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प्रश्न
The books of Ram and Bharat showed that the capital employed on 31.12.2016 was Rs. 5,00,000 and the profits for the last 5 years : 2015 Rs. 40,000; 2014 Rs. 50,000; 2013 Rs. 55,000; 2012 Rs. 70,000 and 2011 Rs. 85,000. Calculate the value of goodwill on the basis of 3 years purchase of the average super profits of the last 5 years assuming that the normal rate of return is 10%?
उत्तर
Average Actual Profit = `"Sum of given year profit"/"number of given years"`
|
Year |
Profit |
|
2015 |
40,000 |
|
2014 |
50,000 |
|
2013 |
55,000 |
|
2012 |
70,000 |
|
2011 |
85,000 |
|
Sum of 5 years profit |
3,00,000 |
Average Actual Profit =`[3,00,000]/5` = Rs 60,000
Normal Profit = Capital Employed × `"Normal Rate of Return"/100`
= Rs 500,000 x `10/100`
= Rs. 50,000
Average Super Profit = Average Actual Profit – Normal Profit
= 60,000 – 50,000
= Rs 10,000
Goodwill = Average Super Profit × Number of year purchase
= 10,000 × 3
= Rs 30,000
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संबंधित प्रश्न
A business has earned average profits of Rs. 1,00,000 during the last few years. Find out the value of goodwill by capitalisation method, given that the assets of the business are Rs. 10,00,000 and its external liabilities are Rs. 1,80,000. The normal rate of return is 10%?
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| 31st March, 2019 | 2,88,000; |
| 31st March, 2018 | 1,81,800; |
| 31st March, 2017 | 1,87,200; |
| 31st March, 2016 | 2,53,200. |
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| 31st March, 2015 | 1,50,000 | |
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- Calculate the average profit.
- Calculate the normal profit on the capital employed on the basis of the normal rate of return.
- Calculate the super-profits by deducting normal profit from the average profits, and
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