Question

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पहले पाँच वर्षों के लाभ-हानि थे।
The Profits and Losses for last five years were :
(1st year) 6,000 असामान्य लाभ के 2,000 सहित) (including an abnormal gain of 2,000)
तीय वर्ष 2nd Year) र 14,000 र4,000 बीमा प्रीमियम को छोड़कर (excluding १ 4,000 as insurance premium)
वतीय वर्ष (3rYear) (4,000 र2,000 के असामान्य हानि को प्रमारित करने पश्चात् (after charging an abnormal loss of
चतुर्थ वर्ष (4th Year) 2,000 हानि (loss)]
पचम वर्ष (5th Year 16,000
ख्याति का मूल्यांकन पिछले पाँच वर्षों के लाभ-हानि के 4 वर्षों के क्रय के आधार पर ख्याति की राशि की गणना की
Calculate the amount of goodwill on the basis of 4 years' purchase of last 5 years profits and loss.
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Answer 1

1 YEAR :6000-2000=4000(ABNORMAL GAIN)

2 YEAR: 14000-5000=9000

3 YEAR:4000+2000=6000(ABNORMAL LOSS)

4 YEAR:2000(LOSS)

5 YEAR:16000

TOTAL=33000

AVERAGE PROFIT=33000÷5=6600

GOODWILL=6600×4=26400

before write the question on your copy check the question properly!

Answer 2

1st Year (6000 - 2000 ).........4000

2nd Year (14000 - 4000).......10000

3rd Year (4000 + 2000).........6000

4th Year .........................- 2000

.............. =18000

5th year ............. 16000

Total Profits ..................=34000

Average profit = Total profit / No. of years

34000/5 = 6800

Goodwill = average profit × no. of years' purchase

= 6800×4

=27200.