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प्रश्न
A firm earns a profit of ₹ 37,000 per year. In the same business a 10% return is generally expected. The total assets of the firm are 4,00,000. The value of outside liabilities is ₹ 90,000. Find out the value of goodwill.
संख्यात्मक
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उत्तर
Given:
Average Profit (actual profit) = ₹ 37,000
Normal Rate of Return (NRR) = 10%
Total Assets = ₹ 4,00,000
Outside Liabilities = ₹ 90,000
Capital Employed = Total Assets − Outside Liabilities
= 4,00,000 − 90,000
= ₹ 3,10,000
Normal Profit = Capital Employed `xx "NRR"/100`
= `3,10,000 xx 10/100`
= ₹ 31,000
Super Profit = Actual Profit − Normal Profit
= 37,000 − 31,000
= ₹ 6,000
Goodwill = `"Super Profit" xx 100/"Normal Rate of Return"`
= `6,000 xx 100/10`
= ₹ 60,000
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