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The average profit is ₹18,000 and the number of years’ purchase is 5. What will be the goodwill under the average profit method?औसत लाभ ₹18,000 तथा वर्षों की खरीद 5 है। औसत लाभ विधि से सद्भावना कितनी होगी?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: ₹90,000₹90,000
Under the average profit method, goodwill = Average Profit × Number of Years’ Purchase. Therefore, ₹18,000 × 5 = ₹90,000. Option B is only the average profit, not the goodwill. Exam tip: Multiply the average profit by the given years’ purchase.औसत लाभ विधि में सद्भावना = औसत लाभ × वर्षों की खरीद। इसलिए ₹18,000 × 5 = ₹90,000। विकल्प B केवल औसत लाभ है, सद्भावना नहीं। परीक्षा-युक्ति: इस विधि में औसत लाभ को वर्षों की खरीद से गुणा करें।
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