Bankersadda material on profit and loss

Bankersadda  material on profit and loss


PROFIT AND LOSS :




IF SP > CP
PROFIT = SP-CP
if cp>sp
LOSS = CP - SP
PROFIT % = (PROFIT/CP)*100
LOSS % = (LOSS/CP )* 100


EG:
A MAN BOUGHT A BOOK FOR 200 RS AND SELLS IT FOR 240 RS WHAT IS HIS GAIN PERCENTAGE?
GAIN = 240-200
40
PROFIT % = (40/200)*100
20%
EG:
A SHOPKEEPER PURCHASED A BOX FOR RS 300 AT WHAT PRICE HE HAS TO SELL TO GET A GAIN OF 15%?
15% = (P/300)*100
P = (15/100)*300
45
PROFIT +CP = 300+45
345
METHOD 2
PROFIT 15%
100%.....................300
115%....................?
345
EG:
BY SELLING A HAT FOR 500 RS A PROFIT OF 25% IS MADE FIND THE COST PRICE OF THE HAT?
PROFIT 25%
SO 125% ......... 500
100% .........?
400
EG:
IMPORTANT TABLE
PROFIT % COST PRICE PROFIT/LOSS SELLING PRICE
20% 100 25 125
15% 100 15 115
35% 100 35 135
-10% 100 -10 90
-45% 100 -45 55
EG:
BY SELLING AN ARTICLE FOR RS 640 A LOSS OF 20% IS MADE FIND THE COST PRICE OF THE ARTICLE ?
80% ..........640
100%...........?
(100*640)/80
800
EG:
BY SELLING A BOOK FOR 540 RS A GAIN OF 20% IS MADE IF IT IS SOLD TO LOSS OF 20% WHAT WILL BE
THE SELLING PRICE?
120 % --------540
80%...........?
(80*540)/120
360
EG:
A GAIN OF 30% IS MADE BY SELLING A BOOK FOR RS 520 RS AT WHAT PRICE IT SOLD TO GAT A GAIN OF 60%?
130%---------520
160%...........?
(160*520)/130
640
EG:
BY SELLING A WATCH FOR 480 RS A PROFIT OF 20% IS MADE WHAT IS THE GAIN OR LOSS PERCENTAGE
IF IT IS SOLD FOR RS 380?
120%--------480
? ........380
(120*380)/480
95%
100-95
5% LOSS
EG:
MR RAMU SOLD A PEN AT 12% PROFIT HAD HE SOLD IT FOR 24RS MORE HE WOULD HAVE GAINED 18%
WHAT IS THE COST PRICE OF PEN?
18-12 = 6%
6% ...........24
100% ---?
400
RAJESH SOLA AN ARTICLE AT 10% LOSS IF HE HAD TAKEN 98 RS MORE HE WOULD HAVE GAINED 4% WHAT
IS THE COST PRICE OF THE ARTICLE?
10-(-4)
14%..........98
100%...............?
(100*98)/14
700
EG:
SURYA PURCHASES 2 BOOKS AT 300 RS HE SOLD ONE BOOK AT 10% GAIN AND OTHER BOOK AT 10% LOSS
WHAT IS THE TOTAL LOSS OR GAIN PERCENTAGE?
CP 100 .....300
110....?
330
CP 100.......300
90.......?
270
CP1 +CP2 = 330+270 = 600
300+300 = 600
BOTH SAME SO NO PROFIT AND NO LOSS
EG:
A COMPANY SELLS TWO CELLPHONES AT 24000 EACH ON ONE HE GAINED 20% AND OTHER LOSS 20%
WHAT IS THE OVERALL GAIN OR LOSS PERCENTAGE?
CP1 :
120 ------- 24000
100 ..........?
20000
CP2 :
80 ...........24000
100...........?
30000
CP1+CP2 = 20000+30000
50000
SP1+SP2 = 24000+24000
48000
50000
48000
..............
