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प्रश्न
Capital employed in a business is Rs. 2,00,000. The normal rate of return on capital employed is 15%. During the year 2015 the firm earned a profit of Rs. 48,000. Calculate goodwill on the basis of 3 years purchase of super profit?
बेरीज
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उत्तर
Given: Capital Employed = Rs 2,00,000
Actual Profit = 48,000
Normal Rate of Return = 15%
Formula: Normal Profit = Capital Employed × `"Normal Rate of Return"/100`
= `2,00,000 xx 15/100`
= Rs 30,000
Super profit = Actual Profit − Normal Profit
= 48,000 − 30,000
= Rs 18,000
Goodwill = Super Profit × Number of Years Purchase
= 18,000 × 3
= Rs 54,000
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