Today the most valuable info is the human component in an association. Human Resource Accounting (HRA) is the way toward finding and estimating information about HR and imparting this data to partners. As it were, Human Resource Accounting is the way toward recognizing, planning, and detailing the expense of HR brought about in a business, similar to wages, pay rates and preparing costs. Human Resource Accounting is viewed as the movement of understanding the expense contributed for laborers towards their enlisting, preparing, installment of compensations and different advantages paid and consequently making sense of their commitment to organization's benefit. In this paper human resource accounting: a tool of measuring human wealth is discussed in detail. 
KEYWORDS: Human Resource Accounting (HRA), Human Wealth, Human Asset Accounting. 

Introduction Human asset accounting is of current inference and is eristic for gathering. it's plainly previously mentioned that, Human assets accounting is relate degree accounting estimating creature and an outsized assemblage of writing has been uncovered inside the most recent decade setting for the varying methodology for estimating. At the indistinguishable time the thought and hidden thoughts of bookkeeping estimating have gotten sizeable consideration from educators and an extensive assortment of writing has created. The standard accountings of HR aren't perceived as physical or fiscal resources.  

Need of Human Resource Accounting  The requirement for human resource valuation emerged because of developing worry for human relations management in the industry. Behavioral researchers worried about administration of associations brought up the accompanying explanations behind HRA:  

• Under customary bookkeeping, no data is made accessible about the HR utilized in an association, and without individuals the monetary and physical assets can't be operationally successful.  
• The costs identified with the human association are charged to current income as opposed to being treated as speculations, to be amortized over some stretch of time, with the outcome that greatness of net pay is altogether contorted. This makes the appraisal of firm and between firm correlations troublesome.  
• The efficiency and benefit of a firm to a great extent relies upon the commitment of human resources. Two firms having indistinguishable physical resources and working in a similar market may have distinctive returns because of contrasts in human resources. In the event that the estimation of human resources is overlooked, the aggregate valuation of the firm winds up troublesome.