2000
(2000/50000)/100
4% LOSS
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IF THE COST PRICE OF THE TWO ARTICLES ARE EQUAL AND A LOSS OF X PERCENT ON 1 IS EQUAL TO A
GAIN OF X PERCENT ON OTHERTHAN OVERALL TRANSACTION THERE WILL BE NO LOSS OR NO PROFIT
IF SELLING PRICE OF TWO ARTICLES ARE SAME AND A GAIN OF X PERCENTAGE ON ONE ARTICLE IS EQUAL TO ALOSS OF X% ON THE OTHER THEN
IN OVERALL TRANSACTION THEIR WILL BE ALWAYS LOSS OF (X*X)/100%
EG:
A SHOPKEEPER SELLS TWO BOOKS FOR 520 RS EACH ONE HE GAINS 30% ON THE FIRST AND LOSES 20%
ON THE OTHER WHAT IS THE GAIN OR LOSS PERCENTAGE IN THE OVERALL TRANSACTION?
CP1 130 -------520
100 ........?
400
80-------520
CP2
100..........?
650
SP = 520+520
1040
SP = 650+400
1050
(10/1050)*100
EG:
IF THE RATIO OF COST PRICE AND SELLING PRICE IS 5 : 6
FIND THE GAIN PERCENTAGE?
5 -------100
..................
6 .......120
20%
PROFIT % = (P/CP)*100
(1/5)*100
20%
EG:
A MAN BUYS AN ARTICLE FOR 10% LESSTHAN ITS VALUE AND SELLS IT FOR RS 10% MORE THAN ITS VALUE HIS GAIN OR LOSS PERCENTAGE IS
A) LESS THAN 20%
B) MORE THAN 20%
C) 20% PROFIT
D) CAN NOT BE DETERMAINED
90 .......100........110
CP SP
(20/90)*100
22(2/9)%
ANS B
EG:
BY SELLING AN ARTICLE PER RS 960 A PROFIT OF 20% IS MADE FIND THE COSTPRICE OF THE ARTICLE?
960.......120
?.........100
(960*100)/(120)
800
EG
IF THE COST PRICE OF 20 ARTICLES IS EQUALS TO SELLING PRICE OF 16 ARTICLES WHAT IS THEW GAIN OR LOSS %?
CP(20) = SP(16)
CP 20 = SP 16
CP/SP = 16/20
4/5
P% = (1/4)*100
25%
EG:
THE COST PRICE OF 10 TABLES IS EQUALS IS EQUALS TO SELLING PRICE OF 20 TABLES WHAT IS THE LOSS PERCENTAGE?
CP(10) = SP(20)
CP/SP = 1/2
LOSS PERCENTAGE = (1/2)*100
50%
EG:
BY SELLING 33 METERS OF CLOTH THE MAN GAINS THE SELLING PRICE OF 11 METERS OF CLOTH FIND HIS GAIN
OR LOSS PERCENTAGE?
SP = CP +PROFIT
SP(1) = CP(1) +PROFIT(1)
SP(33) = CP(33) +PROFIT(33)
SP(22) = CP(33)
SP/CP = 33/22
PROFIT PERCENTAGE
(11/22)*100
50%
EG :
BY SELLING 33 APPLES A MAN GAINS COSTPRICE OF 11 APPLES FIND HIS GAIN PERCENTAGE?
SP = CP+PROFIT
SP(33) = CP(33) +CP(11)
SP/CP = 44/33
4/3
(1/3)*100
33(1/3)%
EG:
IF PENCILS ARE PURCHASED AT 5 PER A RUPEE HOW MANY MUST BE SOLD FOR RS 1 TO GET PROFIT OF 25%?
1......5 CP/SP = 1/5 = 20P
P% = 25%
CP ......100% .......20P 1/5
125%.........? 1/4 100/25 = 4
EG :
A SHOPKEEPER BUYS PENS AT 9 PER 10 RS AND SELLS THEM AT 10 PER RS 9 WHAT IS HIS LOSS OR GAIN PERCENTAGE?
9 PENS 10
90 PENS 100
10 PENS 9
90 PENS 81
100 TO 81 DECREASED -19%
EG:
A PERSON BUYS AN ITEM 5 PER 4 RS AND SELLS 4 PER 5 GAIN PERCENTAGE?
