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Problem: Earth is "Slow"A normal calendar year has 365 days. However, it actually takes the Earth 365.2422 days to orbit the Sun once. We have extra 365.2422 – 365 = 0.2422 days That extra 0.2422 of a day (about 5 hours, 48 minutes, and 45 seconds) doesn't seem like much, but if we ignore it, our seasons would eventually drift. After 100 years, the calendar would be off by about 24 days! Imagine celebrating Christmas in the middle of a scorching summer—that's what would happen eventually.

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 16 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.