Assertion (A) Human resource accounting is the measurement of the cost and value of people to the organisation.
Reason (R) Human resource accounting involves measuring costs incurred by the organisations to recruit, select, hire, train and develop employees and judge their economic value to the organisation.

A. (A) and (R) are true and (R) is the correct explanation of (A)

B. (A) and (R) are true, but (R) is not the correct explanation of (A)

C. (A) is true, but (R) is false

D. Both (A) and (R) are false

Answer: Option A