relating to annual leave under Australian awards is incorrect?

Select one:

a.

Employees are normally entitled to four weeks paid annual leave per annum.

b.

The entitlement to annual leave accrues to an employee on a day-to-day basis throughout the year.

c.

Employees are entitled to be paid pro-rata for annual leave not taken on termination of employment.

d.

The entry to recognise annual leave each month is a debit to annual leave expense and a credit to bank.