#1 Valuation of Goodwill [Super profit and Capitalisation Method]

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Normally in books first method described is 'Average Profit Method' but I am starting this topic with 'Super Profit Method'. The reason behind this is that the concept of goodwill can not be understood without understanding super profit.

In this lecture I have explained the concept of Goodwill and its valuation procedure under the following methods :
1. Super Profit Method
2. Capitalisation Method

In the upcoming lecture I will explain Average Profit Method and Weighted Average Profit Method


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