(A) and (R) are true and (R) is the correct explanation of (A)
(A) and (R) are true and (R) is not the correct explanation of (A)
(A) is true, but (R) is false
Both (A) and (R) are false
Answer is Wrong!
Answer is Right!
The correct answer is: (A) and (R) are true and (R) is the correct explanation of (A).
Human resource accounting is the measurement of the cost and value of people to the organization. It involves measuring costs incurred by the organization to recruit, select, hire, train and develop employees and judge their economic value to the organization.
The reason (R) is a correct explanation of the assertion (A) because it provides a detailed description of the activities that are involved in human resource accounting. It also explains how these activities can be used to measure the cost and value of people to the organization.
The other options are incorrect because:
- Option B is incorrect because the reason (R) is not a complete explanation of the assertion (A). It does not mention the fact that human resource accounting can also be used to measure the economic value of people to the organization.
- Option C is incorrect because the reason (R) is true. Human resource accounting does involve measuring costs incurred by the organization to recruit, select, hire, train and develop employees.
- Option D is incorrect because both the assertion (A) and the reason (R) are true.