Human Resource Accounting (HRA) is a methods of providing importance, understanding and giving HR the due values. Human's efforts on every ground of the production cannot be ignored and without which the economic activities cannot be taken place. Thus it is importance for a company to measure their importance and value so that they will be motivated and work well for the organisation. The book presents the methods of valuing the humans in Indian and Global companies. This book also provides the current practices and the perception study results about the manager and non-manager view for adoption of HRA at national and international level. We hope that it will be useful for the purpose of making this concept familiar to the management and will be helpful for the researchers and academician for understanding and giving training to the new accountants regarding this concept.