“Our strength is our Human force”.

“Our employees are the foremost important Assets for us”

“An organisation if don't care its employees and workers, than it's not valuing its most vital Assets.”

These all or similar tag lines we heard or read repeatedly from the nice to greatest industrialists or business houses or sometimes also described in their Objective, Goals and sometimes in there mission. What do really they mean it. Perhaps not or rather we must always say that it's out of the question for them to live it and value it in their record. An organization has two categories of Assets generally. One is Tangible Assets like plant & Machinery, Furniture & Fixtures, Building, Stock etc and also the other one is Intangible Assets, like trade Mark, Patent, copy rights etc. both finds an area in the record of the corporate. But one most vital asset which don't happen in record of the foremost of the organisation is their employees and workers or technically called Human Resource. The explanation is extremely simple. No organisation knows a way to measure the worth of Human Resource. Even who knows the identical, has wide differences in their opinion. Those days has passed on to the great beyond when the success of an organisation was totally hooked in to the production and sales. Now the Human resource (or human resource Managers) participates to great extent in the deciding of an organisation, specially in such a dynamic changing corporate environment. The function of Human resource Accounting is to administer verity information to the management to require effective decisions in relevance their Human resource, further on investors for disclosing truth picture of the organisation. Present Study is enlighten how we must always treat the Human Resource as an Expense or an Assets in Financial Statements, to assist in taking decision by management regarding Acquisition, Allocating, Developing Human Resource.

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Keywords: Human Resource, Improvements, Management, Investors, Employees Perception.