PROFIT AND LOSS 1

12 Profit and Loss


 GB Aa¨v‡qi ¸iæZ¡c~Y© Z_¨ I m~Î
µqg~j¨ (Cost Price) : †h `v‡g GKwU cY¨ µq Kiv nq|
weµqg~j¨ (Selling Price) : †h `v‡g GKwU cY¨ weµq Kiv nq|
jvf (Profit or gain) : hw` weµqg~j¨ µqg~‡j¨i †P‡q †ewk nq Z‡e we‡µZvi jvf nq|
ÿwZ (Loss) : hw` weµqg~j¨ µqg~‡j¨i †P‡q Kg nq Z‡e we‡µZvi ÿwZ nq|
we.`ª: c‡Y¨i g~j¨ Qvo (discount), wjwLZ ev wba©vwiZ ev †j‡fjK…Z (marked) g~‡ji Dci †`qv nq Ges U¨v· ev f¨vU wewµZ g~‡j¨i Dci emv‡bv nq|
I. jvf = weµqg~j¨ – µqg~j¨
II. ÿwZ = µqg~j¨ – weµqg~j¨
III. jvf A_ev ÿwZ memgq µqg~‡j¨i Ici wn‡me Kiv nq|
jvf  100
IV. kZKiv jvf =  %
 µqg~j¨ 
ÿwZ  100
V. kZKiv ÿwZ =  %w
 µqg~j¨ 
(100 + % jvf)
VI. weµqg~j¨ =  µqg~j¨
100
100
VII. µqg~j¨ = (100 + % jvf)  weµqg~j¨
(100 – % ÿwZ)
VIII. weµqg~j¨ =  µqg~j¨
100
100
IX. µqg~j¨ = (100 – % ÿwZ)  weµqg~j¨
X. hw` GKwU cY¨ x% jv‡f wewµ nq Zvn‡j, weµqg~j¨ = µqg~‡j¨i (100 + x)%
XI. hw` GKwU cY¨ x% ÿwZ‡Z wewµ nq Zvn‡j, weµqg~j¨ = µqg~‡j¨i (100 – x)%
XII. hw` GKRb e¨w³ `ywU GKB ai‡bi c‡Y¨i GKwU x% jv‡f Ges Ab¨wU x% ÿwZ‡Z wewµ K‡i Z‡e †gv‡Ui Ici Zvi memgq ÿwZ nq Gi
mvaviY kZKiv jvf ev ÿwZ2  x 2
kZKiv ÿwZi cwigvY, % ÿwZ =  10  = 10
XIII. hw` GKRb e¨emvqx Zvi cY¨ µqg~‡j¨i mgvb `v‡g wewµ K‡i wKš‘ fyj IRb e¨envi K‡i, Zvn‡j
fyj
% jvf =   100%
cÖK…Z gvb – fyj 
XIV. hw` GKRb e¨emvqx Zvi cY¨ x% jv‡f weµq K‡i wKš‘ cÖK…Z IR‡bi †P‡q y% Kg IRb e¨envi K‡i, Zvn‡j

% jvf = 
 x+y  
 100%
100 – y 
XV. hw` GKRb e¨emvqx Zvi cY¨ x% ÿwZ‡Z wewµ K‡i wKš‘ cÖK…Z IR‡bi †P‡q y% Kg IRb e¨envi K‡i, Zvn‡j
 y–x 
% jvf ev ÿwZ = 