20 ........16
20...........25
9% PROFIT
PROFIT PERCENTAGE (9/16)*100
56(1/4)%
EG:
A MAN BUYS EGGS AT 2PER 1 RS AND AN EQUAL NUMBER AT 3 PER RS 2 ANBD SELLS THE WHOLE AT 5 PER 3 RE FIND
HIS GAIN OR LOSS PERCENTAGE?
COSTING
2 EGGS 1
3 EGGS 2
SELLING
5 EGGS 3
LCM 30 (2,3,5)
30 ...15 5......3
*12 *12
30 ...20 60.....36
.........................
60 35
P% = (1/35)*100
EG:
THE LOSS OBTAINED BY SELLING AN ARTICLE PER 70
SAME AS THE GAIN OBTAINED BY SELLING IT FOR 120 RS
SP = 70
SP = 120
CP-X = 70
CP+X = 120
2CP = 190
CP = 95
EG:
DAVID SELLS A BICYCLE TO RAJU AT 40% PROFIT RAJU SELLS IT TO MOHAN AT 10% LOSS IF MOHAN
PAYS 2520 PER HIM AT WHAT PRICE DID DAVID BUY IT?
40% -10%
100 DAVID............> RAJU..................> MOHAN
*20
........... 140 140-14 = 126
2000 * 20
.............
2520
EG:
A DISHONEST DEALER PROMISES TO SELL SUGAR AT THE COST PRICE BUT USES A WEIGHT OF 900 GRMS INSTEAD OF 1KG WHAT IS HIS GAIN PERCENTAGE?
10000
CP PROFIT
900 100
1000-900
100
(PROFIT/CP)*100
( 100/900)*100
11(1/9)%
FOR CUSTOMER IT IS A LOSS OF 10%
EG:
IF GOODS ARE PURCHASED FOR 6000 RS 1/4 TH IS SOLD AT A LOSS OF 20% AND THE REMAINING WERE
SOLA AT 10% PROFIT WHAT IS THE OVERALL GAIN OR LOSS PERCENTAGE?
TOTAL 6000
1/4 3/4
-20% +10%
1500 4500
-300 450
......................
1200 4950
6150
6150-600
150
(150/6000)*100
2.5%
EG:
A SHOPKEEPER MARKS HIS GOODS 20% ABOVE THE COST PRICE BUT ALLOWS A DISCOUNT OF 10% WHAT IS HISS
GIAN OR LOSS PERCENT?
MP 10% DISC
100......>120......>108
MARKED PRICE 120
DISCOUNT 120-12
108
EG:
A CLOTH MERCHANT ALLOWS TWO SUCCESSIVE DISCOUNTS OF 20% and 20%
find his discount after two successive changes?
100..........>80.................>64
20 -16
successive changes
if x% and y % are two successive changes on a single article then overall change is given by
x+y+(xy)/100
-20-20+(20*20)/100
-40+4
-36%
discount % = (discount/market price )*100
EG:
AFTER DELETING COMISSION OF 5% A TV SET COST 9595 FIND ITS MRP?
9595.......95%
?..........100%
(9595*110)/(95)
10100
EG:
A SHOP KEEPER SELLS A TV ON DISCOUNT 8% ON PRINTED PRICE AND GAINS 25% IF PRINTED PRICE
WAS 20000 RS THEN FIND ITS COST PRICE?
PRINTED PRICE 20000
DISCOUNT 8% =1600
.......................
18400
18400...........125
?.................100
14720
EG:
A SHOPKEEPER MARKS HIS GOODS 20% ABOVE THE COST PRICE AND ALLOWS THE PURCHASE FOR A DISCOUNT
OF 10% FOR CASH PAYMENT FIND PROFIT?
MP TO SP ...........> DISCOUNT
CP TO MP.............> PROFIT
+20 -10
CP.........> MP..........>SP
100 120 108
8% PROFIT
EG:
A SHOPKEEPER OFFERS 10% DISCOUNT ON AN ARTICLE AND STILL MAKES A PROFIT OF 20% TO HIM
WHAT IS THE ANNUAL COST OF THE ARTICLE MARKED 500 RS?
10% DISCOUNT ON 500 450
PROFIT 20%
120% ...........450
100% .........?
