This was useful for me:
> test=as.POSIXlt("09/13/2006", format="%m/%d/%Y")
> test
[1] "2006-09-13"
> 1900+test$year
[1] 2006
> test$yday
[1] 255
> test$yday/365
[1] 0.6986301
> 1900+test$year+test$yday/366
[1] 2006.697
You can use similar approaches if you need day numbers like in Excel.