Bear Island Ltd has a weekly payroll of $300 000. The employees receive entitlements to two weeks’ sick leave per year. The sick-leave entitlements are classified as non-vesting. Past experience, and experience within the industry, suggest that 60 per cent of employees will use their full two weeks’ entitlement each year; 20 per cent of employees will take one week’s sick leave each year; and 10 per cent of employees will take one day’s sick leave each year. REQUIRED a) Calculate the expected annual sick-leave expense for Bear Island Ltd (on the basis of average salaries). b) Provide the journal entries necessary to recognise the sick-leave entitlement expense as it accrues.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
Section: Chapter Questions
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Bear Island Ltd Has A Weekly Payroll Of $300 000. The Employees Receive Entitlements To Two Weeks’ Sick Leave Per Year. The Sick-Leave Entitlements Are Classified As Non-Vesting. Past Experience, And Experience Within The Industry, Suggest That 60 Per Cent Of Employees Will Use Their Full Two Weeks’ Entitlement Each Year; 20 Per Cent Of Employees Will Take

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Bear Island Ltd has a weekly payroll of $300 000. The employees receive entitlements to two weeks’ sick leave per year. The sick-leave entitlements are classified as non-vesting. Past experience, and experience within the industry, suggest that 60 per cent of employees will use their full two weeks’ entitlement each year; 20 per cent of employees will take one week’s sick leave each year; and 10 per cent of employees will take one day’s sick leave each year.

REQUIRED

a) Calculate the expected annual sick-leave expense for Bear Island Ltd (on the basis of average salaries).

b) Provide the journal entries necessary to recognise the sick-leave entitlement expense as it accrues.

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