375
EG:
A SHOPKEEPER SOLD AN ARTICLE OFFERING A DISCOUNT OF 5% AND EARNED A PROFIT OF 23.5%
WHAT WOULD HAVE BEEN THE PERCENTAGE OF PROTIF EARNED IF THE NO DISCOUNT HAS BEEN OFFERED?
-10%
CP ............> MP ...........>SP
23.5%
NO DISCOUNT ALLOWED MEANS WE HAVE TO FIND THE PERCENTAGE OF MARK PRICE ABOVE THE COST PRICE
CP...........SP........MP
95%MP
125%CP
95%MP.............123.5%CP
100%MP.............?
(100*123.5)/95
130%
EG:
A SHOPKEEPER OBTAINS A PROFIT OF 20% AFTER ALLOWING A DISCOUNT OF 10% ON MARKED PRICE HOW
MUCH PERCENTAGE ABOVE THE COST PRICE IS THE MARKED PRICE?
20% 10%
CP<........SP<.........100
100%CP 90%
120%CP = 90%OF MP
?CP = 100%OF MP
(120*100)/90
133(1/3)
METHOD 2
X - 10-(10X/100) = 20
9X/10 = 30
X = 300/9
100/3
EG:
A SHOPKEEPER EARNS A PROFIT OF 15% AFTER SELLING A BOOK AT 20% DISCOUNT ON THE PRINTED PRICE THE RATIO
OF THE COST PRICE AND PRINTED PRICE OF THE BOOK?
20%
CP ..........SP..........MP
115%CP
80%MP
CP/MP = 80/115
16/23

EG:
THE MARKED PRICE OF A ARTICLES IN A SHOP ARE 20%MORE THAN COST PRICE THE SHOPKEEPER GIVES A DISCOUNT OF 40 RS ON PURCHASE OF 960
WHAT IS THE NET PROFIT %?
CP........MP........SP
800 +20% 960 -40 920
920-800 = 120
EG:
THE DIFFERENCE BETWEEN A DISCOUNT OF 35% AND TWO SUCCESSIVE DISCOUNT OF 20% AND 205 ON A CERTAIN BILL
WAS 22 RS FIND AMOUNT OF BILL?
-20-20+(400/100)
-36
DIFF 35 TO 36 = 1%
1% .....22
100%.....?
2200
EG:
THE DIFFERENCE BETWEEN SUCCESSIVE DISCOUNTS OF 40% FOLLOWD BY 30% AND 45% FOLLOWED BY 20% ON THE
MARKED PRICE OF A SHIRT IS 12 RS WHAT IS THE MARKED PRICE OF THE SHIRT?
-40-30+12 = -58
-45-20+9 = -56
2%..........12
100%...........?
(100*12)/2
600
EG:
FIND A SINGLE DISCOUNT IS EQUALS TO SERIED DISCOUNTS OF 10% 20% AND 40%?
-10 -20 -40
-10 -20+2
-28 -40+ 11.2
-68+11.2
-56.8
METHOD 2
100................90.........72.........56.8
-20 -40
EG :
A MAN BAUGHT A BOOK FOR 500 RS AND SOLD IT FOR 20% PROFIT FIND SELLING PRICE?
SP = CP + PROFIT
500 + (20% OF 500)
600
EG:
A MAN BAUGHT AN ITEM FOR 600 RS AND SOLD IT FOR 10% LOSS THEN FIND SELLING PRICE?
10% OF LOSS IN 600
(10/100)*600
60
600-60
540
EG:
BY SELLING AN ITEM FOR 600 RS A PROFIT OF 20 % MADE FIND COST PRICE?
COST PRICE = 100%
SELLING PRICE = 100% +20%
120%
120% -------600
1%..........?
(600/120)
500
PROFIT = 600-500
EG:
BY SELLING AN ITEM FOR 360 RS A LOSS OF 10% MADE FIND LOSS?
10 % LOSS
SO 90% SP - 360
1 % ..?
4RS
100%......400RS
LOSS : 400 - 360
40
EG:
A MAN SOLD AN ITEM FOR 5 % PROFIT HAD HE SOLD IT FOR 24RS MORE HE WOULD HAVE GAINED 8 % PROFIT FIND
COST PRICE?
