Bcom TY Sem 6 (NEP 2020) Corporate Accounting 2/ Valuation of Goodwill / Super Profit Method / Sum 3

Gujarat University
B.Com
TY Sem 6
(NEP 2020)
Subject:- Corporate Accounting 2
Topic:- Valuation of Goodwill
Lesson 7, Super Profit Method Sum 3 Mehul Bros
[North Gujarat University, T.Y., April 1993]

Unit 1, Valuation of Goodwill

[1] Introduction
[2] Definitions of Goodwill
[3] Goodwill in Accounting Standards
[4] Factors Affecting Value of Goodwill
[5] When Valuation is Necessary?
[6] Recording Goodwill

[7] Methods of Valuing Goodwill:
(1) Arbitrary Assessment
(2) Valuation based on Turnover
(3) Valuation on the basis of Profit

(A) Simple Profit Method :
(i) A certain number of years' purchase of Average Profit Method
(ii) A certain number of years' purchase of Weighted Average Profit Method
(iii) Capitalisation of Average Profit Method
(iv) Annuity Method

(B) Super Profit Method :
(i) A certain number of years' purchase of Super Profit Method
(ii) Capitalisation of Average Profit Method
(iii) Annuity Method
(iv) Purchase of Super Profit on Sliding Scale Method

[8] Practical Exercise

Lesson 1, Introduction Class
   • Bcom TY Sem 6 (NEP 2020) Corporate Account...  

Lesson 2, Average Profit Method Sum 1
   • Bcom TY Sem 6 (NEP 2020) Corporate Account...  

Lesson 3, Weighted Average Profit Method Sum 1
   • Bcom TY Sem 6 (NEP 2020) Corporate Account...  

Lesson 4, Capitalisation Average Profit Method Sum 1
   • Bcom TY Sem 6 (NEP 2020) Corporate Account...  

Lesson 5, Super Profit Method Sum 1
[Gujarat University, S.Y., March 2008]
   • Bcom TY Sem 6 (NEP 2020) Corporate Account...  

Lesson 6, Super Profit Method Sum 2 Anjana Limited
[North Gujarat University, T.Y., April 1994]
   • Bcom TY Sem 6 (NEP 2020) Corporate Account...  

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Bcom TY Sem 6 Corporate Accounting 2 NEP 2020
Bcom TY Semester 6 Corporate Accounting 2 NEP 2020
Sem 6 Corporate Accounting 2 NEP 2020
Semester 6 TY Corporate accounting 2 NEP 2020
Corporate accounting 2 sem 6 NEP 2020
Corporate accounting 2 semester 6 NEP 2020
Corporate accounting 2 TY sem 6 NEP 2020
Corporate accounting 2 TY semester 6 NEP 2020
TY sem 6 Corporate accounting 2 NEP 2020
TY semester 6 Corporate accounting 2 NEP 2020
Corporate Accounting 2 NEP 2020
Bcom sem 6 Corporate Accounting 2 unit 1 NEP 2020
sem 6 Corporate Accounting 2 Unit 1 NEP 2020
semester 6 Corporate Accounting 2 unit 1 Valuation of Goodwill
Bcom TY Sem 6 Corporate accounting 2 Unit 1 Valuation of Goodwill
Bcom TY Sem 6 NEP 2020 syllabus
Unit 1 Valuation of Goodwill

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