Human Resource Accounting

25 Dec

6 marks


  1. explain the modern market investment theory in HRA
  2. how the human resources is treated as capital in the industry
  3. explain the various approaches to human resource accounting
  4. what are the different types of depreciations involved in human resource accounting
  5. what are the informations to be presented in human resource accounting reporting
  6. why is HRA important for managers and HR professionals
  7. write a brief note on human capital investment
  8. compare organizational behavior vs. turnover
  9. what do we understand by the human resource accounting. How it is useful to HR manager
  10. explain the quality focus approach in work force and in organization
  11. explain the steps involved in human resource planning
  12.  what is called as human value. What are the mechanics involved in designing human value
  13. write short note on “ relationship between organization behavior and productivity”
  14. how to design a management control structure and process
  15. what is known as non-value adds in the management of human resources. How to control it
  16. define human resource accounting. Bring out its importance
  17. explain human capital in detail
  18. enumerate the investments made on human resources
  19. what are non value adds is the management of human resources. How will you measure them
  20. discuss the behavioral aspects of management control
  21. how costs are classified in human resource accounting
  22. identify the areas in which HR auditing can be conducted
  23. explain how responsibility accounting assist management control
  24.  who are HRA managers and HR professionals
  25. what are the objectives of HRA and mention different approach to it in short
  26. explain human capital and productivity
  27. explain the HR values, concepts and its methods
  28. determine the changes in human resource variables
  29. explain the HR accounting and its design
  30. what are the different classification of costs in HRA


10 marks


  1. human capital is a vital component than a investment capital. Justify with suitable illustrations
  2. discuss about the process of human value addition into money value calculation. Give suitable illustrations
  3. recruitment costs and training costs is an investment not an expenditure. Critically comment
  4. behaviour of the organization and individual is a variable factor in the organizational turnover. Comment
  5. explain the do’s and don’ts to be followed in the preparation of PSL accounts and balance sheet in reporting human resource accounting process
  6. human resource is a continuous process, it should be accounted periodically, not at one time. Justify
  7. elucidate the significance of human capital productivity
  8. discuss the measures and prevention of non value adds in the management of human resources
  9. describe management control structures and process
  10. explain HRA software
  11. write about efficient use of workforce and organizations performance
  12. describe the management of human value addition into money value
  13. discuss the meaning and importance of human resource accounting in organization. How this HRA will improve the performance of organization
  14. explain the modern market investment theory and its involvement in calculating HR assets
  15. Accounting the human resources is not so easy as like other management and financial accounting – justify this statement. How would you suggest to do these best HR accounting.
  16. explain the types of approaches in human resource investment . what are the different methods of HR values in corporated in HR investment
  17. narrate  the role of HR sub system and its contribution in designing HR accounting process
  18. how to prepare a HRA oriented reporting process including P and L accounts and balance sheet. Give examples
  19. forecast the future scenarios of human resource accounting in India
  20. explain the soft skills and hard skills required for HR accounting manager in a organizations
  21. explain quality of work force. How organizations performance can be improved through it
  22. what is human resource accounting. Discuss its objectives and explain problems
  23. explain HR cost accounting and HR value accounting. How do they differ
  24. what do you mean by human assets. Discuss the different types of human assets and their relevance in an organization
  25. how wil you determine the changes in human resources variables
  26. enumerate the reporting process for HR accounting
  27. state the advantages of HR accounting and difficulties in implementing it
  28. discuss the software packages available for HR accounting
  29. how HRA concept developed and discuss historical score card
  30. how will you calculate market value of assets and explain the term marketable assets
  31. what are the approaches to HRA
  32. what is HRD and human capital investment
  33. explain the term “ recruitment and training cost” and what is its rate of return
  34. what are non value adds in the management of human resource
  35. explain the management control structure and its process
  36. design the HR procedures for “induction and training”

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