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

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

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

C. (A) is correct, but (R) is incorrect

D. (A) and (R) are incorrect

Answer: Option A