Which Statement Relating to Annual Leave Under Australian Awards Is

Which statement relating to annual leave under Australian awards is incorrect?

A) Employees are normally entitled to four weeks paid annual leave per annum.
B) The entitlement to annual leave accrues to an employee on a day-to-day basis throughout the year.
C) Employees are entitled to be paid pro-rata for annual leave not taken on termination of employment.
D) The entry to recognise annual leave each month is a debit to annual leave expense and a credit to bank.