 100%
100 – y 
GB gvb abvZ¡K (+) Avm‡j jvf n‡e Ges FYvZ¡K () Avm‡j ÿwZ n‡e|
P
XVI. †Kvb h‡š¿i eZ©gvb g~j¨ P UvKv Ges cÖwZ eQ‡i AePq ev Aeÿq (depreciation) nvi r% n‡j n eQi Av‡Mi g~j¨ = n
(1  r)
n×m+o×p+q×r
XVII. Mo kZKiv jvf = % †hLv‡b nwU cb¨ m% 0wU cb¨ P% Ges q wU cb¨ r% jv‡f wewµ Ki‡Q| GLv‡b, n + 0 + q =
n+o+q
†gvU cb¨ msL¨v|
A_ev, †hLv‡b n Ask cb¨ m%, 0 Ask cb¨ P% Ges q Ask cb¨ r% jv‡f wewµ Ki‡Q| G‡ÿ‡Î n + 0 + q = 1 n‡e|
cb¨ ÿwZ‡Z wewµ Ki‡j wPý (ve) FbvZ¡K n‡e|
n×m+0×Pq×r
†hgb, Dc‡ii m~‡Î qwU wKsev q Ask cb¨ hw` r% ÿwZ‡Z wewµ KiZ Zvn‡j- Mo kZKiv jvf = n+0+q
%
2 BANK MATH BIBLE


 GKB wbq‡gi AsK¸‡jv GK mv‡_ Abykxjb Ki‡Z

UvBc bs UvBc Gi bvg cÖkœ b¤^i

1 kZKiv jvf ev ÿwZi cwigvY wb‡Y©q m¤úwK©Z
mgm¨v
2 jvf ev ÿwZi cwigvY wbY©q m¤úwK©Z mgm¨v
3 weµqg~j¨ wbY©q m¤úwK©Z mgm¨v
4 µqg~j¨ wbY©q m¤úwK©Z mgm¨v
5 wewfbœ c‡Y¨i Qvo m¤úwK©Z mgm¨v
6 m‡e©v”P I me©wb¤œ jvf ev ÿwZi cwigvY wbY©q
m¤úwK©Z mgm¨v
7 Mo jvf ev ÿwZi cwigvY m¤úwK©Z mgm¨v
8 wjwLZ g~j¨ m¤úwK©Z mgm¨v
1  4, 9, 10, 11, 12, 13, 15, 19, 26, 34, 39, 40, 44, 45, 47, 50, 51, 52, 53,
60, 61, 62, 63, 64, 69, 71, 72, 75, 77, 78, 82, 86, 99, 100, 103, 104, 105,
106, 126, 154, 155, 156, 157, 158, 159, 160, 186, 235, 276
6, 7, 17, 19, 20, 24, 30, 32, 33, 35, 41, 73, 74, 76, 79, 83, 110, 112, 116,
117, 118, 170, 171, 177, 189, 233, 234, 257
5, 8, 14, 16, 21, 27, 28, 29, 31, 36, 37, 38, 46, 55, 56, 57, 58, 68, 81, 88,
89, 101, 134, 137, 152, 196, 197, 271
22, 23, 25, 42, 48, 49, 54, 59, 67, 70, 145  151, 172, 180, 181, 182, 184,
185, 210, 246, 251, 252, 253, 254, 256, 261, 284, 285, 287, 288, 291
66, 197, 203, 204, 208, 211, 212, 213, 220, 223, 224, 225, 227, 228,
229, 241, 249, 250, 258, 259, 262, 263, 265, 277
92, 93, 94, 95, 97, 125
163  167, 187
206, 207, 214, 219, 222, 231, 232, 236, 238, 242, 243, 248, 268, 270,
275, 283

 wiwfkb e· cieZx©‡Z †h cÖkœ¸‡jv Avcbvi wiwfkb Kiv cÖ‡qvRb- †m¸‡jvi b¤^i wj‡L ivLyb|

cÖkœ b¤^i:


