{"id":15965,"date":"2025-06-17T14:56:17","date_gmt":"2025-06-17T14:56:17","guid":{"rendered":"https:\/\/zedex.co.in\/vipulp\/?post_type=product&#038;p=15965"},"modified":"2025-06-17T14:56:21","modified_gmt":"2025-06-17T14:56:21","slug":"human-resource-accounting-and-audit","status":"publish","type":"product","link":"https:\/\/zedex.co.in\/vipulp\/product\/human-resource-accounting-and-audit\/","title":{"rendered":"Human Resource Accounting and Audit"},"content":{"rendered":"<h1><strong>SYLLABUS<\/strong><\/h1>\n<p>&nbsp;<\/p>\n<p><strong>(1)\u00a0\u00a0\u00a0 <\/strong><strong>Human Resource Accounting: An Overview:<\/strong><\/p>\n<ul>\n<li>Human Resource Accounting \u2013 Meaning, Need and Objectives of HR Accounting.<\/li>\n<li>Historical Development of Human Resource Accounting.<\/li>\n<li>Cost of Human Resource &#8211; Acquisition Cost, Training and Development Cost and additional Cost.<\/li>\n<li>Benefits and Limitations of Human Resource Accounting.<\/li>\n<li>Reporting of Human Resource Accounting at National Levels.<\/li>\n<li>Disclosures at International Level.<\/li>\n<\/ul>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>(2)\u00a0\u00a0\u00a0 Methods and Human Resource Accounting Practices in India:<\/strong><\/p>\n<ul>\n<li><strong>Methods of Human Resource Accounting:<\/strong><\/li>\n<li><strong>Cost of Production Approach &#8211; Concept:<\/strong><\/li>\n<li>Historical Cost Model \u2013 Meaning, Advantages and Limitations.<\/li>\n<li>Replacement Cost Model \u2013 Meaning, Advantages and Limitations.<\/li>\n<li>Opportunity Cost \u2013 Meaning, Advantages and Limitations.<\/li>\n<li><strong>Capitalized Earnings Approach &#8211; Concept:<\/strong><\/li>\n<li>Economic Value Model &#8211; Meaning, Advantages and Limitations.<\/li>\n<li>Capitalization of Salary &#8211; Meaning, Advantages and Limitations.<\/li>\n<li><strong>Statutory Provisions governing HR accounts<\/strong>.<\/li>\n<li><strong>Human Resource Accounting Practices in India<\/strong>.<\/li>\n<\/ul>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>(3)\u00a0\u00a0\u00a0 Human Resource Audit: An Overview:\u00a0\u00a0<\/strong><\/p>\n<ul>\n<li>Human Resource Audit &#8211; Meaning, Features, Objectives of HR Audit.<\/li>\n<li>Benefits and limitations of HR Audit.<\/li>\n<li>Need and Significance of HR Audit.<\/li>\n<li>Process of HR Audit.<\/li>\n<li>Approaches of HR Audit.<\/li>\n<li>Principles of Effective HR Auditing.<\/li>\n<li>Role of HR Auditor.<\/li>\n<li>Methods of conducting HR Audit \u2013 Interview, Workshop, Observation, Questionnaire.<\/li>\n<li>Components of HR Audit.<\/li>\n<li>HR Audit and Workforce Issues: Workforce Communication and Employee Relations, Performance Management, Compensation System, Teambuilding System.<\/li>\n<\/ul>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>(4)\u00a0\u00a0\u00a0 HR Audit for Legal Compliance and Safe Business Practices:<\/strong><\/p>\n<ul>\n<li>Areas covered by HR Audit &#8211; Pre-employment Requirements, Hiring Process, New-hire Orientation Process, Workplace Policies and Practices.<\/li>\n<li>HR Audit as Intervention &#8211; Introduction, Effectiveness of Human Resource Development Audit as an Intervention.<\/li>\n<li>Human Resource Audit and Business Linkages.<\/li>\n<li>Human Resource Auditing as a Tool of Human Resource Valuation: Introduction, Rationale of Human Resource Valuation and Auditing, Valuation of Human Resources, Issues in Human Capital Measurement and Reporting.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<h3>TYBMS &#8212; SEMESTER &#8211; VI<\/h3>\n<h2>Author: Prerna Sharma<\/h2>\n<h2>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Parveen Nagpal<\/h2>\n<h2>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Mitali Shelankar<\/h2>\n<h2>FOURTH REVISED EDITION<\/h2>\n","protected":false},"featured_media":15098,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"product_brand":[],"product_cat":[1049,1206,1200,1062],"product_tag":[],"class_list":{"0":"post-15965","1":"product","2":"type-product","3":"status-publish","4":"has-post-thumbnail","6":"product_cat-bms-b-com-ms","7":"product_cat-elective-hr-semester-vi-t-y-bms","8":"product_cat-semester-vi-t-y-bms","9":"product_cat-t-y-bms","11":"first","12":"instock","13":"shipping-taxable","14":"purchasable","15":"product-type-simple"},"acf":[],"_links":{"self":[{"href":"https:\/\/zedex.co.in\/vipulp\/wp-json\/wp\/v2\/product\/15965","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/zedex.co.in\/vipulp\/wp-json\/wp\/v2\/product"}],"about":[{"href":"https:\/\/zedex.co.in\/vipulp\/wp-json\/wp\/v2\/types\/product"}],"replies":[{"embeddable":true,"href":"https:\/\/zedex.co.in\/vipulp\/wp-json\/wp\/v2\/comments?post=15965"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/zedex.co.in\/vipulp\/wp-json\/wp\/v2\/media\/15098"}],"wp:attachment":[{"href":"https:\/\/zedex.co.in\/vipulp\/wp-json\/wp\/v2\/media?parent=15965"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/zedex.co.in\/vipulp\/wp-json\/wp\/v2\/product_brand?post=15965"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/zedex.co.in\/vipulp\/wp-json\/wp\/v2\/product_cat?post=15965"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/zedex.co.in\/vipulp\/wp-json\/wp\/v2\/product_tag?post=15965"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}