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CMD

ACCOUNTANCY MAY 2003

QUESTION 3 - ANSWER

Total Gross pay                                       774.50

Total of employers National Insurance          44.94

                                                             ______

Total payroll cost                                   819.44

CMD: CLUB LAW AND ADMINISTRATION

LESSON 2

Full answer:

The Working Time Regulations 1998 as amended entitle workers to:

• Rest periods and paid holiday
• A right not to be required to work more than 48 hours a week on average
• Rights for night workers
• Additional protection for adolescent workers

Holiday

• Majority of workers are entitled to 4 weeks paid holiday a year
• Amount of leave in the first year builds at the rate of 1/12 of the actual entitlement of each month and, where the calculation does not result in an exact number of days’ leave, the amount is rounded up to the next ½ day

Disapplying the Maximum Working Week

• Individual workers can agree to opt out of the 48-hour limit on the working week. For the agreement to be valid, it must: -
• Be in writing
• State whether it relates to a specified or indefinite period
• Be terminable by the worker giving notice of at least seven days (or a longer specified period of not more than 3 months)

Daily and Weekly Rest Periods and Rest Breaks

• Adult workers are entitled to 11 hours consecutive rest in each 24 hour period
• Young workers are entitled to 12 hours consecutive rest in each 24 hour period
• Adult workers are entitled to an uninterrupted rest period of not less than 24 hours in each 7 day period – this may be averaged over a 2 week period
• Young workers are entitled to 2 days rest in each week – this cannot be averaged over a 2 week period, but can be reduced to 36 hours where justified by “technical or work organisation reasons”.
• Adult workers who work more than 6 hours in any day are entitled to a rest break. The length of the rest break may be determined by a collective or workforce agreement. If, however, there is no agreement, the worker’s break must be at least 20 minutes long.
• Young workers are entitled to a minimum of 30 minutes break if they work for longer than 4½ hours.

NB. Young workers are defined as those over school leaving age but under 18

– ANSWER

A)
BANK CASH BOOK ACCOUNT
01-Apr Balance brought down 1760 424 380
03-Apr Banking 5165 03-Apr Miss Print 425 90
07-Apr I Countem 426 175
10-Apr Banking 4750 08-Apr S Mashemup Ltd 427 7250

17-Apr Banking 4895 23-Apr Big Brew Ltd 428 2350
20-Apr Credit transfer – HMC&E VAT 375 26-Apr Tossitaway Ltd 429 2350

26-Apr DD Rates 1350

Balance to end c/d 3000
16945 16945

C) BANK RECONCILIATION STATEMENT AT 30 APRIL

Balance as per bank statement 5350

Add: uncredited bank deposit -
_____
5350

Less: unpresented cheques:-
Big Brew Ltd – 428 (2,350)
Balance as per Bank Cash book 3000
______

Full answer (as provided in 500 Points of Club Law, page 7):

The Licensing Act 1964 provides as follows: -

• An elective committee means a committee consisting of club members who are elected to the committee for a term of not less than one year nor more than five years

• Election to the committee must be held annually, and if all the elected members do not go out of office in every year there must be fixed rules for determining those who are to do so. All members of the club entitled to vote at the election and of not less than two years standing must be equally capable of being elected, subject only to any provision for nomination by members and to any provision prohibiting or restricting re-election. If nomination is required, all such members must have equal voting rights to nominate persons for election.

• Except either in the case of a committee with less than four members or of a committee concerned with the purchase for or supply by the club of intoxicating liquor, a committee of which not less than two-thirds of the members are elected in accordance with the above rules is to be treated as an elective committee (for example a finance committee of six members including two co-opted members).

• A sub-committee of an elective committee is also to be treated as an elective committee if its members are appointed by the committee and not less than two-thirds of them (or in the case of a sub-committee have less than four members or being concerned with the purchase or supply by the club of intoxicating liquor, all of them) are properly elected members of the parent committee and who go out of office in the sub-committee on ceasing to be members of the parent committee.

• A person who is appointed on a casual vacancy to fill the place of a member of an elective committee for the remainder of his term and no longer, shall, however appointed, be treated as properly elected to the committee if the person whose place he fills was so properly elected or is to be treated as having been so elected.

Under the Licensing Act 1964 clubs registered under the Friendly Societies Act or Industrial and Provident Societies Acts are taken to satisfy the requirements of an “elective committee” provided that the club committee is elected or appointed by the members.

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If you would like more information about the CMD course then contact maria.barry@wmciu.org