Human capital means the abilities and skills of a certain group of people or an individual person that have economic value. Human Resource Accounting involves two aspects namely Investment in Human Resources and Human Resource Value. Infosys Ltd has been using Lev and Schwartz model to compute the value of human recourses. The evaluation is based on the present value of future earnings of employees. Value of human resource is one of the important intangible assets for Infosys Ltd. The study has taken into consideration different Dimensions of HRA. By analyzing data, the recommendations for betterment have been suggested.