QB FOR HR ACCOUNTING

 

UNIT II – METHODS OF HUMAN RESOURCE VALUATION

2 Marks Questions (Remembering)

1. Define Human Resource Accounting (HRA).

2. What are the methods of human resource valuation?

3. What is a cost-based approach in HRA?

4. Define historical cost approach.

5. What is the replacement cost method?

6. Define value-based approaches in HRA.

7. What is meant by the present value of future earnings?

8. What is the Lev and Schwartz Model?

9. State one limitation of cost-based approaches.

10. Mention one advantage of value-based approaches.

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5 Marks Questions (Understanding)

1. Explain the meaning and objectives of Human Resource Accounting.

2. Differentiate between cost-based and value-based approaches.

3. Describe the historical cost approach to human resource valuation.

4. Explain the replacement cost approach with an example.

5. Describe the concept of the present value of future earnings approach.

6. Explain the Lev and Schwartz Model of human resource valuation.

7. Discuss the assumptions and limitations of the Lev & Schwartz Model.

8. Compare historical cost and replacement cost methods.

9. Discuss the importance of valuing human resources in an organization.

10. Explain how value-based approaches provide a more realistic valuation of human assets.

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10 Marks Questions (Application/Analysis)

1. Discuss in detail the various cost-based and value-based methods of human resource valuation.

2. Explain the Lev and Schwartz Model and its practical application in valuing human assets.

3. Evaluate the advantages and disadvantages of cost-based and value-based approaches.

4. “Human Resource Accounting provides a better measure of organizational worth.” — Discuss with suitable examples.

5. Compare and contrast historical cost, replacement cost, and present value of future earnings methods with illustrations.

6. Analyze the significance of human resource valuation for decision-making and financial reporting.

7. Apply the Lev & Schwartz Model to calculate the value of human capital for a given employee data (illustrative question).

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💼 UNIT III – IMPACT AND APPLICATIONS OF HRA

2 Marks Questions (Remembering)

1. What is the role of HRA in managerial decisions?

2. Define HR planning.

3. How does HRA support HR strategy?

4. Mention one benefit of HRA to investors.

5. Mention one benefit of HRA to stakeholders.

6. What are emerging trends in HRA?

7. Give one example of a company using HRA.

8. Define human asset valuation.

9. What is the impact of HRA on decision-making?

10. What is meant by disclosure of human resources in financial statements?

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5 Marks Questions (Understanding)

1. Explain the role of HRA in managerial decision-making.

2. Discuss how HRA assists in human resource planning and strategy formulation.

3. What are the benefits of HRA for investors and stakeholders?

4. Explain how HRA improves transparency in reporting human capital.

5. Discuss the impact of HRA on performance appraisal and employee motivation.

6. Describe emerging trends and developments in the field of HRA.

7. Explain the limitations and challenges in implementing HRA.

8. Discuss the ethical and accounting issues involved in human resource valuation.

9. Write a short note on the importance of HRA in strategic human resource management.

10. Explain how HRA data supports recruitment and retention policies.

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10 Marks Questions (Application/Analysis)

1. Discuss the role and impact of HRA in managerial decisions, HR planning, and corporate strategy.

2. Evaluate the benefits of HRA to investors, management, and other stakeholders with examples.

3. “Human Resource Accounting enhances the quality of decision-making in organizations.” — Discuss.

4. Analyze emerging trends in HRA and their implications for modern organizations.

5. Discuss with examples how leading companies (e.g., Infosys, BHEL, or ONGC) have applied HRA in practice.

6. Critically evaluate the practical challenges and limitations of implementing HRA in Indian organizations.

7. Examine how Human Resource Accounting contributes to organizational effectiveness and strategic management.

8. Suggest recommendations for integrating HRA with financial accounting systems.