Goodwill Valuation | Capitalisation of Super Profit Method with Example | Class 12 CBSE Accountancy
Автор: Radhika Classes
Загружено: 2025-10-12
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Описание:
📘 In this video, we cover the Capitalisation of Super Profit Method for valuing Goodwill, as per the Class 12 CBSE Accountancy syllabus.
This method is based on capitalising the super profit earned by the firm over normal profits.
✨ Key Points Explained:
Concept of Capitalisation of Super Profit Method
Formula:
Goodwill = (Super Profit × 100) / Normal Rate of Return
Difference between Super Profit Method and Capitalisation of Super Profit Method
Step-by-step calculation with Solved Numerical Example
Importance of this method in Goodwill Valuation & Partnership Accounts
🎯 Must-watch for Class 12 CBSE students preparing for Board Exams & Competitive Exams.
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#Class12 #CBSE #Accountancy #Goodwill #SuperProfit #CapitalisationMethod #BoardExam
✍️ By Nirav Panara Sir
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