Traditional financial accounting considers only the fixed assets and current assets as assets and records this in the record of companies Annual reports, but the important asset, that is, the human assets aren't taken into consideration. This accounting of human asset is finished in human resource accounting. In developed countries, HRA is incredibly well followed and is attached in their Annual reports. Although, there's much research about HRA in developed countries, there's a niche in the literature on this area in developing and fast developing countries. Till today many of the Indian companies don't follow the HRA. Therefore it's necessary to lift certain questions on the following 1) what's the character and characteristics of HRA, 2) to look at whether HRA is beneficial to the management or the other users who make use of HRA, 3) the way to analyze the perception of management and employees, 4) a way to determine the contribution of Human resource accounting on the plan of international companies and 5) to grasp whether there's a relationship between the profitability of the corporate with human resource accounting disclosure. These questions are mixed up an in-depth analysis on HRA so as to give the notice about HRA and make benefits out of human resource accounting disclosures. Hence this study is dole out. The target of the study is to unravel the linkage between the Human Resource Accounting and Indian companies. The study aims to reveal whether there's any impact of Human Resource Accounting on Indian Companies. Hence the current study is captioned as “Human Resource Accounting in Indian Companies”.

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Keywords: Accounting, Comparison, Resource, Financial, Analysis, Contribution, Profitability, Asset.