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If the firm's goodwill is ₹180000 and the retiring partner's share in goodwill is two-fifteenths, how much goodwill compensation will he receive?यदि फर्म की ख्याति ₹180000 है और सेवानिवृत्त साझेदार का ख्याति में हिस्सा दो-पंद्रहवाँ है, तो उसे ख्याति के लिए कितनी राशि मिलेगी?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: ₹24000₹24000
The retiring partner’s goodwill compensation is calculated as: total goodwill × the partner’s share = ₹180000 × 2/15 = ₹24000. For quick calculation, divide ₹180000 by 15 to get ₹12000 and multiply it by 2. Therefore, option C is correct.सेवानिवृत्त साझेदार की ख्याति राशि = फर्म की कुल ख्याति × साझेदार का हिस्सा = ₹180000 × 2/15 = ₹24000। शीघ्र गणना के लिए पहले ₹180000 को 15 से भाग देकर ₹12000 प्राप्त करें और फिर 2 से गुणा करें। अतः सही विकल्प C है।
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