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ACCA Applied Knowledge · Business and Technology · The relationship between accounting and other business functions

Which of the following best describes the role of the HR function in the recruitment and selection process within a business?

HR identifies vacancies, advertises posts and shortlists candidates against job descriptions and person specifications. This is part of its resourcing role. Pricing, preparing financial statements and negotiating supplier credit terms are the work of marketing, finance and purchasing rather than HR.

  1. AIdentifying vacancies, advertising posts and shortlisting candidates in line with job descriptionsCorrect
  2. BSetting the company's selling prices for new products
  3. CPreparing the statement of financial position at the year end
  4. DNegotiating credit terms with suppliers

Explanation

HR supports line managers by defining job descriptions and person specifications, advertising roles, shortlisting and arranging selection. Pricing, financial statements and supplier terms belong to marketing, finance and purchasing respectively.

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