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प्रश्न
Yash and Karan were partners in an interior designer firm. Their fixed capitals were ₹ 6,00,000 and ₹ 4,00,000 respectively. There were credit balances in their current accounts of ₹ 4,00,000 and ₹ 5,00,000 respectively. The firm had a balance of ₹ 1,00,000 in General Reserve. The firm did not have any liability. They admitted Radhika into partnership for `1/4`th share in the profits of the firm. The average profits of the firm for the last five years were ₹ 5,00,000. Calculate the value of goodwill of the firm by capitalization of average profits method. The normal rate of return in the business is 10%.
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उत्तर
Given:
Capitals (Fixed): Yash = ₹ 6,00,000, Karan = ₹ 4,00,000
Current Accounts: Yash = ₹ 4,00,000 (Cr.), Karan = ₹ 5,00,000 (Cr.)
General Reserve = ₹ 1,00,000
Average Profits = ₹ 5,00,000
Normal Rate of Return (NRR) = 10%
Capital Employed = Fixed Capitals + Current A/c balances + Reserves
= (6,00,000 + 4,00,000) + (4,00,000 + 5,00,000) + 1,00,000
= 10,00,000 + 9,00,000 + 1,00,000
= ₹ 20,00,000
Capitalised Value = `"Average Profit" xx 100/"Normal Rate of Return"`
= `5,00,000 xx 100/10`
= ₹ 50,00,000
Goodwill = Capitalised Value − Capital Employed
= 50,00,000 − 20,00,000
= ₹ 30,00,000
