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💰 “Understand Goodwill with the Super Profit Method like never before!” Super Profit Method| Valuation of Goodwill | Partnership | Chapter 2 | Class 12 | Welcome to Lecture No. 34 of the Class 12 Accounts video series designed especially for Class 12 Commerce students. In this session, we dive deep into one of the most important topics of Chapter 2 – Goodwill: Super Profit Method of Valuation of Goodwill. In this video, you will learn step-by-step how to calculate goodwill under the super profit method in a simple and easy-to-understand manner. The super profit method meaning is explained first, followed by the super profit method formula, so that every student can easily grasp the logic behind it. We start by discussing what Normal Profit and Super Profit mean. You’ll learn the super profit formula = Actual Average Profit – Normal Profit, and understand how it helps in finding goodwill under super profit method or goodwill as per super profit method. I have also explained how capital employed, trade and non-trade investments, and average profit are calculated before applying the super profit method of calculating goodwill. Through Illustration No. 10 and 11, and Example 1 and 2 from T.S Grewal Volume 1 Chapter 2, you’ll see real exam-oriented super profit method question examples. The entire super profit method ts grewal concept is taught in a very systematic way, ensuring conceptual clarity and full marks in exams. This lecture also highlights the difference between average profit method and super profit method, so you understand when each method is used. You’ll also learn how to apply the super profit method when past adjustments are made and its use in super profit method amalgamation cases. By the end of this lecture, you’ll easily be able to solve any super profit method problem, know the super profit calculation process, and understand how to calculate super profit method, how to calculate super profit, and even how to calculate average super profit. The value of goodwill super profit method depends on the number of years’ purchase multiplied by super profit, so we’ll also cover how to find goodwill capitalisation of super profit method and capitalisation of super profit method of goodwill. These topics are crucial for both Class 12 Accounts and BCom students. Whether you’re studying super profit method class 12, super profit method bcom, or even super profit method bcom 3rd sem, this video provides everything in one place. We also discuss practical examples showing goodwill super profit, goodwill super profit method, and goodwill calculation super profit method, helping you understand how goodwill as per super profit method appears in partnership accounts during admission, retirement, or death of a partner. To make your revision easier, I have connected the topic with real exam-style super profit method question formats from T.S Grewal and board patterns. You’ll gain confidence in handling super profit method goodwill, method of calculating goodwill, and calculation of super profit method step by step. This video acts as a complete guide for anyone who ever wondered “super profit kaise nikale?” or searched for how to find super profit. If you follow this explanation, you’ll never forget the super profit method and capitalisation method again. Finally, we end with practice questions and a quick recap referencing rajat arora goodwill super profit, a commonly searched keyword among students who want crystal-clear understanding. Watch till the end for a full conceptual and numerical mastery of the goodwill chapter super profit method class 12. Make sure to like, share, and subscribe for upcoming lectures on capitalisation method, average profit method, and other important topics of partnership accounts.