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प्रश्न
The capital of the firm of Sumit and Asha is ₹ 20,00,000, and the market rate of interest is 12%. The salary of each partner is ₹ 20,000 per annum.
The profits of the last three years were ₹ 3,00,000, ₹ 2,60,000, and ₹ 4,00,000, respectively. Goodwill of the firm is to be valued on the basis of four years’ purchase of the last three years’ average super profits. Calculate the goodwill of the firm.
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उत्तर
Total Profit = ₹ 3,00,000 + ₹ 2,60,000 + ₹ 4,00,000
= ₹ 9,60,000
Average Profit = `(9,60,000)/3`
= ₹ 3,20,000
Normal Profit = `"Capital Employed" xx "Normal Rate of Return"/100`
= `20,00,000 xx 12/100`
= ₹ 2,40,000
Super Profit = Actual Average Profit – Normal Profit
= ₹ 2,80,000 – ₹ 2,40,000
= ₹ 40,000
Goodwill = Super Profit × Number of Years’ Purchase
= ₹ 40,000 × 4
= ₹ 1,60,000
