Teaching UGC NET Mock Test Series 2025 (Paper 1 & 2) Accounting and Auditing Cost and Management Accounting Standard costing
Match the following :
|
List I (HR Accounting Model) |
List II (Proponents) |
||
|
(a) |
Replacement cost - based approach |
(i) |
Giles and Robinson |
|
(b) |
Opportunity cost model |
(ii) |
Flanholtz |
|
(c) |
Human asset multiplier method |
(iii) |
Likert |
|
(d) |
A model on valuation of human organisation |
(iv) |
Hekimain and Jones |
1
a - ii, b - iv, c - i, d - iii
2
a - i, b - iv, c - ii, d - iii
3
a - i, b - iii, c - iv, d - ii
4
a - iii, b - ii, c - iv, d - i