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प्रश्न
Rajan and Rajani are partners in a firm. Their capitals were Rajan ₹ 3,00,000; Rajani ₹ 2,00,000. During the year 2018−19, the firm earned a profit of ₹ 1,50,000. Calculate the value of goodwill of the firm by capitalisation of super profit assuming that the normal rate of return is 20%.
उत्तर
Goodwill = Super Profits x `100/"Normal Rate of Return"`
Super Profits = Average Profit - Normal Profit
Average Profit = Rs. 1,50,000 (Given)
Normal Profit = Capital Employed x Normal Rate of Return
Normal Profit = ( 3,00,000 + 2,00,000) x 20 % = Rs. 1,00,000
Super Profit = 1,50,000 - 1,00,000 = Rs. 50,000
Goodwill = 50,000 x `100/20` = Rs. 2,50,000.
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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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| Weights | 1 | 2 | 3 | 4 |
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| Year | Profit ₹ |
Weight |
| 2015 | 10,000 | 1 |
| 2016 | 12,000 | 2 |
| 2017 | 16,000 | 3 |
| 2018 | 18,000 | 4 |
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