The total capitalised value of a business is ₹ 1,00,000; Assets are ₹ 1,50,000 and Liabilities are ₹ 80,000. T

Question 41 of 45

Q. The total capitalised value of a business is ₹ 1,00,000; Assets are ₹ 1,50,000 and Liabilities are ₹ 80,000. The value of Goodwill as per the capitalisation method will be :

(a) ₹ 1,00,000

(b) ₹ 40,000

(d) ₹ 70,000

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Goodwill = Capitalised value − Capital employed = 1,00,000 − 70,000 = ₹30,000. Option (c).

Under the capitalisation method:

Step 1 — Capital employed (net assets):

$\text{Capital Employed} = \text{Assets} - \text{Liabilities} = 1{,}50{,}000 - 80{,}000 = 70{,}000$

Step 2 — Goodwill:

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Q.The total capitalised value of a business is ₹ 1,00,000; Assets are ₹ 1,50,000 and Liabilities are ₹ 80,000. The value of Goodwill as per the capitalisation method will be :