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प्रश्न
Total assets of a firm including fictitious assets of ₹ 5,000 are ₹ 85,000. The net liabilities of the firm are ₹ 30,000. The normal rate of return is 10% and the average profits of the firm are ₹ 8,000. Calculate the goodwill as per capitalisation of super profits.
पर्याय
₹ 20,000
₹ 30,000
₹ 25,000
None of these.
MCQ
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उत्तर
₹ 30,000
Explanation:
Actual Assets = 85,000 − 5,000
= ₹ 80,000
Capital Employed = Actual Assets − Net Liabilities
= 80,000 − 30,000
= ₹ 50,000
Normal Profit = Capital Employed `xx "NRR"/100`
= 50,000 `xx 10/100`
= ₹ 5,000
Super Profit = Average Profit − Normal Profit
= 8,000 − 5,000
= ₹ 3,000
Goodwill = `"Super Profit" xx 100/"NRR"`
= `3,000 xx 100/10`
= ₹ 30,000
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