Question

At 30 June 2020, the accountant for FreshMeat Ltd is preparing the financial statements for the...

At 30 June 2020, the accountant for FreshMeat Ltd is preparing the financial statements for the year ended on that date. To calculate the annual leave payable, the accountant had gathered the following information on employee annual salary weeks leave outstanding:

Employee

Annual salary

Weeks leave outstanding

David Glade

Kevin Cougar

Amanda Willigen

Steve Barber

200,000

120,000

100,000

80,000

5

3

2

1

Required

  1. Calculate the annual leave payable for FreshMeat Ltd as at 30 June 2020 based on a 52-week year.   
  2. The balance of the annual leave payable before the above calculation was $1,000. Show the general journal entry to record the appropriate balance in the Annual Leave Payable account.

Homework Answers

Answer #1

Employee

Annual salary

Weeks leave outstanding

Annual leave payable

David Glade

200,000

5

200,000 * 5/52

= $ 19231

Kevin Cougar

120,000

3

120,000*3/52

= $ 6923

Amanda Willigen

100,000

2

100,000 * 3/52

= $ 3846

Steve Barber

80,000

1

80000 * 1/52

= 1538

Total

31,538

The required journal entry would be

Annual leave expense

30,538

          Annual leave payable

30,538

( To record year end annual leave liability 31538-1000)

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