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nil-goodwill MCQ Questions for Class 12

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2 questions tagged with nil-goodwill.

Question 1/2 Expert Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 33

यदि वास्तविक औसत लाभ सामान्य लाभ से कम है तो सुपर लाभ पद्धति में सामान्यतः क्या होगा?

If actual average profit is less than normal profit what generally happens under super profit method?

Explanation opens after your attempt
Correct Answer

A. सद्भावना नहीं बनेगी या शून्य मानी जाएगीGoodwill will not arise or will be treated as nil

Step 1

Concept

Super profit exists only when actual profit exceeds normal profit. If profit is lower no positive goodwill arises.

Step 2

Why this answer is correct

The correct answer is A. सद्भावना नहीं बनेगी या शून्य मानी जाएगी / Goodwill will not arise or will be treated as nil. Super profit exists only when actual profit exceeds normal profit. If profit is lower no positive goodwill arises.

Step 3

Exam Tip

सुपर लाभ तभी होता है जब वास्तविक लाभ सामान्य लाभ से अधिक हो। कम लाभ होने पर सकारात्मक सद्भावना नहीं निकलेगी।

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Question 2/2 Hard Accountancy Partnership Accounts - Basic Concepts Goodwill Class 12 Level 15

अदृश्य ख्याति में यदि अनुमानित फर्म मूल्य वास्तविक पूंजी के बराबर है तो ख्याति कितनी मानी जाएगी?

In hidden goodwill if inferred firm value equals actual capital what will be the goodwill?

Explanation opens after your attempt
Correct Answer

A. शून्यNil

Step 1

Concept

Goodwill arises only when there is excess value. If inferred and actual values are equal goodwill is nil.

Step 2

Why this answer is correct

The correct answer is A. शून्य / Nil. Goodwill arises only when there is excess value. If inferred and actual values are equal goodwill is nil.

Step 3

Exam Tip

ख्याति केवल अतिरिक्त मूल्य होने पर बनती है। अनुमानित और वास्तविक मूल्य बराबर हों तो ख्याति शून्य होगी।

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