DIFFERENCE 8%-5% = 3%
3%...........24 RS
1%............8
100%.....800RS
EG:
A MAN SOLD AN ITEM FOR 5% LOSS HAD HE SOLD IT FOR 30RS MORE HE WOULD HAVE GAINED 10% PROFIT
FIND COST PRICE?
DIFFENECE (10%- (_5%)
15%''
15%-----30RS
1%......2RS
100%......200RS
EG:
A MAN SOLD AN ITEM FOR 5% LOSS HAD HE SOLD IT FOR 40RS MORE HE WOULD HAVE GAINED 5% PROFIT FIND COSTPRICE?
-5 TO 5 % = 10%
10% --- 40
1%......?
100%........400RS
EG:
IN A CLASS BOYS AND GIRLS ARE IN THE RATIO 3 : 2
THE FIND BOYS PERCENTAGE (3/5)*100
60%
FIND GIRLS PERCENTAGE (2/5)*100 = 40%
BOYS ARE HOW MUCH PERCENTAGE MORE THAN GIRLS
(NUMBER OF BOYS - NUMBER OF GIRLS)/NUMBER OF GIRLS *100
(3-2)/2
(1/2)*100
50%
GIRLS ARE HOW MUCH PERCENTAGE MORE THAN BOYS?
(NUMBER OF GIRLS - NUMBER OF BOYS)/NUMBER OF BOYS
(1/3)*100
33(1/3)%
COMPARE BOYS WITH GIRLS THEN FIND PERCENTAGE
(3/2)*100
150%
COMPARE GIRLS WITH BOYS THEN FIND PERCENTAGE ?
(2/3)* 100
200/3
66(2/3)%
EG:
A MAN WEIGHT INCREASED FROM 60 KGS TO 72 KGS THEN FIND PERCENTAGE OF INCREASE IN WEIGHT?
72-60
12
INCREASE ALWAYS COMPARE WITH INITIAL
INITIAL = 60
(12/60)*100
20%
EG:
A MAN WEIGHT DECREASE FROM 60 TO 51 KGS THEN FIND DECREASE PERCENTAGE?
60 - 51
9
INITIAL 60
(9/60)*100
15%
EG:
A SALARY IS 20% LESS THAN B SALARY THEN FIND B SALARY IS HOW MUCH MORE THAN A SALARY?
A B
80 100
(20/80)*100
25%
EG:
SHORT CUT FORMULAE :
(X/(X+100))*100% INCREASE
(X/(X-100))*100% DECREASE
(20/(100-20))*100%
(20/80)*100
25%
EG:
ONE VALUE FIRST INCREASED TO 25% THEN HOW MUCH MUCH IT WILL BE REDUCED TO GET THE INITIAL VALUE?
(25/125)*100
20%
EG:
A RECTANGLE LENGTH INCREASED BY 20% HOW MUCH ITS BREADTH WILL BE DECREASED TO
NO CHANG IN AREA?
(20/120)*100%
16(2/3)%
EG:
PROFIT PERCENTAGE : (DIFFERNECE)/(LOWEST VALUE) *100%
LOSS PERCENTAGE = (DIFFERENCE)/(HIGHEST VALUE)*100%
EG:
ONE ITEM BOUGHT FOR 500 RS AND SOLD IT FOR 60 RS THEN FIND PROFIT PERCENTAGE?
(100/500)*100%
20%
EG:
ONE ITEM BAUGHT FOR 500 Rs AND SOLD IT FOR 425 RS THEN FIND LOSS PERCENTAGE?
(75/500)*100%
15%
EG :
A MAN BAUGHT A BOOK FOR 500 RS AND SOLD IT FOR 20% PROFIT FIND SELLING PRICE?
SP = CP + PROFIT
500 + (20% OF 500)
600
EG:
A MAN BAUGHT AN ITEM FOR 600 RS AND SOLD IT FOR 10% LOSS THEN FIND SELLING PRICE?
10% OF LOSS IN 600
(10/100)*600
60
600-60
540
EG:
BY SELLING AN ITEM FOR 600 RS A PROFIT OF 20 % MADE FIND COST PRICE?
