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com

Percentages

1. p % of a number (N) = p * N

100

2. To remove %, divide by 100

3. To convert into %, multiply by 100

4. Relation b/w %ages & Fractions

Fraction

Percentage

Fraction

1

1/9

100

1/2

1/10

50

1/3

1/11

33.33

1/4

1/12

25

1/5

1/13

20

1/6

1/14

16.67

1/7

1/15

14.28

1/8

1/16

12.5

I

(F Final Value

I Initial Value)

+ve if Final value > Initial Value

-ve if Final value < Initial value

Percentage

11.11

10

9.09

8.33

7.69

7.14

6.67

6.25

b) Final Value = (1 R/100) Initial value

c) MF = Final Value = (1 R/100)

Initial value

d) Tells us how many times is the Final Value in comparison

to the initial value

e) MF > 1 if Final value > Initial

MF < 1 if Final value < Initial

Eg: A is 40% of B A = 40/100 B A = 0.4 B

A is 40% more than B A = B + 40/100 B

A = 1.4 B

7. Base Change

a) If A is r% more than B,

then B is 100r % less than A

100 + r

b) If A is r% less than B,

then B is 100r % more than A

100 r

6. Multiplying Factor

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c) If the price of a commodity increases/decreases by r%,

consumption decreases/increases by 100r / (100 r) %,

given the expenditure remains same (Also known as the

product stability ratio)

% Change in A

100 %

50 %

33.33%

25 %

20 %

% Change in B

50 %

33.33 %

25 %

20 %

16.66 %

% Change in A

16.66 %

14.28 %

12.5 %

11.11 %

10 %

% Change in B

14.28 %

12.5 %

11.11 %

10 %

9.09 %

a) Effective change of two successive changes of a% & b%

is (a + b + ab/100)%

b) In general, for more than two successive changes of a%,

b%, c%...

Final Value = Initial Value (1 a/100)(1 b/100)(1

c/100)

1. Simple Interest = P R T

100

(If P & R constant, SI remains same for every year)

(SI)1=(SI)2=(SI)3=(SI)4=(SI)5=======(SI)n

3. Amount = P (1 + R/100)T

Compound Interest = A P = P (1 + R/100)T P

(CI)1< (CI)2< (CI)3< (CI)4 < (CI)5 <<<<<< (CI)n

(in case R varies each year)

Amount = P + SI

2. Repayment in Equal Installments @ SI

e.g. What annual installment will discharge a loan of Rs. 3540,

due after 5 years, the rate of interest is 9% per annum @ SI?

x + 1.09x + 1.18x + 1.27x + 1.36x = 3540 x = 600

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(in case R varies each year)

4. a) CI2 SI2 = PR2/1002

c) CI3 SI3 = P (R3/1003 + 3R2/ 1002) PR2/1002

Page 2

it gets Y times in (Y 1) T years

(X 1)

A = P 1 + R/n

100

Tn

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CI = A P

7. a) SAGR = (A P) / P 100

T

it gets Y times T n years

where, Xn = Y

6. Non Annual Compounding

SI = P R T

100 n

then CAGR < SAGR

(T > 1year)

A = P + SI

where, n = 2 (half-yearly)

= 4 (quarterly)

= 12 (monthly)

= ((PR3/1003) + (2PR2/ 1002)) (for

3rd(weekly)

year)

= 52

= 365 or 366 (daily)

8. Comparing SI & CI

Year

1st

2nd

3rd

nth

Principal

P

P

P

Simple Interest

Interest

PR/100 = I

PR/100

PR/100

PR/100

Compound Interest

Principal

Interest

P

PR/100 = I

P+I

I (1 + R/100)

P + I + I (1 + R/100) I (1 + R/100)2

P + I + I (1 + R/100) I (1 + R/100)n-1

+ + I (1 + R/100)n1

Total

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PR/100 n

I + I (1 + R/100) ++ I (1 + R/100)n-1

Page 3

1. a) Cost Price + Mark Up = Marked Price

b) Marked Price Discount = Selling Price

2. a) Profit / Loss = SP CP

= Mark Up Discount

b) Mark Up = MP CP

c) Discount = SP MP

3. a) P/L% = (SP CP) / CP 100

SP = (1 P/L%/ 100) CP

CASE I

CASE II

r%

r%

r%

Overall, No Profit No Loss

r%

SP1 = SP2

2

Overall, Loss = r

/100

%

b) MU% = (MP CP) / CP 100

MP = (1 + MU%/ 100) CP

c) Disc% = (SP MP) / MP 100

SP = (1 Disc%/ 100) MP

4. Relation b/w P/L%, MU% & Disc%

(1 P/L%/ 100) = (1 + MU%/ 100) (1 Disc%/ 100)

MP

(They have a successive percentage change relation)

P/L% = MU% Disc% MU% Disc% / 100

MFP/L = MFMU MFDisc

(expressed in %)

Profit Margin < P % age

Loss Margin > Loss % age

Base change formulae to be used to convert one into another

100r %

100 + r

6. Faulty Balance

Percentage Error = (False Value Actual Value) / Actual

Value 100

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Page 4

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