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The average profit is ₹50,000, and goodwill is valued at two years’ purchase. What is the value of goodwill?औसत लाभ ₹50,000 है और गुडविल का मूल्यांकन दो वर्षों के क्रय के आधार पर किया जाता है। गुडविल का मूल्य कितना होगा?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: ₹1,00,000₹1,00,000
Under the average profit method, goodwill = average profit × years’ purchase. Therefore, ₹50,000 × 2 = ₹1,00,000, so option A is correct. Exam tip: multiply the average profit by the specified number of years; do not divide or add them.औसत लाभ विधि में गुडविल = औसत लाभ × वर्षों की खरीद। अतः ₹50,000 × 2 = ₹1,00,000। इसलिए विकल्प A सही है। ध्यान रखें कि वर्षों की खरीद को औसत लाभ से गुणा किया जाता है, घटाया या भाग नहीं दिया जाता।
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