Teaching UGC NET Mock Test Series 2025 (Paper 1 & 2) Accountancy Partnership Goodwill and Valuation

If Average Capital Employed in a firm is ₹ 9,00,000; Average Profits ₹ 2,80,000 and Normal rate of return is 20%, then value of goodwill as per capitalization of super profits is:

1

₹ 1,24,000

2

₹ 5,00,000

3

₹ 45,00,000

4

₹ 3,36,000

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