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Assertion (A): Goodwill is a fictitious asset. Reason (R): Goodwill has a realisable value. Which one of the following is correct? - Accounts

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Question

Assertion (A): Goodwill is a fictitious asset.

Reason (R): Goodwill has a realisable value.

Which one of the following is correct?

Options

  • Both Assertion and Reason are correct, and Reason is the correct explanation for Assertion.

  • Both Assertion and Reason are correct, but Reason is not the correct explanation for Assertion.

  • Assertion is false and Reason is true.

  • Assertion is true and Reason is false.

MCQ
Assertion and Reasoning
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Solution

Assertion is false and Reason is true.

Explanation:

Goodwill is not a fictitious asset; it is an intangible asset with real value because it helps a business earn excess profits. Unlike fictitious assets, goodwill has realizable value and can be sold along with the business, even though it has no physical form.

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Chapter 2: Goodwill : Concept and Valuation - OBJECTIVE TYPE QUESTIONS [Page 2.36]

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D. K. Goel Accountancy Volume 1 and 2 [English] Class 12 ISC
Chapter 2 Goodwill : Concept and Valuation
OBJECTIVE TYPE QUESTIONS | Q (C) 6. | Page 2.36
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