Question

ख्याति का मूल्याकन : (A) औसत लाभ विधि (Valuation of Goodwill : Average Profit Method) ची 1. ख्याति के मूल्य की गणना पाँच वर्षों के औसत लाभ के 4 वर्षों के क्रय के आधार पर करें। पिछले पांच वर्षों का लाभ इस प्रकार है :₹40,000,₹50,000, ₹60,000,₹50,000 तथा ₹60,000। Compute the value of goodwill on the basis of 4 years' purchase of the average profit of the last five years. The profits for the last five years were as follows :₹40,000,₹50,000,₹60,000,₹50,000 and ₹60,000.
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Answer 1

Explanation:

Solution :

The profits for the last five years were as follows :

Year ------------------ Profit

I st ------------------- ₹ 40,000

II nd ------------------- ₹ 50,000

III rd ------------------- ₹ 60,000

IV th ------------------- ₹ 50,000

V th -------------------- ₹ 60,000

• Average Profit = Sum of given year's profit/Number of given years

= 40,000 + 50,000 + 60,000 + 50,000 + 60,000/5

= 2,60,000/5

= 52,000

Average Profit = 52,000

★ Goodwill = Average Profit × Number of year's purchases

= 52,000 × 4

= 2,08,000

Goodwill = 2,08,000

Therefore, the value of goodwill = 2,08,000