Goodwill Using Capitalisation method | Super profits |Partnership Accounts Class 12 | CBSE 2026 PYQs

A business earned average profits of ₹ 60,000 during the last three

years. The normal rate of return on similar business is 12%. The

value of net assets of the business is ₹ 4,00,000.

Calculate the value of goodwill by :

i. Capitalisation of average profits method.

ii. Capitalisation of super profits method.

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