US ডলার $1 এর মূল্য Rs থেকে নেমে এসেছে। 73 থেকে টাকা 70। এর মানে হল: | শ্রেণী 12 | FO...

Calculate the goodwill of a firm on the basis fo three years' purchase of the weighted average profit of the last four years. The appropriate weights to be used and profits are: On a scrutiny of the accounts, the folowing matters are revealed: (i) on 1st December, 2017, a major repair was made in respect of the plant incurring Rs. 30,000 which was charged to revenue. The said sum is agreed to be capitalised for goodwill calculation subject to adjustment of depreciation of 10% p.a. on Reducing Balance Mehod. (ii) The closing stock for the year 2016 - 17 was overvalued by Rs. 12,000. (iii) To cover management cost, an annual charge of Rs. 24,000 should be made for the purpose of goodwill valuation. (iv) On 1st April, 2016, a machine having a book value of Rs. 10,000 but the proceeds were wrongly credited to Profit and Loss Account. No effect has been given to rectify the same. Depreciation is charged on machine @ 10% p.a. on reducing balance method.