LIST I | LIST II | ||
---|---|---|---|
A | Capital Reserve | I | Current Assets |
B | Inventories | II | Non-Current Liabilities |
C | 8% Debentures | III | Current Liabilities |
D | Provision for tax | IV | Reserve and Surplus |
List I | List II | ||
A. | Super Profit | I. | Actual Average Profit - Normal Profit |
B. | Normal Profit | II. | Super Profit × \(\frac{100}{\text{Normal rate of return}}\) |
C. | Goodwill | III. | Total Assets - Outside Liabilities |
D. | Capital Employed | IV. | \(\frac{\text{Capital Employed × Normal Rate of Return }}{100}\) |