Hi Jazib.
In this case how many days did your employee took? it looks like it took only 1 day over the period and thus it also look like you are provision for 2,5 days (I am assuming for a monthly period payroll that should be 1/12 of its annual holiday quota)... nothing so wrong about it.
You could always argue that linear annual system of provision is too simple and not the best because it may lead to provision error but not from the provision - consumption point of view in terms of days but rather in terms of value if your basis is your salary (because that might change during the year, could be AED 18.000 from January to June, and AED 25.000 from July to December; one day holiday in February does not have the same value of one day holiday in October) so your basis for provision/consumption might differ in this case - but this is another conversation I guess.
Why do you want to make provision same as payment? Is this because in this particular period employee as taken 2.5 days holidays? How do you record absence in your system, is it via IT2001 or IT0015? and holiday quota? is It via IT2006? What payroll rules generates provision (9200) and value consumption (1200)? Can you post details of this here?
Antoine