use strict;
use warnings;
use Time::Piece;
use Time::Seconds;

my $t = Time::Piece->new();
my $year = $ARGV[ 0 ] || 2014;

foreach my $month ( 1 .. 12 ) {
    my $tdates = $t->strptime("$year/$month/1", '%Y/%m/%d');
    my $day_of_month = $tdates->month_last_day();
    $tdates = $t->strptime("$year/$month/$day_of_month", '%Y/%m/%d');
    while ($tdates->wdayname ne 'Fri') {
        $tdates -= ONE_DAY;
    }
    printf "Last Friday of Month %02d is %s\n", $month, $tdates->ymd()
+;
}

__END__

Last Friday of Month 01 is 2014-01-31
Last Friday of Month 02 is 2014-02-28
Last Friday of Month 03 is 2014-03-28
Last Friday of Month 04 is 2014-04-25
Last Friday of Month 05 is 2014-05-30
Last Friday of Month 06 is 2014-06-27
Last Friday of Month 07 is 2014-07-25
Last Friday of Month 08 is 2014-08-29
Last Friday of Month 09 is 2014-09-26
Last Friday of Month 10 is 2014-10-31
Last Friday of Month 11 is 2014-11-28
Last Friday of Month 12 is 2014-12-26
[download]

#!perl
use strict;
use Time::Piece ;
my $year = 2014;
foreach my $month ( 1..12 ) {
  my $t = Time::Piece->strptime("$year/$month/01", "%Y/%m/%d");
  my $dd = 34 - $t->_wday; # sun=0
  $dd -= 7 if $dd > $t->month_last_day;
  print "$year $month $dd\n";
}
[download]

Whats with the 34?
my $dd = 34 - $t->_wday; # sun=0

35= 5*7 days after the 1st (the "36th") you'll have the same weekday again

36- _wday gives a Sunday

2 days before Sunday is Friday => 34- _wday

... and so on

Cheers Rolf

(addicted to the Perl Programming Language)

Take $n=$lastday->day_of_week of the last day of the month (according to Time::Piece 0=Sunday)

Then subtract $diff days from $lastday to get day_of_week 5 = Friday.

Ie. $diff = ($n-5) % 7

From the Introduction to the Wikipedia article titled Determination of the day of the week:

The basic approach of nearly all of the methods to calculate the day of the week begins by starting from an ‘anchor date’: a known pair (such as January 1, 1800 as a Wednesday), determining the number of days between the known day and the day that you are trying to determine, and using arithmetic modulo 7 to find a new numerical day of the week.

Please check if this works for you. Simple solution to work for each month in reverse direction.

use v5.14;

#!/usr/bin/perl

use strict;
use warnings;
use Time::Piece;

my $t = Time::Piece->new();
my $year = $ARGV[0] || 2014;

foreach my $month ( 1 .. 12 ) {

    #Make an object with first day of each month and use it to get las
+t day of each month
    my $tFirstDayObject = $t->strptime( "$year/$month/1", "%Y/%m/%d" )
+;
    my $monthLastDay = $tFirstDayObject->month_last_day;

    #Now make an object with this last date and use it to get last wee
+kDay number
    my $tLastDayObject = $t->strptime( "$year/$month/$monthLastDay", "
+%Y/%m/%d" );
    my $weekDay = $tLastDayObject->wday;

    #Now calculate how many days to add in this weekDay taking Sunday 
+as the first day
    my $daysToMoveBack = 0;
    $weekDay >= 6 ? ( $daysToMoveBack = $weekDay - 6 ) : ( $daysToMove
+Back = $weekDay + 1 );
    my $lastFridayDate = $monthLastDay - $daysToMoveBack;

    #Now make an object with this $lastFridayDate for each month
    my $tLastFridayObject = $t->strptime( "$year/$month/$lastFridayDat
+e", "%Y/%m/%d" );
    say $tLastFridayObject->cdate;

}
[download]

++gurpreetsingh13. By your use of meaningful variable names and explanatory comments, your script explains what it does and how it does it. One is able to understand your algorithm by reading just the script itself, without having to refer to any module documentation.

This…

    my $daysToMoveBack = 0;
    $weekDay >= 6 ? ( $daysToMoveBack = $weekDay - 6 ) : ( $daysToMove
+Back = $weekDay + 1 );
[download]

…is more succinctly written like this…

    my $daysToMoveBack = $weekDay >= 6 ? $weekDay - 6 : $weekDay + 1;
[download]

Great thanks for the correction and improvement.

Here's my refactored version of your demonstration script:

use strict;
use warnings;

use Time::Piece;

my $year = shift @ARGV || 2014;

my $p = '%Y/%m/%d';    # strptime() format
my $f = '%a %b %d %Y'; # strftime() format

my $t = Time::Piece->new();

for my $month (1 .. 12) {
    # Compute the last day of the month...
    my $monthLastDay
        = $t->strptime("$year/$month/1", $p)->month_last_day();

    # Compute the day of the week of the last day of the month (Sunday
+ = 1)...
    my $weekDay
        = $t->strptime("$year/$month/$monthLastDay", $p)->wday();

    # Compute the day of the last Friday of the month (Friday = 6)...
    my $lastFridayDate
        = $monthLastDay - (($weekDay - 6) % 7);

    # Compute the last Friday of the month...
    my $lastFriday
        = $t->strptime("$year/$month/$lastFridayDate", $p)->strftime($
+f);

    print "$lastFriday\n";
}

exit 0;

__END__
Fri Jan 31 2014
Fri Feb 28 2014
Fri Mar 28 2014
Fri Apr 25 2014
Fri May 30 2014
Fri Jun 27 2014
Fri Jul 25 2014
Fri Aug 29 2014
Fri Sep 26 2014
Fri Oct 31 2014
Fri Nov 28 2014
Fri Dec 26 2014
[download]