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प्रश्न
The capital of the firm of Rajat and Karan is ₹ 15,00,000, and the market rate of interest is 12%. The annual salaries of Rajat and Karan are ₹ 20,000 and ₹ 30,000, respectively. The profits for the last three years were ₹ 2,40,000, ₹ 2,80,000, and ₹ 3,20,000. Goodwill of the firm is to be valued on the basis of two years’ purchase of the last three years’ average super profits. Calculate the goodwill of the firm.
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उत्तर
Total Profit = 2,40,000 + 22,80,000 + 3,20,000
= ₹ 8,40,000
Average Profit = `(8,40,000)/3`
= ₹ 2,80,000
Actual Average Profit = ₹ 2,80,000 – (₹ 20,000 + ₹ 30,000)
= ₹ 2,30,000
Normal Profit = `"Capital employed" xx "Normal Rate of Returns"/100`
= `15,00,000 xx 12/100`
= ₹ 1,80,000
Super Profit = Actual Average Profit – Normal Profit
= 2,30,000 – 1,80,000
= 50,000
Goodwill = Super profit × Number of Years’ Purchase
= ₹ 50,000 × 2
= ₹ 1,00,000
