Which Statement Relating to Sick Leave Is Correct

Multiple Choice

Which statement relating to sick leave is correct?

A) Upon termination of employment, employees are generally entitled to be paid pro-rata for sick leave not taken.
B) When sick leave is actually taken by employees an entry is made to debit sick leave expense and credit the Australian Tax Office.
C) Accounting for sick leave is determined by the conditions attached to the employment contract.
D) Sick leave is to be paid at the lowest award rate rather than the normal salary rate.