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SAM - Chapter 10400

10454     ACCOUNT NO. 3760 - ACCRUED LEAVE TIME
(Revised 06/05)
 
Normal Balance:  Credit
 
Purpose:  This account shows the amount reserved for the liability for vacation and compensating time off earned but not taken.
 
Subsidiaries:  Schedule computed from Employee Leave Records, Form 642.
 
Normal Entries:
Entry No. Debits Entry No. Credits
No standard entries are shown since this account has limited use.

 

Updated : 7/9/2007