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प्रश्न
Vinay and Naman are partners sharing profits in the ratio of 4 : 1. Their capitals were ₹ 90,000 and ₹ 70,000 respectively. They admitted Prateek for 1/3 share in the profits. Prateek brought ₹ 1,00,000 as his capital. Calculate the value of firm's goodwill.
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उत्तर
Prateek's Capital =₹1,00,000
Capitalised Value of the firm = (Prateek's Capital x Reciprocal of his share of profits) = ₹(1,00,000 x 3) = ₹3,00,000
Net Worth of the firm =Total Capital of all the Partners (including the new partner) =₹(90,000 +70,000+1,00,000)= ₹ 2,60,000
Hidden Goodwill=(Capitalised Value of the firm - Net Worth of the firm) = ₹ ( 3,00,000 - 2,60,000) = ₹40,000
Thus, Value of firm's Goodwill is ₹40,000.
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संबंधित प्रश्न
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| Year | (₹) | |
| 2020-21 | Loss | 20,000 |
| 2021-22 | Profit | 34,000 |
| 2022-23 | Profit | 46,000 |
From the year 2020-21 to the year 2022-23, Anish withdrew ₹ 30,000 from the firm for his personal use.
On 1st April, 2023, he admitted Danish into partnership on the following terms:
- Goodwill of the firm to be valued at two years’ purchase of the average profits of the last three years.
- Danish to have a `1/4` share in the future profits.
- Danish’s capital is to be equal to `1/4` of Anish’s capital determined on 1st April, 2023, after the goodwill compensation has been taken into account.
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P: The normal profits of a similar firm in the industry.
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R: The number of years purchase.
S: The actual capital employed in the business.
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