Human Resource Accounting | B.com 5th Sem | 15 Marks Question | Management Accounting | Class 3

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In today’s video, we break down Human Resources Accounting (HRA) in the simplest and most student-friendly way. Whether you are in Class 11, Class 12, B.Com, or preparing for competitive exams, this explanation will help you understand HRA clearly and quickly.

Human Resources Accounting refers to the process of identifying, measuring, and reporting the value of human resources in an organization.
Just as machines, buildings, and equipment are considered assets, HRA recognizes that employees are also valuable assets because their skills, knowledge, and efforts directly contribute to the success of a business.

💡 What You Will Learn in This Video

✔ Meaning and concept of Human Resources Accounting
✔ Why employees are treated as assets
✔ Costs involved in hiring, training, and developing human resources
✔ How organizations measure the value employees add
✔ Importance of HRA in modern business
✔ Simple examples for better understanding

✨ Why HRA Matters

HRA helps businesses:
• Understand how much they invest in hiring and training
• Make better decisions about promotions, transfers, and development
• Recognize the real value of their workforce
• Improve financial transparency and reporting

📚 In Simple Words:

HRA = Measuring the cost + value of employees to the business.

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