Human Resource Accounting Meaning: Human resource accounting is accounting and recognition of expenses related to employees of the organization and involves costs related to recruitment, selection, training, hiring etc. Objectives of HRA The objectives of Human resource accounting are as follows – Measuring cost related to the human resource of the organization Enabling management to properly plan and budget for training and other services for the human resource. To ensure proper utilization of resources is done or not. Increasing awareness and value about human resources; To proper accounting of retiring benefits and other benefits over the service period; For efficient and better human resource planning; For determining actual cost incurred by the organization on human resources; To determine whether an organization has gained from inputs put on human resources, training, recruitment, and other facilities. To aid top management on human resource analysis....