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.

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 how human resource accounting is done. It also shows how the costs incurred by the organization to recruit, select, hire, train and develop employees can be used to judge their economic value to the organization.

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