Reg. No. | jet Question Paper Code : $1044 M.B.A. DEGREE EXAMINATION, FEBRUARY/MARCH 2016 Elective Human Resource Management DBA 1746 - HUMAN RESOURCES ACCOUNTING AND AUDIT (Regulations 2007/2009) ‘Time : Three hours Maximum : 100 marks ul Answer ALL questions. PART A— (10 x 2= 20 marks) What is human resource accounting? What is replacement cost? State the components of human resource audit. What is the need for carrying out human resource audit in an organization? What is the use of human resource audit report for organization? Define humain resource value. State the methods of human resource accounting. What is human accounting system? State the monetary measurement methods in human resource accounting. List the role of auditors in human resource audit. PART B— (6 x 16 = 80 marks) Answer ALL questions. (@) Discuss about human resource accounting concepts, application and methods. Or (0) Differentiate between human resource accounting and other accounting12. 13. 14, 15. (a) b) (@) (a) b) (a) ) Explain Return on Investment approach in human resource accounting. Or How would you determine human resource value in an organization? Discuss about the future direction in human resource accounting. Or How will you integrate human resource accounting with other accounting? Elucidate the role of human resource audit in business environment. Or Discuss about human resource development scorecard. Explain the design of human resource audit report with examples. Or Discuss the role of human resource managers and auditors in preparing human resource audit report? 2 $1044Reg, No. | _ cC] Question Paper Code : 80044 M.B.A. DEGREE EXAMINATION, AUGUST 2015, Elective Human Resource Management DBA 1746 — HUMAN RESOURCES ACCOUNTING AND AUDIT. (Regulations 2007/2009) Time : Three hours Maximum : 100 marks Se rAeee ep 1. Answer ALL questions, PART A — (10 x 2 = 20 marks) Define Human Resource Accounting. List out the Methods of Human Resource Accounting. What is meant by Replacement costs? How will you determine Human Resource Value? How to implement the HR Accounting? Write short note on Human Resource Accounting System. What ate the Objectives of HR Audit? What is meant by HRD Score Card? Write short note on Role of HR Auditors. How will you prepare the Report? PART B— ( x 16 = 80 marks) (a) Explain the Human Resource accounting concepts, methods and applications. Or (b) What are the differences between Human Resource Accounting and other Accounting?