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easyMCQCUET Accountancy 2025 3 June Shift 12026Accountancy
1 mark

Which among the following is Not the method of valuation of goodwill:

  1. A
    Capitalisation Method
  2. B
    Super Profit Method
  3. C
    Normal Profit Method
  4. D
    Average Profit Method

Solution & Step-by-step Explanation

The standard, recognized accounting methods for valuation of goodwill are:Average Profit MethodSuper Profit MethodCapitalisation MethodThere is no distinct valuation category known as the Normal Profit Method (Normal profit is merely an intermediate component calculated inside the Super Profit method).

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Which among the following is Not the method of valuation of goodwill:
A
Capitalisation Method
B
Super Profit Method
C
Normal Profit Method
D
Average Profit Method

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