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प्रश्न
Maira and Shreya were partners in a firm. They earned an average profit of ₹ 2,00,000 during the last few years. The normal rate of profit in the similar type of business is 10%. The value of assets and liabilities of the business were ₹ 18,00,000 and ₹ 3,00,000 respectively. Calculate the value of goodwill of the firm by super profit method if it is valued at 3 years purchase of super profit.
संख्यात्मक
उत्तर
Super profit = Average profit − Normal profit
Normal profit = Capital employed × NRR
= (18,00,000 − 3,00,000) × 10%
= ₹ 1,50,000
Super profit = 2,00,000 − 1,50,000
= ₹ 50,000
Firm's Goodwill = Super profit × Number of years of purchase
= 50,000 × 3
= ₹ 1,50,000
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