It is so difficult in the today’s market find well knowledge, skilled and highly motivated people. Human resource is one of the most important part of any organization or business. Their skills, creativity, ability cannot be replaced by machines. We can lose efficiency in work if no qualitative people. At all levels and areas of the business or firm human efficiency is required with machine efficiency. Human can work without machine but machine can’t. So, industry like advertising and direct marketing for instance human talent is more valuable among other else. No machine can ever come up with a unique advertising idea without the human input. Thus companies must learn to recognize and appreciate the value of their employees. It is worth and capital investments. it is necessary that some method of quantifying the worth of the knowledge, motivation, skill, and contribution of the human elements as well as that of rganizational processes, like recruitment, selection, training, etc which are used to build and support these human aspects, is properly developed. HRA denotes this process of quantification/ measurement of in the books of accounts at their purchase price. Physical assets are such as land, building, plant and machinery. It is recorded in the books of accounts at their purchase price. Now depreciation on these assets is considered as the cost for the particular year and debited to profit and loss accounts and the remaining balance is shown in the balance sheet as written down value of the assets. Hence, on similar lines the human resources should also be evaluated, recorded in the books, operated and disclosed in the financial statements. The article highlights the significance of Human resource valuation and methods to measures human assets value. The article finds out the organizations those have tried to implement human resource accounting. The article depicts the advantages of human resource valuation.