HRM 622–HR ACCOUNTING
Instructions:
You will surrender your CAT with respective WBA and sign against it.
Your CATs will not be accepted if you present without WBA.
Candidates who break KIM Examination Rules and Regulations or commit any malpractice
will be DISQUALIFIED
1 a) Discuss five types of costs likely to be incurred by an organization.
(5Marks)
b) Company X has requested you to prepare a report on HR Accounting.
Highlight five areas of HR accounting that you will include in your report. (5
Marks)
2. a) “Work life balance is such a hard nut to crack”. Examine this statement (4
marks)
b) Examine approaches that can reduce absenteeism rate in the work place (6 marks)
3.a) Write brief notes on the following key concepts in HR accounting (5marks)
i) Non-monetary measures
ii) Opportunity cost
iii) Monetary measures
iv) Replacement cost
v) Economic value approach
b. ) Analyze three types of human assets
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