[ISC] Q. 25 Goodwill Solution TS Grewal Class 12 (2026-27)

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Solution to Question number 25 of the Goodwill chapter 2 TS Grewal Book ISC Board 2026-27 Edition.

On 1st April, 2026, an existing firm had assets of 7,50,000 including cash of 50,000. Its creditors were ₹ 50,000 on that date. The firm had a General Reserve of ₹ 1,00,000 while Partners’ Capital Accounts showed balance of ₹ 6,00,000.

If the Normal Rate of Return is 20% and the goodwill of the firm is valued at ₹ 2,40,000 at 4 years purchase of Super Profit, find the Average Profit per year of the firm.

Solution:

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