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प्रश्न
The capital of the firm of Anuj and Benu is ₹ 10,00,000 and the market rate of interest is 15%. Annual salary to the partners is ₹ 60,000 each. The profit for the last three years were ₹ 2,80,000, ₹ 3,80,000 and ₹ 4,20,000. Goodwill of the firm is to be valued on the basis of two years purchase of last three years average super profits. Calculate the goodwill of the firm.
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उत्तर
Profits of last 3 years:
= ₹ 2,80,000 + ₹ 3,80,000 + ₹ 4,20,000
= ₹ 10,80,000
Average Profit `= (10,80,000)/3`
= 3,60,000
Capital employed = ₹ 10,00,000
Normal rate of return = 15%
Normal Profit on Capital = 10,00,000 × 15%
= 1,50,000
Add partners’ salaries = ₹ 60,000 + ₹ 60,000
= 1,20,000
Total Normal Profit = 1,50,000 + 1,20,000
= 2,70,000
Super Profit = Average Profit − Normal Profit
= 3,60,000 − 2,70,000
= 90,000
Goodwill = Super Profit × 2 years’ purchase
= 90,000 × 2
= ₹ 1,80,000
