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  2. American Postal Workers Union - Wikipedia

    en.wikipedia.org/wiki/American_Postal_Workers_Union

    The American Postal Workers Union (APWU) is a labor union in the United States. It represents over 200,000 employees and retirees of the United States Postal Service who belong to the Clerk, Maintenance, Motor Vehicle, and Support Services divisions. It also represents approximately 2,000 private-sector mail workers.

  3. Accrual accounting in the public sector - Wikipedia

    en.wikipedia.org/wiki/Accrual_accounting_in_the...

    It is possible for fiscal rules to be applied on an accrual basis, but in a large majority of OECD countries, government spending limit rules are cash-accounting based. [ 3 ] : 122 This may be because a cash-based spending rule is relatively simple to use to demonstrate compliance, and is closely related to a government's immediate financing ...

  4. Australian Fair Pay and Conditions Standard - Wikipedia

    en.wikipedia.org/wiki/Australian_Fair_Pay_and...

    Part-time employees accrued their annual leave on a pro rata basis. Annual leave accrued for each completed four-week period of continuous service and was cumulative. Casual employees did not have an entitlement to annual leave under the Standard. Continuous shift workers received an additional week of annual leave, provided they regularly ...

  5. List of minimum annual leave by country - Wikipedia

    en.wikipedia.org/wiki/List_of_minimum_annual...

    The paid annual leave is calculated on the basis of 2.5 days per month of work. The total duration of the leave cannot, however, exceed 30 calendar days per year. [7] Every employee is also entitled to 11 paid public holidays. [4] 30 11 41 Andorra: Workers are entitled to 31 calendar days of paid leave after one year of employment.

  6. Sick leave in the United States - Wikipedia

    en.wikipedia.org/wiki/Sick_leave_in_the_United...

    Companies with 25 or more employees are required to give anyone who works over 12 hours a week paid sick and safe leave. Workers earn 1 hour of paid sick and safe leave every 30 hours and can use up to 40 hours a year. Unused time can be carried over, but employers can limit the number of accrued hours to 64.

  7. Basis of accounting - Wikipedia

    en.wikipedia.org/wiki/Basis_of_accounting

    In accounting, a basis of accounting is a method used to define, recognise, and report financial transactions. [1] The two primary bases of accounting are the cash basis of accounting, or cash accounting, method and the accrual accounting method. A third method, the modified cash basis, combines elements of both accrual and cash accounting.

  8. Accrual - Wikipedia

    en.wikipedia.org/wiki/Accrual

    In payroll, a common benefit that an employer will provide for employees is a vacation or sick accrual. This means that as time passes, an employee accumulates additional sick leave or vacation time and this time is placed into a bank. Once the time is accumulated, the employer or the employer's payroll provider will track the amount of time ...

  9. All-events test - Wikipedia

    en.wikipedia.org/wiki/All-events_test

    This violates traditional accrual method recognition of income and is an exception to the all-events test because the right to income is not yet fixed. The taxpayer has not yet performed services allowing for the collection of income but through Revenue Ruling the IRS has determined that recognition of income is proper because cash is in hand.