Abstract :
In the present research at the beginning necessarily accounting and reportage of Human Resources in organization has been noted. As for the subject of the present research is one of the banks of IRAN which employs personnel in the mold of official employment (purchasing service for all of the period of individual user), revealing Human Resources value in operational properties section and the current value of future salary as the debt of organization to personnel, has been implemented according to Hermanson Model during fiscal year of 2015. Results achieved from discount future receiving salary of the organization manpower subject of the study in the mold of three occupational levels and nine occupational group levels demonstrate that the age range of 45-55 -and up to 35 involve sequentially from the minimum and maximum value. Executive and managerial occupational group sequentially possess maximum and minimum value. The level of executive occupational groups up to 35 and the level of managerial occupational groups up to 35 sequentially have maximum and minimum value in Human Resources Accounting of this organization. In the executive level, occupational group level up to 35, in the expertise level, occupational group level of 35-45 and in the managerial level, occupational group level of 45-55 involve the maximum proportional importance. In the bank subject of the study, Human Resources Value as organization operational asset was calculated as 4,076,072.80 Million Tomans and the future discounted salary as organization debt to official personnel 3,135,440.54 Million Tomans and surplus value of Human Resources as part of the rights of shareholders was calculated 940,635.14 Million Tomans.
