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Capital employed is ₹600000 and normal return is 10 percent. Actual average profit is ₹78000. What is goodwill by capitalization method?नियोजित पूंजी ₹600000 और सामान्य प्रतिफल 10 प्रतिशत है। वास्तविक औसत लाभ ₹78000 है। पूंजीकरण पद्धति से सद्भावना कितनी होगी?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: ₹180000₹180000
Capitalized value is (78000 \times \frac{100}{10}=780000). Goodwill is ₹780000 minus ₹600000 which is ₹180000.पूंजीकृत मूल्य (78000 \times \frac{100}{10}=780000) है। सद्भावना ₹780000 घटा ₹600000 यानी ₹180000 है।
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