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    The document is an assignment on human resource accounting and audit for a group of students. It contains a table comparing various human resource accounting variables disclosed by 6 companies in Bangladesh. The table shows things like whether the companies disclose separate human resource statements, value of human resources, employee benefits, managerial remuneration, retirement benefits, and more. It also provides company details like number of employees, sales, assets, profits, and business nature. The assignment is to analyze human resource accounting and disclosure practices of these companies.

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    The document is an assignment on human resource accounting and audit for a group of students. It contains a table comparing various human resource accounting variables disclosed by 6 companies in Bangladesh. The table shows things like whether the companies disclose separate human resource statements, value of human resources, employee benefits, managerial remuneration, retirement benefits, and more. It also provides company details like number of employees, sales, assets, profits, and business nature. The assignment is to analyze human resource accounting and disclosure practices of these companies.

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    © All Rights Reserved
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    12 views2 pages

    Human Resource Accounting & Audit

    Uploaded by

    saidur Rahman
    The document is an assignment on human resource accounting and audit for a group of students. It contains a table comparing various human resource accounting variables disclosed by 6 companies in Bangladesh. The table shows things like whether the companies disclose separate human resource statements, value of human resources, employee benefits, managerial remuneration, retirement benefits, and more. It also provides company details like number of employees, sales, assets, profits, and business nature. The assignment is to analyze human resource accounting and disclosure practices of these companies.

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    © All Rights Reserved
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    of 2

    ASSIGNMENT ON HUMAN

    RESOURCE ACCCOUNTING
    & AUDIT
    Disclosure of HRAR Variables in Companies Financial Statements

    Prepared for Prepared by


    Md. Ali Arshad Chowdhury (Group No: 42)
    Associate Professor Tanvina Nur (ID: 16305009)
    Department of Accounting Saidur Rahman (ID: 16305099)
    University of Chittagong. Session: 2015-2016
    Department of HRM
    University of Chittagong.

    Date of Submission: 05.06.2021


    Name of Items Reckitt Benckiser (Bd.) Ltd Renata Ltd Salvo Chemical Industry Ltd Square Pharmaceuticals Ltd Envoy Textile Ltd Familytex (BD) Ltd
    Separate HRA Statement 0 0 0 0 0 0
    Total Value of Human Resource 0 0 0 0 0 0
    Number of Employees 1 1 1 1 0 0
    Human Resource Policy 0 0 0 0 0 0
    Training & Development 1 1 1 1 1 1
    Management Succession Plan 1 1 0 0 1 1
    Employment Report 1 0 0 1 0 0
    Employee's value addition 0 1 0 1 1 0
    HRD Fund 0 0 0 1 0 0
    Employee's/worker's fund 1 1 1 1 1 1
    Employee categories 1 1 1 1 0 0
    Managerial remuneration 1 1 1 1 1 1
    Retirement Benefits 1 1 1 1 1 0
    Performannce Recognition 1 0 0 0 1 1
    Superannuation fund 0 0 0 0 0 0
    other employee benefits 1 1 1 1 1 1
    Total Sales (In Taka) 5,333,883,576.00 24,164,022,473 508,420,830 52,926,218,655 8,176.823,160 622,251,058
    Total Assets (In Taka) 3,244,052,035 29,044,554,355 1,890,145,873 81,820,141,720 18,010,404,334 4,521,372,477
    Number of Employees 266 7710 205 9826 2859 2000
    Profit/Loss (In Taka) 738,887,624 4,129,595,803 27,538,399 12,739,062,297 274,122,133 53,312,016
    Nature Consumer Goods Manufacturer Pharmaceuticals (Export) Chemical Manufacturer Pharmaceuticals Company Denim Manufacturer (Export) Knitwear Manufacturer (Export)

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