Human Resource Accounting & Audit University of Mumbai BMS 6th Sem Notes

09/04/2020 1 By indiafreenotes
Unit 1 Human Resource Accounting {Book}
Human Resource Accounting: Meaning, Need, Objectives VIEW
Historical development of Human Resource Accounting VIEW
Cost of Human Resource: Acquisition cost, Training and Development cost and additional cost VIEW
Benefits and Limitations of Human Resource Accounting VIEW
Reporting of Human Resource Accounting at National Level VIEW VIEW
Disclosure at International levels VIEW

 

Unit 2 Methods and Human Resource Accounting in India {Book}
Methods of Human Resource Accounting VIEW
Cost of Production Approach VIEW
Historical cost Model Meaning, Advantages and Limitations VIEW
Replacement cost Model Meaning, Advantages and Limitations VIEW
Opportunity cost Model Meaning, Advantages and Limitations VIEW
Capitalized Earnings Approach Concept VIEW
Economic value Model Meaning, Advantages and Limitations VIEW
Capitalization of Salary Meaning, Advantages and Limitations VIEW
Statutory provisions governing HR accounts VIEW
Human Resource Accounts Practices in India VIEW VIEW

 

Unit 3 Human Resource Audit: An Overview {Book}
Human Resource Audit Meaning, Features, Objectives VIEW
Benefits and Limitations of Human Resource Audit VIEW
Need and Significance of Human Resource Audit VIEW
Process of Human Resource Audit VIEW
Approaches of Human Resource Audit VIEW
Principles of effective Human Resource Audit VIEW
Role of HR Auditor VIEW
Method of conducting HR Audit: Interview, Workshop, Observation, Questionnaire VIEW
HR Audit and Workforce issues:
Workforce Communication and Employee Relations VIEW VIEW
Performance Management VIEW VIEW
Compensation System VIEW VIEW
Team Building System VIEW VIEW

 

Unit 4 HR Audit for Legal Compliance and Safe Business Practices {Book}
Areas covered by HR Audit: Pre-employment Requirements, Hiring Process, New-hire Orientation Process, Workplace policies and Practices VIEW
HR audit as Intervention: Introduction, Effectiveness of Human Resource Development Audit as an Intervention VIEW
Human Resource Audit and Business Linkages VIEW
Human Resource Auditing as a tool of Human Resource Valuation: Introduction VIEW
Rationale of Human Resource Valuation and Auditing VIEW
Valuation of Human Resources VIEW
Issues in Human Capital Measurement and Reporting VIEW