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प्रश्न
From the following details, calculate the value of goodwill at 2 years purchase of super profit:
- Total assets of a firm are ₹ 5,00,000
- The liabilities of the firm are ₹ 2,00,000
- Normal rate of return in this class of business is 12.5%.
- Average profit of the firm is ₹ 60,000.
उत्तर
Capital employed = fixed assets + current assets – current liabilities
= 5,00,000 – 2,00,000
= ₹ 3,00,000
Normal profit = Capital employed × Normal rate of return
= `3,00,000 xx 12.5/100`
= ₹ 37,500
Super profit = Average profit – Normal profit
= 60,000 – 37,500
= ₹ 22,500
Goodwill = Super profit × Number of years of purchase
= ₹ 22,500 × 2
= ₹ 45,000
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संबंधित प्रश्न
Compute the value of goodwill on the basis of four years’ purchase of the average profits based on the last five years? The profits for the last five years were as follows:
| Rs. | |
| 2013 | 40,000 |
| 2014 | 50,000 |
| 2015 | 60,000 |
| 2016 | 50,000 |
| 2017 | 60,000 |
Calculate the value of firm's goodwill on the basis of one and half years' purchase of the average profit of the last three years. The profit for first year was ₹ 1,00,000, profit for the second year was twice the profit of the first year and for the third year profit was one and half times of the profit of the second year.
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2018 − Loss ₹ 20,000 (including loss by fire ₹ 35,000).
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| Year | Result | Amount (₹) |
| 2015 | Profit | 5,000 |
| 2016 | Profit | 8,000 |
| 2017 | Loss | 3,000 |
| 2018 | Profit | 6,000 |
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