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The goodwill is?

₦
Plant and Machinery 190000
Motor Vehicle 170000
Stock 60000
Current Liabilities 50000
Purchase consideration 40000




The goodwill is?
Take Free Practice Test On 2026 JAMB UTME, Post UTME, WAEC SSCE, GCE, NECO SSCE
  • A ₦110,000
  • B ₦30,000
  • C ₦90,000
  • D ₦80,000
Correct Answer: Option B
Explanation:
Goodwill = Purchase consideration - value of assets
Total value of assets = 190,000 + 170,000 + 60,000 - (50,000)
= 370,000

Therefore, Goodwill = 400,000 - 370,000
= ₦30,000

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