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प्रश्न
A, B and C are partners sharing profits and losses equally. They agree to admit D for equal share. For this purpose goodwill is to be valued at 3 year’s purchase of average profits of last 5 years which were as follows:
| ₹ | |
| Year ending on 31st March 2018 | 60,000 (Profit) |
| Year ending on 31st March 2019 | 1,50,000 (Profit) |
| Year ending on 31st March 2020 | 20,000 (Loss) |
| Year ending on 31st March 2021 | 2,00,000 (Profit) |
| Year ending on 31st March 2022 | 1,85,000 (Profit) |
On 1st October, 2021 a computer costing ₹ 40,000 was purchased and debited to office expenses account on which depreciation is to be charged @ 25% p.a. Calculate the value of goodwill.
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उत्तर
Calculation of goodwill of the firm:
Profits of the purpose of goodwill of the firm:
1st year = ₹ 60,000
2nd year = ₹ 1,50,000
3rd year = (₹ 20,000)
4th year = ₹ 2,00,000
5th year = `1,85,000 + 40,000 - (40,000 xx 25/100 xx 6/12)`
= 2,25,000 − 5,000
= ₹ 2,20,000
Average profit of the last 5 year’s = `(60,000 + 1,50,000 − 20,000 + 2,00,000 + 2,20,000)/5`
= `(6,10,000)/5`
= ₹ 1,22,000
Goodwill of the firm = Average profit of the last 5 year’s × 3 years of purchase
= 1,22,000 × 3
= ₹ 3,66,000
