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7 Madiol În Pat: Weighio

1. This document discusses various methods for valuing goodwill, including the average profit method, capitalization method, and super profit method. 2. The average profit method calculates goodwill as the average profit multiplied by the number of years of purchase. 3. The capitalization method values goodwill as the net profit capitalized at the normal rate of return. 4. The super profit method calculates goodwill as the super profit multiplied by the number of years of purchase.

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anirudh sharma
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68 views5 pages

7 Madiol În Pat: Weighio

1. This document discusses various methods for valuing goodwill, including the average profit method, capitalization method, and super profit method. 2. The average profit method calculates goodwill as the average profit multiplied by the number of years of purchase. 3. The capitalization method values goodwill as the net profit capitalized at the normal rate of return. 4. The super profit method calculates goodwill as the super profit multiplied by the number of years of purchase.

Uploaded by

anirudh sharma
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Page No.

CH-G0o wILLCCh-3)
NOTES

C1ODdwil -uvalut o Lpulation h

A GOeduull i anidangahte oset but not üh


Echos asBet, becau J Cant be Sen 0r
touuhid bub it's mot.a chous s e t becalse
has a Saleble Valus

Omly puthased gonduill is Lodid Uu tho


booki et acounts

use book jor h y


Yaluakin e GioDduuil

Aveagsþroti SyL en honit(SP) CabitaliA ation


methd mumod Mhod
CPuit eainLA ewA Citmout no
Cn
ouu byan NPO) ea Puachay)
Simpll weighio
AP mlitnod AP mlhod
Capitalisahm CapiLaliL
- San one
e AP
SP

N Purchase= Mean hor whitn ths im u


ntb eann that u n þrokt beca o M
7 madiol în pat
0 Avetage oht muthod
Calulatu hommal Proit
Cadd mhak
u
Sulosho
Sue LC

eaain Vica vela)


ProRt o the yea
Add abrbnnmas LosseA4
20veHeNaluaiimm eO'S 0X uhduto
h a

C sCes CC-L, ProfiLt)


3 lossst m Sal t liLd aket
Copital eypendikuu
Chaged 0
0ssek+dd-
benaeolCk_aset
H ehuL
Sub:0 abmmol gain
Thtbm honv non-' haolL weatn
(4 Ranhomuls omunwako
5) 6YOevaluaim e Cs and wndu) eya

Jotal nomal Prob Avg hokE


no e _ e a i s

GOoduil= Avg Poit x no o Puwhax

Qve uhdLevaluatkon wil hauW


fmak
waghiol Ava Prn{it Huhpd
y car nuu t uLIGNE, b uighu no1 qve
-

Ot
Lake 2,3 i e x a yeans aa qiven
the i t yeasu 2 t 2012, 2o)q
LLQuL

uh
TNP CTolal hut oht)1 Xweignd weigniProfit

Total weghuol Proat


z TWP
AvgWoightud Proit
To tal weighe

GW AWPx D:o e s o} Punthase.

t Suber roht Hethod Ci Guoduállu -ve, no goodu


0 cal e AP

Nostnal Pooht Carital emloyed x


Notnal Rate te

Supor obt Af NP
CGW- SP x m0 & pwhase
capital employed

ASsets Oulsidt uabiu

Net assets
ASset & i d _
iabiüh Sidl add Olasei
Cabal +ResenveA GW Gooduuu

C e x s i s t i n y u nb o o k s ) - f C R i o

Fichou aset

Non
trade învet on hrado
invesmun
a se t
-munt
- (ubount uabiuh+

a b i yz i o
S
Gooduuil
Capi tal
Non tadl inyetmarMal
Ru ewe Swipus
r o a

hchous

Clostng Liabilik
CuSounE iabilieL OSSe
uaSNO, Date
Pagc No.

Cabitualuaticn Hthod <-

Cabitalisation es_AP Cabitaluaion


OAP Pat
OAP NP CEX NRR
SP AP- NP
et Cabitalused Value o
buzinnk= AP x j00
NRK GW-sPx100
NRR
nveshmun
uktongt GW CVB CE (capital
employed)

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