15. एक फर्म की पूँजी₹40,000 है और इसके पिछले 3 वर्षों के लाभों का औसत ₹9,000 है। व्यवसाय में उचित प्रत्याय की दर 10% मानत हुए,
ख्याति की गणना : पूँजीकरण विधि (Calculation of Goodwill : Capitalisation Method)
The capital ofa firm is₹40,000 and its profits for the last three years averaged to₹9,000.Assuming that'
विधि से ख्याति का मूल्य निकालें।
the reasonable rate of return in the business, find out the value of goodwill of capitalisation method
[Ans. Goodwill * 50,000]
[Hint: Capitalised Value of Business ₹ 90,000]
16. निम्न सूचनाओं से पंजीकरण विधि से ख्याति ज्ञात कीजिए : सामान्य पत्याय की दर 10% निात १ ताओं के लाभ 20000
Answers
Answer:
(i) Capitalisation of Super Profit Method:
Step 1: Calculation of Capital Employed:
Capital Employed= Assets- External Liabilities
= 4000000- 720000
= 3280000
Step 2: Calculation of Normal Profit:
Normal Profit= 3280000 * [10/100]
= 328000
Step 3: Calculation of Average Profit:
Average Profit= 400000
Step 4: Calculation of Super Profit:
Super Profit= 400000- 328000
= 72000
Step 5: Calculation of Goodwill:
Goodwill= Super Profit * [100/Normal Rate Of Return]
= 72000 * [100/10]
= 720000
(ii) Super Profit Method:
Step 1: Calculation of Capital Employed:
Capital Employed= Assets- External Liabilities
= 4000000- 720000
= 3280000
Step 2: Calculation of Normal Profit:
Normal Profit= 3280000 * [10/100]
= 328000
Step 3: Calculation of Average Profit:
Average Profit= 400000
Step 4: Calculation of Super Profit:
Super Profit= 400000- 328000
= 72000
Step 5: Calculation of Goodwill:
Goodwill= Super Profit * Number of years' of purchase
= 72000 * 3
= 216000