The attached file will help to track leaves year wise.
To help yourself you can copy this excel sheet and rename it year wise to maintain the leave record for the whole period of articleship.
Start with that month sheet when you have joined articleship.
Enter the year i.e 2013, 2014 etc in the January sheet as it will update the same in all the sheets.
As an when you take the leave Put the custom key label such as V, S or any other of your own and note the total Leave for that month
After the completion of the year total the leaves of all the months and enter it into the Leave Calc sheet in the respective year
It will automatically compute the eligible leaves and give you the excess/(shortfall).
(Submitted by -Anish Gandhi-A CA Student from Mumbai)