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Accountancy Goodwill MCQ Questions for Class 12 Commerce

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Goodwill Practice Questions

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Question 1/600 Easy Accountancy Partnership Accounts - Basic Concepts Goodwill Class 12 Level 13

साझेदारी में गुडविल का मूल अर्थ क्या है?

What is the basic meaning of goodwill in partnership?

Explanation opens after your attempt

Correct Answer

A. अधिक लाभ कमाने की प्रतिष्ठा और क्षमताReputation and capacity to earn extra profit

Step 1

Concept

Goodwill is the firm's reputation and ability to earn extra profit. In exams treat it as an intangible asset.

Step 2

Why this answer is correct

The correct answer is A. अधिक लाभ कमाने की प्रतिष्ठा और क्षमता / Reputation and capacity to earn extra profit. Goodwill is the firm's reputation and ability to earn extra profit. In exams treat it as an intangible asset.

Step 3

Exam Tip

गुडविल फर्म की अच्छी प्रतिष्ठा और अतिरिक्त लाभ कमाने की क्षमता है। परीक्षा में इसे अदृश्य संपत्ति मानें।

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Question 2/600 Easy Accountancy Partnership Accounts - Basic Concepts Goodwill Class 12 Level 13

गुडविल किस प्रकार की संपत्ति है?

Goodwill is which type of asset?

Explanation opens after your attempt

Correct Answer

A. अमूर्त संपत्तिIntangible asset

Step 1

Concept

Goodwill cannot be touched but has economic value. Therefore it is an intangible asset.

Step 2

Why this answer is correct

The correct answer is A. अमूर्त संपत्ति / Intangible asset. Goodwill cannot be touched but has economic value. Therefore it is an intangible asset.

Step 3

Exam Tip

गुडविल को छुआ नहीं जा सकता पर इसका आर्थिक मूल्य होता है। इसलिए यह अमूर्त संपत्ति है।

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Question 3/600 Easy Accountancy Partnership Accounts - Basic Concepts Goodwill Class 12 Level 13

फर्म की अच्छी प्रतिष्ठा गुडविल को कैसे प्रभावित करती है?

How does a firm's good reputation affect goodwill?

Explanation opens after your attempt

Correct Answer

A. गुडविल बढ़ती हैGoodwill increases

Step 1

Concept

Good reputation increases customer trust. This increases the goodwill of the firm.

Step 2

Why this answer is correct

The correct answer is A. गुडविल बढ़ती है / Goodwill increases. Good reputation increases customer trust. This increases the goodwill of the firm.

Step 3

Exam Tip

अच्छी प्रतिष्ठा ग्राहकों का विश्वास बढ़ाती है। इससे फर्म की गुडविल बढ़ती है।

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Question 4/600 Easy Accountancy Partnership Accounts - Basic Concepts Goodwill Class 12 Level 13

स्थिर ग्राहक संख्या गुडविल के लिए क्यों महत्वपूर्ण है?

Why is a stable customer base important for goodwill?

Explanation opens after your attempt

Correct Answer

A. यह भविष्य के लाभ की संभावना बढ़ाती हैIt increases the chance of future profits

Step 1

Concept

A stable customer base helps regular sales and profits. Therefore it is an important cause of goodwill.

Step 2

Why this answer is correct

The correct answer is A. यह भविष्य के लाभ की संभावना बढ़ाती है / It increases the chance of future profits. A stable customer base helps regular sales and profits. Therefore it is an important cause of goodwill.

Step 3

Exam Tip

स्थिर ग्राहक नियमित बिक्री और लाभ में मदद करते हैं। इसलिए यह गुडविल का महत्वपूर्ण कारण है।

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Question 5/600 Easy Accountancy Partnership Accounts - Basic Concepts Goodwill Class 12 Level 13

खरीदी गई गुडविल का लेखांकन उपचार क्या होता है?

What is the accounting treatment of purchased goodwill?

Explanation opens after your attempt

Correct Answer

A. इसे पुस्तकों में दर्ज किया जाता हैIt is recorded in the books

Step 1

Concept

Purchased goodwill is paid for so it is recorded in the books. Remember the difference from self generated goodwill.

Step 2

Why this answer is correct

The correct answer is A. इसे पुस्तकों में दर्ज किया जाता है / It is recorded in the books. Purchased goodwill is paid for so it is recorded in the books. Remember the difference from self generated goodwill.

Step 3

Exam Tip

खरीदी गई गुडविल के बदले भुगतान किया जाता है इसलिए इसे पुस्तकों में दर्ज किया जाता है। परीक्षा में स्वनिर्मित गुडविल से अंतर याद रखें।

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Question 6/600 Easy Accountancy Partnership Accounts - Basic Concepts Goodwill Class 12 Level 13

स्वनिर्मित गुडविल सामान्यतः पुस्तकों में क्यों नहीं लिखी जाती?

Why is self generated goodwill generally not recorded in books?

Explanation opens after your attempt

Correct Answer

A. क्योंकि इसका वास्तविक खरीद मूल्य नहीं होताBecause it has no actual purchase cost

Step 1

Concept

Self generated goodwill arises from the firm's own reputation and has no purchase cost. So it is generally not shown.

Step 2

Why this answer is correct

The correct answer is A. क्योंकि इसका वास्तविक खरीद मूल्य नहीं होता / Because it has no actual purchase cost. Self generated goodwill arises from the firm's own reputation and has no purchase cost. So it is generally not shown.

