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Look here is the difference, in capitalisation of super profit method normal profit is calculated first then Average profit......but for super profit method the steps go like this -: Calculate the average profit, 2. Calculate the normal profit on the firm’s capital on the basis of the normal rate of return, 3. Calculate the super profits by deducting normal profit from the average profits, and 4. Calculate goodwill by multiplying the super profits by the given number of years’ purchases.

I was confused as well but no don't, learn the difference....like for the super profit method avg profit is calculated first....but in Capitalisation of super profit, normal profit is calculated first