261 Day Accounting

261 days can be calculated as the number of working days in a year. This number is arrived at by multiplying a five-day working week by 52.2 weeks. 52.2 weeks is calculated by dividing 365 days in the year by 7 days in a week.

The number of working days in the year is used in a variety of calculations such as calculating hourly wages from annual salary amounts ((salary / working days per year) / working hours per day).