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Sarika Goyal एक अनुभवी शिक्षक है जो निजी, होम ट्यूशन और शिक्षण प्रदान करता है और Rajpur Barwani MP 451556 में रहते है
यह Hindi,English,Maths,Science,Social Science,History, इन Hindi, English, Punjabi, Hariyanvi भाषाओ में HBSE,CBSE बोर्ड – 11,12 क्लास पढ़ाते है
अब एक अच्छा Hindi,English,Maths,Science,Social Science,History, शिक्षक ढूंढना है बेहद आसान स्किलयोगी के संग जहाँ आप हमारे अनुभवी, विशेषज्ञ शिक्षकों से मुफ्त Hindi,English,Maths,Science,Social Science,History, सीख सकते हैं जो आपको Hindi, English, Punjabi, Hariyanvi भाषा में अच्छी तरह से पढ़ा सकते हैं
फ्री क्लास के लिए आज ही रजिस्टर करे स्किलयोगी पर और सीखे नए कौशल अपनी भाषा में अपने पसंदीदा टीचर से
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Goodwill a very important concept in partnership accounting is explained in an effective way so every student can understand it.
Goodwill is defined as the amount by which the fair value of the net assets of the business exceeds the book value of the net assets. It arises due to factors such as the reputation, location, customer base, expertise or market position of the business. (In simple terms, ‘fair value’ can be thought of as being the same as ‘market value’.)

In the FA2 exam, the following points will not be examined:

the reasons for goodwill
the calculation of goodwill
the definition of fair value
the calculation of fair value.

The question will provide either the value of goodwill, or information to allow it to be calculated without much difficulty (see Example (ii)).

The first step is to create the asset of goodwill. This is a debit entry for the value of the goodwill in the goodwill account. The double entry is completed with credit entries in the old partners’ capital accounts. The value of each entry is calculated by sharing the value of the goodwill between the partners in the old profit and loss sharing ratio.
Credit: accaglobal.com
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