Goodwill ki calculation ke teen tareeke hain: average profit, super profit, aur capitalisation. Ek simple example se samjhein – maan lijiye ek firm ka average profit ₹1 lakh hai, normal rate 10% hai, aur capital ₹6 lakh. Average profit method mein, average profits ko chosen saalon se multiply karte hain. Super profit method mein, normal profit (capital * rate) ko average profit se minus karke, usse saalon se multiply karte hain. Capitalisation method do prakar se hota hai: average profits ko normal rate se divide karke, ya phir super profit ko normal rate se divide karke.
Mere accounts ke notes yahi the, par aaj kal mere dimaag mein bas embroidery ke designs aur bijli ke bill ki calculations ghoom rahi hain! CA ki padhai ki baatein ab purani ya
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