Step 3

Exam Tip

स्वनिर्मित गुडविल फर्म की अपनी प्रतिष्ठा से बनती है और उसका खरीदा हुआ मूल्य नहीं होता। इसलिए इसे सामान्यतः नहीं दिखाया जाता।

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Question 7/600 Easy Accountancy Partnership Accounts - Basic Concepts Goodwill Class 12 Level 13

औसत लाभ विधि में गुडविल कैसे निकाली जाती है?

How is goodwill calculated under average profit method?

Explanation opens after your attempt

Correct Answer

A. औसत लाभ गुणा वर्षों की खरीदAverage profit multiplied by years purchase

Step 1

Concept

In average profit method the usual formula is average profit multiplied by years purchase. Always check years purchase in the question.

Step 2

Why this answer is correct

The correct answer is A. औसत लाभ गुणा वर्षों की खरीद / Average profit multiplied by years purchase. In average profit method the usual formula is average profit multiplied by years purchase. Always check years purchase in the question.

Step 3

Exam Tip

औसत लाभ विधि में सामान्य सूत्र औसत लाभ गुणा वर्षों की खरीद है। प्रश्न में वर्षों की खरीद अवश्य देखें।

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Question 8/600 Easy Accountancy Partnership Accounts - Basic Concepts Goodwill Class 12 Level 13

औसत लाभ 50000 रुपये है और गुडविल दो वर्ष की खरीद पर है। गुडविल कितनी होगी?

Average profit is ₹50000 and goodwill is valued at two years purchase. What is the goodwill?

Explanation opens after your attempt

Correct Answer

A. 100000 रुपये₹100000

Step 1

Concept

Goodwill is average profit multiplied by years purchase. So ₹50000 multiplied by 2 equals ₹100000.

Step 2

Why this answer is correct

The correct answer is A. 100000 रुपये / ₹100000. Goodwill is average profit multiplied by years purchase. So ₹50000 multiplied by 2 equals ₹100000.

Step 3

Exam Tip

गुडविल औसत लाभ गुणा वर्षों की खरीद है। इसलिए 50000 गुणा 2 बराबर 100000 रुपये है।

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Question 9/600 Easy Accountancy Partnership Accounts - Basic Concepts Goodwill Class 12 Level 13

पिछले तीन वर्षों के लाभ 30000 रुपये 45000 रुपये और 60000 रुपये हैं। औसत लाभ कितना है?

Profits of the last three years are ₹30000 ₹45000 and ₹60000. What is the average profit?

Explanation opens after your attempt

Correct Answer

A. 45000 रुपये₹45000

Step 1

Concept

The total of three profits is ₹135000. Dividing by 3 gives average profit of ₹45000.

Step 2

Why this answer is correct

The correct answer is A. 45000 रुपये / ₹45000. The total of three profits is ₹135000. Dividing by 3 gives average profit of ₹45000.

Step 3

Exam Tip

तीनों लाभों का योग 135000 रुपये है। इसे 3 से भाग देने पर औसत लाभ 45000 रुपये होगा।

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Question 10/600 Easy Accountancy Partnership Accounts - Basic Concepts Goodwill Class 12 Level 13

चार वर्षों के औसत लाभ 80000 रुपये हैं। गुडविल तीन वर्ष की खरीद पर है। गुडविल कितनी होगी?

Average profit of four years is ₹80000. Goodwill is valued at three years purchase. What is the goodwill?

Explanation opens after your attempt

Correct Answer

A. 240000 रुपये₹240000

Step 1

Concept

Under average profit method multiply ₹80000 by 3. Goodwill will be ₹240000.

Step 2

Why this answer is correct

The correct answer is A. 240000 रुपये / ₹240000. Under average profit method multiply ₹80000 by 3. Goodwill will be ₹240000.

Step 3

Exam Tip

औसत लाभ विधि में 80000 को 3 से गुणा करेंगे। गुडविल 240000 रुपये होगी।

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Accountancy Goodwill MCQ Questions for Class 12 Commerce

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Goodwill Practice Questions

साझेदारी में गुडविल का मूल अर्थ क्या है?

Concept

Why this answer is correct

Exam Tip

गुडविल किस प्रकार की संपत्ति है?

Concept

Why this answer is correct

Exam Tip

फर्म की अच्छी प्रतिष्ठा गुडविल को कैसे प्रभावित करती है?

Concept

Why this answer is correct

Exam Tip

स्थिर ग्राहक संख्या गुडविल के लिए क्यों महत्वपूर्ण है?

Concept

Why this answer is correct

Exam Tip

खरीदी गई गुडविल का लेखांकन उपचार क्या होता है?

Concept

Why this answer is correct

Exam Tip

स्वनिर्मित गुडविल सामान्यतः पुस्तकों में क्यों नहीं लिखी जाती?

Concept

Why this answer is correct

Exam Tip

औसत लाभ विधि में गुडविल कैसे निकाली जाती है?

Concept

Why this answer is correct

Exam Tip

औसत लाभ 50000 रुपये है और गुडविल दो वर्ष की खरीद पर है। गुडविल कितनी होगी?

Concept

Why this answer is correct

Exam Tip

पिछले तीन वर्षों के लाभ 30000 रुपये 45000 रुपये और 60000 रुपये हैं। औसत लाभ कितना है?

Concept

Why this answer is correct

Exam Tip

चार वर्षों के औसत लाभ 80000 रुपये हैं। गुडविल तीन वर्ष की खरीद पर है। गुडविल कितनी होगी?

Concept

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Exam Tip

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