goodwill क्या है? आसान हिंदी में समझाइए
Accountancy में goodwill का अर्थ है: the value of a business's reputation and earning power above its net assets. यही बात हिंदी में, लाइव विज़ुअल के साथ समझने पर टॉपिक बहुत आसान लगने लगता है।
How to approach it step by step
LetMeTeach इस टॉपिक को स्क्रीन पर लाइव बनाकर, बोलकर हिंदी में समझाता है। आप बीच में रोककर दोबारा पूछ सकते हैं, आसान शब्दों में समझ सकते हैं, या भाषा बदल सकते हैं। यह एक-से-एक (1:1) रियल-टाइम टीचिंग है, इसलिए हर स्टेप आपकी समझ के हिसाब से बदलता है।
Worked example
तरीका यह है: use the average profit, super profit or capitalisation method as required. उदाहरण — Three years of average profit at a two-year purchase gives goodwill quickly.
The mistake most learners make
ध्यान रखें: Valuing goodwill without adjusting for abnormal past items.
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