even though you do not have time and attendance, you can still setup vacation accrual in payroll if using ADP or something similar. Formulas would be in payroll and would calculate each pay. When employee takes vacation, you can then record payment in payroll system. Can setup both prior vacation earned and then separate current earned if taking last years earned in current year. At end of year, you just move balance of current year to prior year earned earning, and restart current year earning at zero.