24. A firm's capital is 3,00,000. During the year ended 31st December, 2017, it earned
R a profit of 50.000. The normal rate of return on capital employed in similar
business is 10%. Calculate the value of goodwill of the firm by (a) Capitalisation of
super profit method and (b) super profit method is the good is valued at 3 years
purchase of super profit
[CBSE Foreign 2011]
(Ans. (a) 72,00,000 (b) 7 60,000)
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