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The super profit is ₹15,000 and the number of years’ purchase is 3. What is the value of goodwill under the super profit method?सुपर लाभ ₹15,000 है और क्रय के वर्षों की संख्या 3 है। सुपर लाभ विधि से ख्याति का मूल्य कितना होगा?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: ₹45,000₹45,000
Under the super profit method, goodwill = super profit × number of years’ purchase. Therefore, \(₹15,000 \times 3 = ₹45,000\). Option B is only the amount of super profit, not the value of goodwill. Exam tip: multiply the given super profit by the years’ purchase.सुपर लाभ विधि में ख्याति = सुपर लाभ × क्रय के वर्षों की संख्या। इसलिए, \(₹15,000 \times 3 = ₹45,000\)। विकल्प B केवल सुपर लाभ दर्शाता है, ख्याति का मूल्य नहीं। परीक्षा-युक्ति: दिए गए सुपर लाभ को years’ purchase से गुणा करें।
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