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Accountancy · 2026 · 1 mark

CBSE 2026 · Region 4 · Set 2 · Q11

A business earned an average profit of ₹ $\displaystyle 2,00,000$ during the last few years. The value of net assets of the business is ₹ $\displaystyle 17,00,000$ and the normal rate of return in a similar business is $\displaystyle 10$%. The value of goodwill of the business by capitalisation of super-profits method will be :

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CBSE Class 12 Accountancy past-paper question from the 2026board exam, with the answer as CBSE’s own marking scheme gives it. Where our answers come from.