COST PRICE = 100%
SELLING PRICE = 100% +20%
120%
120% -------600
1%..........?
(600/120)
500
PROFIT = 600-500
EG:
BY SELLING AN ITEM FOR 360 RS A LOSS OF 10% MADE FIND LOSS?
10 % LOSS
SO 90% SP - 360
1 % ..?
4RS
100%......400RS
LOSS : 400 - 360
40
EG:
A MAN SOLD AN ITEM FOR 5 % PROFIT HAD HE SOLD IT FOR 24RS MORE HE WOULD HAVE GAINED 8 % PROFIT FIND
COST PRICE?
DIFFERENCE 8%-5% = 3%
3%...........24 RS
1%............8
100%.....800RS
EG:
A MAN SOLD AN ITEM FOR 5% LOSS HAD HE SOLD IT FOR 30RS MORE HE WOULD HAVE GAINED 10% PROFIT
FIND COST PRICE?
DIFFENECE (10%- (_5%)
15%''
15%-----30RS
1%......2RS
100%......200RS
EG:
A MAN SOLD AN ITEM FOR 5% LOSS HAD HE SOLD IT FOR 40RS MORE HE WOULD HAVE GAINED 5% PROFIT FIND COSTPRICE?
-5 TO 5 % = 10%
10% --- 40
1%......?
100%........400RS
EG:
IN A CLASS BOYS AND GIRLS ARE IN THE RATIO 3 : 2
THE FIND BOYS PERCENTAGE (3/5)*100
60%
FIND GIRLS PERCENTAGE (2/5)*100 = 40%
BOYS ARE HOW MUCH PERCENTAGE MORE THAN GIRLS
(NUMBER OF BOYS - NUMBER OF GIRLS)/NUMBER OF GIRLS *100
(3-2)/2
(1/2)*100
50%
GIRLS ARE HOW MUCH PERCENTAGE MORE THAN BOYS?
(NUMBER OF GIRLS - NUMBER OF BOYS)/NUMBER OF BOYS
(1/3)*100
33(1/3)%
COMPARE BOYS WITH GIRLS THEN FIND PERCENTAGE
(3/2)*100
150%
COMPARE GIRLS WITH BOYS THEN FIND PERCENTAGE ?
(2/3)* 100
200/3
66(2/3)%
EG:
A MAN WEIGHT INCREASED FROM 60 KGS TO 72 KGS THEN FIND PERCENTAGE OF INCREASE IN WEIGHT?
72-60
12
INCREASE ALWAYS COMPARE WITH INITIAL
INITIAL = 60
(12/60)*100
20%
EG:
A MAN WEIGHT DECREASE FROM 60 TO 51 KGS THEN FIND DECREASE PERCENTAGE?
60 - 51
9
INITIAL 60
(9/60)*100
15%
EG:
A SALARY IS 20% LESS THAN B SALARY THEN FIND B SALARY IS HOW MUCH MORE THAN A SALARY?
A B
80 100
(20/80)*100
25%
EG:
SHORT CUT FORMULAE :
(X/(X+100))*100% INCREASE
(X/(X-100))*100% DECREASE
(20/(100-20))*100%
(20/80)*100
25%
EG:
ONE VALUE FIRST INCREASED TO 25% THEN HOW MUCH MUCH IT WILL BE REDUCED TO GET THE INITIAL VALUE?
(25/125)*100
20%
EG:
A RECTANGLE LENGTH INCREASED BY 20% HOW MUCH ITS BREADTH WILL BE DECREASED TO
NO CHANG IN AREA?
(20/120)*100%
16(2/3)%
EG:
PROFIT PERCENTAGE : (DIFFERNECE)/(LOWEST VALUE) *100%
LOSS PERCENTAGE = (DIFFERENCE)/(HIGHEST VALUE)*100%
EG:
ONE ITEM BOUGHT FOR 500 RS AND SOLD IT FOR 60 RS THEN FIND PROFIT PERCENTAGE?
(100/500)*100%
20%
EG:
ONE ITEM BAUGHT FOR 500 RA AND SOLD IT FOR 425 RS THEN FIND LOSS PERCENTAGE?
(75/500)*100%

15%

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