Question

IL WITUJU,200, (11) Weigileu super Prolt Method 41,820.
7. A Ltd. is to be absorbed by the B Ltd. and in order to decide upon the purchase consideration, it is
necessary, among other things to value the goodwill attaching to the business of A Ltd. The two
Companies agree that the basis of the calculation of goodwill shall be three years' purchase of the
average annual super profits, the net profit being averaged over five years and subject to whatever
adjustment you, as the Accountant making the valuation, consider necessary.
The profit of the A Ltd. for the last five years (before charging tax @ 25%) are as follows:
2010 750,000; 2011 * 65,000; 2012 * 45,000; 2013 55,000 and 2014 * 75,000.
The directors of A Ltd. (three in numbers will be appointed to the Board of B Ltd.) on absorption and
it is considered that their services have been (and will be in the future) worth 5,000 each annum.
There has never been made any charge against the profits of A Ltd. for such services. The average
capital invested in net tangible assets over the period is 1,80,000 and it is considered that the normal
return to expected from the particular type of business carried on by A Ltd. is 10%. Calculate the
Goodwill of A Ltd. based on the above information.
Ans. Goodwill * 42,750; Super Profit 14,250.
Hint: From average profit deduct 15,000 salary of Directors and then deduct 25% for Taxation. Average profit
58,000 - Director's Remuneration 5,000 x 3 or 15,000 = * 43,000;
43,000 X 25%
= 7 10,750 Tax; (* 43,000 - 10,750) = 32,250 Actual Average Profit.
100​

Answer 1

Answer:

नव नभ' के माध्यम से कवि कहना चाहता है कि सभी प्राणी नए भारतवर्ष की रचना करें और उन्हें इस निर्माण में सभी नए साधन प्राप्त हों। (ख) इस कविता में कवि किससे वरदान मांग रहा है ? इस कविता में कवि ज्ञान की देवी माँ सरस्वती से वरदान माँग रहा है। कवि भारत में नव अमृत मन्त्र भरने की बात कह रहा है।