The Following infromation relates to a partnership firm :
(a) Profits for the last five years :
`{:(2012,"Rs. 80,000",2015,"Rs. 1,50,000"),(2013,"Rs. 1,00,00",2016,"Rs. 2,70,000"),(2014,"Rs. 2,00,000",,):}`
(b) Average Capital Employed is Rs. 5,00,000
(c) Rate of normal profit 20%
Find out the value of goodwill on the basis of :
(i) Three year's purchase of average profits
(ii) Three year's purchase of super profits
(iii) Capitalisation of super profits.

The following information relates to a partnership firm : (a) Profits/Loss for the last six years : {:("1st year","Rs. 20,000 Profit","4th year","Rs. 60,000 Profit"),("2nd year","Rs. 60,000 Profit","5th year","Rs. 50,000 Profit"),("3rd year","Rs. 10,000 Loss","6th year","Rs. 72,000 Profit"):} (b) Average Capital Employed is Rs. 2,00,000. (c) Rate of normal profit is 15%. Find out the value of goodwill on the basis of : (i) Four year's purchase of average profits. (ii) Four year's purchase of super profits. (iii) Capitalisation of super profits.

The following information relates to a partnership firm: (a) Sundry Assets of the firm Rs. 6,80,000. Outside Liabilities Rs. 60,000. (b) Profits and losses for the past years : Profit 2013 Rs. 50,000, Loss 2014 Rs. 10,000, Profit 2015 Rs. 1,64,000 and Profit 2016 Rs. 1,80,000. (c) The normal rate of return in a similar type of business is 12%. Calculate the value of goodwill on the basis of : (i) Three year's purchase of average profits. (ii) Three year's purchase of super profits. (iii) Capitalisation of average profits, and (iv) Capitalisation of super profits.

(Super Profit Method). A firm earned net profits during the last three years as: {:("Years",I,II,III),("Profits(Rs.)","18,000","20,000","22,000"):} The capital investment of the firm is Rs. 60,000. Normal return on the capital is 10% . Calculate value of goodwill on the basis of three years' purchase of the average super profit for the last three years.

Average profit of GS & Co. is Rs. 50,000 per year. Average capital employed in the business is Rs. 3,00,000. if the normal rate of return on capital employed is 10% , calculate goodwill of the firm by: (i) Super Profit Method at three years' purchase, and (ii) Capitalisation of Super Profit Method.

The profits ear ned by a firm during the last four years were as follows: {:("Year ended 31st March","Profits (Rs.)"),(2013,"80,000"),(2014,"1,00,000"),(2015,"1,10,000"),(2016,"1,50,000"):} Calculate the value of goodwill on the basis of three year's purchase of weighted average profits. Weights to be used are 1,2,3 and 4 respectively to the profits for 2013, 2014, 2015 and 2016.

A firm earned profits of Rs. 80,000, Rs. 1,00,000, Rs. 1,20,000 and Rs. 1,80,000 during 2010-11, 2011-12, 2012-13 and 2013-14 respectively. The firm has capital investment of Rs. 5,00,000. A fair rate of return on investment is 15% p.a. Calculate goodwill of the firm based on three years' purchase of average super profits of last four years.

A firm earned net profits durning the last seven years as follows : {:(2009,"Rs.","20,000 Profit",2010,"Rs.","70,000 Loss"),(2011,"Rs.","40,000 Loss",2012,"Rs.","2,50,000 Profit"),(2013,"Rs.","2,70,000 Profit",2014,"Rs.","3,00,000 Profit"),(2015,"Rs.","3,20,000 Profit",,,):} The Capital invested in the firm is Rs. 12,00,000. Normal rate of return in the similar type of business is 10%. Calculate the value of goodwill on the basis of 2(1)/(2) years' purchases of average super profits earned durning the above mentioned seven years.

The books of a business showed that the capital employed on December 31, 2015, Rs. 5,00,000 and the profits for the last five years were: 2010– Rs. 40,000: 2012-Rs. 50,000, 2013-Rs. 55,000, 2014-Rs.70,000 and 2015-Rs. 85,000. You are required to find out the value of goodwill based on 3 years purchase of the super profits of the business, given that the normal rate of return is 10%.

The profits of a firm for the last five years were as follows : {:("Year ended 31st March",,"Profits (Rs.)"),(2011,,"43,000"),(2012,,"50,000"),(2013,,"52,000"),(2014,,"65,000"),(2015,,"85,000"):} You are required to calculate the value of goodwill on the basis of two year's purchase of weighted average profits. The weights to be used are : 2011 - 1, 2012 - 2, 2013 - 3, 2014 - 4, 2015 - 5.

The books of Ram and Bharti showed that the capital employed on 31.12.2016 was Rs. 5,00,000 and the profits for the last 5 years: 2015 Rs. 40,000, 2014 Rs.50,000, 2013 Rs. 55,000, 2012 Rs. 70,000 and 2011 Rs. 85,000. Calculate the value of goodwill on the basis of 3 year purchase of the average super profits of the last 5 years assuming that the normal rate of return is 10%.