The capital of the firm of Anu and Benu is Rs. 1,00,000 and the market rate of interest is 15%. Annual salary to partners is Rs. 6,000 each. The profits for the last 3 years were Rs. 30,000, Rs. 36,000 and Rs. 42,000. Goodwill is to be valued at 2 years purchase of the last 3 years’ average super profits. Calculate the goodwill of the firm.

Capital of the firm fo Sharma and Verma is Rs. 2,00,000 and the market rate of interest is 15% . Annual salary to partners is Rs. 12,000 each. The profits for the last three years were Rs. 60,000, Rs. 72,000 and Rs. 84,000. Goodwill is to be valued at 2 years' purchase of last 3 years' average super profit. Calculate goodwill of the firm.

The total capital of the firm of Sakshi, Mehak and Megha is Rs. 1,00,000 and the market rate fo interest is 15% . The net profits for the last 3 years were Rs. 30,000, Rs. 36,000 and Rs. 42,000. Goodwill is to be valued at 2 years' purchase of the last 3 years' super profits. Calculate the goodwill of the firm.

The profits earned by a business over the last 5 years are as follows: Rs12,000 , Rs13.000, Rs 14,000 , Rs 18,000 and Rs 2,000 (loss). Based on 2 years purchase of the last 5 years profits value of Goodwill will be:

The total capital of the firm of Saurabh, Mohit and Nikhil was Rs. 1,00,000. The net profits for the last 3 years were : 2013-14 Rs. 40,000, 2014-15 Rsd. 46,000 and 2015-16 Rs. 52,000. There was an abnormal loss of Rs. 3,000 in 2014-15. Goodwill of the firm was to be valued at 2 years purchase of the average profits of the last three years. Calculate the goodwill of the firm.

1. The goodwill of a firm is to be worked out at three years’ purchase of the average profits of the last five years which are as follows: {:(Year,Profits(Loss)(Rs)),(2012,10000),(2013,15000),(2014,4000),(2015,(5000)),(2016,6000):} 2. The capital employed of the firm is Rs. 1,00,000 and normal rate of return is 8%, the average profits for last 5 years are Rs. 12,000 and goodwill is to be worked out at 3 years’ purchase of super profits, 3. Rama Brothers earn an average profit of Rs. 30,000 with a capital of Rs. 2,00,000. The normal rate of return in the business is 10%. Using capitalisation of super profits method work out the value the goodwill of the firm.

Gupta and Bose had a firm in which they had invested Rs. 50,000. On an average, the profits were Rs. 16,000. The normal rate of return in the industry is 15% . Goodwill is to be valued at four years' purchase of profits in excess of profits@ 15% on the money invested. Calculate the value goodwill.

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%.

The average capital employed of a firm is Rs 4,00,000 and the normal rate of return is 15%. The average profit of the firm is Rs 80,000 per annum. If the remuneration of the partners is estimated to be Rs10,000 per annum, then on the basis of two years purchase of super-profit, the value of teh Goodwill will be:

The profit for the five years of a firm are as follows – year 2013 Rs. 4,00,000, year 2014 Rs. 3,98,000, year 2015 Rs. 4,50,000, year 2016 Rs. 4,45,000 and year 2017 Rs. 5,00,000. Calculate goodwill of the firm on the basis of 4 years purchase of 5 years average profits.