The profits for four years are ₹50,000, ₹65,000, ₹75,000 and ₹90,000, respectively. What is the value of goodwill at 2 years’ purchase under the average profit method?चार वर्षों के लाभ क्रमशः ₹50,000, ₹65,000, ₹75,000 और ₹90,000 हैं। औसत लाभ विधि के अनुसार 2 वर्षों की खरीद पर सद्भावना का मूल्य कितना होगा?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: ₹1,40,000₹1,40,000
Total profit = ₹50,000 + ₹65,000 + ₹75,000 + ₹90,000 = ₹2,80,000. Average profit = ₹2,80,000 ÷ 4 = ₹70,000. Therefore, goodwill = Average Profit × Years’ Purchase = ₹70,000 × 2 = ₹1,40,000. ₹2,80,000 is the total profit and ₹70,000 is only the average profit, so neither is the goodwill value. Exam tip: calculate the average profit first, then multiply it by the years’ purchase.कुल लाभ = ₹50,000 + ₹65,000 + ₹75,000 + ₹90,000 = ₹2,80,000। औसत लाभ = ₹2,80,000 ÷ 4 = ₹70,000। अतः सद्भावना = औसत लाभ × वर्षों की खरीद = ₹70,000 × 2 = ₹1,40,000। ₹2,80,000 कुल लाभ है और ₹70,000 केवल औसत लाभ, इसलिए वे सही उत्तर नहीं हैं। परीक्षा में पहले औसत लाभ निकालकर उसे वर्षों की खरीद से गुणा करें।
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