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Certainly! Here is the revised version of your text:

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Please, can someone help me with literature on human resources accounting? I am working on research to explore the development and application of accounting in human capital management in business management. Any literature is welcome. You can also email me at [ccl@cclint.net](mailto:ccl@cclint.net).

Cleven

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From Zimbabwe, Harare
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Hi Cleven,

Human resources accounting is the process of measuring and reporting the human dynamics of an organization. Basically, it is an information system that tells the management what changes over time are occurring to the human resources of the business. It is to comprise the following three aspects:

1. Evaluation of human resources
2. Recording the valuation in the books of account
3. Presenting the information in the financial system for communication to interested parties

The need for HR accounting includes:

1. Exposure of a complete picture
2. Effective control
3. Information for others
4. Information on the efficiency of HR
5. Indicator of prospective profit
6. Developing employee behaviors
7. Information for making comparative analysis
8. Information for making decisions
9. Determining profitability and productivity
10. Information to help in the efficient utilization of HR

HR accounting also culminates in the preparation of two statements: the Profit and Loss account and the balance sheet. Both are known as Generally Accepted Accounting Principles (GAAP).

Nowadays, "cost-based HR accounting" is mostly used in every organization. It involves the computation of HR costs by following methods:

1. Historical cost approach
2. Replacement cost approach
3. Opportunity cost approach

Here are some various HR accounting models that are used in organizations:

1. Economic model
- It calculates estimated salaries and wages
2. Lev and Schwartz model
- It calculates estimated HR value
3. Flamholtz normative economic model
- It measures an individual employee's value to an organization

Indian companies have realized the importance of HR accounting. BHEL, SAIL, ACC Ltd., Hindustan Lever Ltd., TELCO Ltd., etc., have adopted various HR models.

Bashir

From India, Pune
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Greetings,

Please consider the documents and discussions shared in the links attached:

[HR Accounting](https://www.citehr.com/80775-human-resources-audit.html#post324630)

[HR accounting material](https://www.citehr.com/107620-important-books-human-resource.html#post425039)

[Human resource accounting](https://www.citehr.com/107740-human-resource-accounting-e-book-attached.html)

[Analysis of efficiency of HR Department](https://www.citehr.com/251916-analysis-effeciency-hr-hr-audit.html#post1130331)

[HR Audit](https://www.citehr.com/97463-hr-budget-audit-accounting-planning-details.html#post373945)

Regards, (Cite Contribution)

From India, Mumbai
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Subject: Microeconomics

Dear All,

Can someone help me with the easiest way that I can teach postgraduate students the subject of Microeconomics? By the way, please help me by providing some easy lessons about Microeconomics. I am a Microeconomics teacher at Qamar Women Development Institute in Mogadishu, Somalia.

Any lessons and consultations are welcome. You can also email me at [email address].

Thank you.

From Somalia, Mogadishu
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Dear Cleven, I am attacing one more file on HR Accounting.... Even i have received this file either from surfing the net or from Citehr.... I hope this might be of some help to you.....
From India, Mumbai
Attached Files (Download Requires Membership)
File Type: pdf Human Resource Accounting.pdf (66.7 KB, 1504 views)

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Dear Cleven, Thankz for the attachment but it appears to me to be damaged and data lost would you up load it again please am keen to know the information thankx
From Oman, Muscat
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Dear All,

I have recently joined a company as an Admin. The company has requested me to take care of bookkeeping, accounting, and cash flow. Can anyone help me with the basic accounting formulas in Excel to maintain these?

Regards,
Usha

From India, Bangalore
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