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Human Resource Accounting & Audit

The document is an assignment on human resource accounting and audit for a group of students. It contains a table comparing various human resource accounting variables disclosed by 6 companies in Bangladesh. The table shows things like whether the companies disclose separate human resource statements, value of human resources, employee benefits, managerial remuneration, retirement benefits, and more. It also provides company details like number of employees, sales, assets, profits, and business nature. The assignment is to analyze human resource accounting and disclosure practices of these companies.

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saidur Rahman
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48 views2 pages

Human Resource Accounting & Audit

The document is an assignment on human resource accounting and audit for a group of students. It contains a table comparing various human resource accounting variables disclosed by 6 companies in Bangladesh. The table shows things like whether the companies disclose separate human resource statements, value of human resources, employee benefits, managerial remuneration, retirement benefits, and more. It also provides company details like number of employees, sales, assets, profits, and business nature. The assignment is to analyze human resource accounting and disclosure practices of these companies.

Uploaded by

saidur Rahman
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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ASSIGNMENT ON HUMAN

RESOURCE ACCCOUNTING
& AUDIT
Disclosure of HRAR Variables in Companies Financial Statements

Prepared for Prepared by


Md. Ali Arshad Chowdhury (Group No: 42)
Associate Professor Tanvina Nur (ID: 16305009)
Department of Accounting Saidur Rahman (ID: 16305099)
University of Chittagong. Session: 2015-2016
Department of HRM
University of Chittagong.

Date of Submission: 05.06.2021


Name of Items Reckitt Benckiser (Bd.) Ltd Renata Ltd Salvo Chemical Industry Ltd Square Pharmaceuticals Ltd Envoy Textile Ltd Familytex (BD) Ltd
Separate HRA Statement 0 0 0 0 0 0
Total Value of Human Resource 0 0 0 0 0 0
Number of Employees 1 1 1 1 0 0
Human Resource Policy 0 0 0 0 0 0
Training & Development 1 1 1 1 1 1
Management Succession Plan 1 1 0 0 1 1
Employment Report 1 0 0 1 0 0
Employee's value addition 0 1 0 1 1 0
HRD Fund 0 0 0 1 0 0
Employee's/worker's fund 1 1 1 1 1 1
Employee categories 1 1 1 1 0 0
Managerial remuneration 1 1 1 1 1 1
Retirement Benefits 1 1 1 1 1 0
Performannce Recognition 1 0 0 0 1 1
Superannuation fund 0 0 0 0 0 0
other employee benefits 1 1 1 1 1 1
Total Sales (In Taka) 5,333,883,576.00 24,164,022,473 508,420,830 52,926,218,655 8,176.823,160 622,251,058
Total Assets (In Taka) 3,244,052,035 29,044,554,355 1,890,145,873 81,820,141,720 18,010,404,334 4,521,372,477
Number of Employees 266 7710 205 9826 2859 2000
Profit/Loss (In Taka) 738,887,624 4,129,595,803 27,538,399 12,739,062,297 274,122,133 53,312,016
Nature Consumer Goods Manufacturer Pharmaceuticals (Export) Chemical Manufacturer Pharmaceuticals Company Denim Manufacturer (Export) Knitwear Manufacturer (Export)

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