Q. The average capital employed of a firm is ?4,00,000 and the normal rate of return is 15%. The average profit of the firm is ?80,000 per annum. If the . remuneration of the partners is estimated to be ? 10,000 per annum, then on the basis of two years purchase of super-profit, the value of the Goodwill will be :
  • (A) ₹10,000
  • (B) ₹20,000
  • (C) ₹60,000
  • (D) ₹80,000
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✅ Correct Answer: (B) ₹20,000

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