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If the average profit is ₹20,000 and the years’ purchase is 3, what will be the goodwill of the firm?औसत लाभ ₹20,000 और वर्षों की खरीद 3 होने पर फर्म की सद्भावना कितनी होगी?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: ₹60,000₹60,000
Under the average profit method, goodwill = average profit × years’ purchase. Therefore, goodwill = ₹20,000 × 3 = ₹60,000. Option B is only the average profit, not the calculated goodwill. In exams, remember the formula: average profit × years’ purchase.औसत लाभ विधि में सद्भावना = औसत लाभ × वर्षों की खरीद। इसलिए सद्भावना = ₹20,000 × 3 = ₹60,000। विकल्प B केवल औसत लाभ है, सद्भावना नहीं। परीक्षा में इस विधि का सूत्र याद रखें: औसत लाभ × वर्षों की खरीद।
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