Total No.

of Questions : 5] SEAT No :
P 1460 [5365]-3028
[Total No. of Pages :2

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M.B.A.

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HR - 306: HUMAN RESOURCE ACCOUNTING &

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COMPENSATION MANAGEMENT

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(2016 Pattern) (Semester-III)

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8 2 30
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Time : 2.15 Hours] 8/0 [Max. Marks : 50
P
Instructions to the candidates:
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1) Solve any one from each question.

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2) All questions are compulsory.

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3) All Questions carry equal marks.

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Q1) a) Define HRA. Describe some of the recent developments in Human

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Resource Accounting.
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b) Discuss the objectives and importance of HRA in the context of Human

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Capital.
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CE
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Q2) a) Explain the methods used in determining human resource value.

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b) What is Human Capital Investment? Discuss Human Capital in the context

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of expenditure and productivity.

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Q3) a) Explain in detail the classification of various costs in HR Accounting.

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8.2

b) Define HR Audit. Explain the different concepts and objectives of HR

Audit.
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[5365]-3028 1 P.T.O.
Q4) a) Discuss the wage concept and the various wage theories related to it.

OR

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b) Describe the various components considered in designing of an Executive

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compensation for MNC’s.

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01
Q5) a) 8 2 30
Explain the concept of fringe benefits. What are various types of fringe
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benefits offered.
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OR
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b) Write short notes on any two:

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i) Concept of Dearness Allowance.

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ii) Golden Hand-Shake.
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iii) VRS.
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CE
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CE
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[5365]-3028 2