 kãfvÐvi GB Aa¨v‡qi AvÛvijvBb Kiv k‡ãi A_© GLv‡b †`Lyb|

Advertise = weÁvcb †`Iqv
Approximate = AvbygvwbK
Approximately = cÖvq
Article = cY¨
Assuming = a‡i wb‡q
Balance = wbw³
Blend = wgwkÖZ Kiv
Charge = `vg aiv
Churned = cv¯‘wiZ
Claim = `vex Kiv
Component = Dcv`vb, cY¨, e¯‘
Comprise = MVb Kiv
Consignment = Pvjvb
Constant = aªæeK, GKB
Consumer = †fv³v
Consumer product = †fvMcY¨
Contain = aviY Kiv
Contemplate = gb¯’ Kiv, fvev
Cost price = µqg~j¨
Dairyman = †Mvqvjv
Determine = wbY©q Kiv
Direction = wb‡`©kbv
Equivalent = mgZzj¨
Expect = Avkv Kiv
Expense = LiP
Extent = e¨vwß
Faulty = ÎæwUhy³
Goods = cY¨
Groundnut = wPbv ev`vg
In term of = †cÖwÿ‡Z
Increase = evov‡bv
Incurred = nIqv
Identically = Awfbœiƒ‡c
Information = Z_¨
Installation = cÖwZ¯’vcb Reckoning = wnmveKiY
Investment = wewb‡qvM Refrigerator = wd«R, wngvqK
Left pan = evg Kov Remainder = Aewkóvsk
Lot = Pvjvb Respectively = h_vµ‡g
Manufacturer = cÖ¯‘ZKviK Shopkeeper = †`vKvb`vi
Milkman = †Mvqvjv Stockist = gRy``vi
Occupancy = `Lj Subsequent = ch©vqµwgK
Octroi = ïé, Pz½xKi Substitute = cÖwZ¯’vcb Kiv
Outlay = g~jab Successively = avivevwnKfv‡e
Overall = me© mvKz‡j¨, †gvU Toned milk = bbx †Zvjv `ya
Overheard = Avbylvw½K Transaction = †jb‡`b
Product = cY¨ Transportation = hvZvqZ
Profess = fvb Kiv Undertake = `vwqZ¡ †bIqv
Purchase = µq Kiv Uniform = mylg
Quantity = cwigvY Weight = IRb
Ratio = AbycvZ
Rebate = n«vm Kiv
PROFIT AND LOSS 3

 Dr. R.S. AGGARWAL m¨v‡ii eB‡qi c~Y©v½ evsjv mgvavb

1. Mr kashyap purchased an airconditioner for 12000 Tk. 5. The cost price of an article is 7840 Tk. What should be the
and sold it for 15000 Tk. What was the profit percentage? selling price of the article so that there is a profit of 7%?
(wg. †Kke 12000 UvKvq GKwU Gwm wKb‡jv Ges 15000 UvKvq (GKwU c‡Y¨i µqg~j¨ 7840 UvKv| 7% jvf Ki‡Z PvB‡j cY¨wU‡K
weµq Ki‡jv| Zvi kZKiv jvf KZ?) KZ UvKvq weµq Ki‡Z n‡e?)
15 20 8000 Tk. 8300 Tk.
25 35 8388.80 Tk. 8500.50 Tk. 
c
None of these 
c  mgvavb: †`Iqv Av‡Q, µqg~j¨ = 7840 UvKv
 mgvavb: Gwmi µqg~j¨ = 12000 UvKv 100 UvKv µqg~j¨ n‡j 7% jv‡f weµqg~j¨ n‡e = (100 + 7) UvKv
Gwmi weµqg~j¨ = 1500 UvKv = 107 UvKv
jvf = (weµqg~j¨ – µqg~j¨) = (15000 – 12000) = 3000 UvKv µqg~j¨ 100 UvKv n‡j weµqg~j¨ 107 UvKv
jvf
 kZKiv jvf =   100% =   100% = 25%
3000 107
 1 UvKv
 µqg~ j¨  12000  100
weKí mgvavb: 107  7840
 7840 = 8388.8 UvKv
15000 – 12000 3000 100
kZKiv jvf =  100% =  100% = 25% 6. Rakesh purchased a mobile phone for 5400 Tk. and a
12000 12000
2. In terms of percentage profit, which is the best transaction? refrigerator for 9600 Tk. He sold the mobile phone at
(kZKiv jv‡fi Rb¨ wb‡Pi †KvbwU me‡P‡q fv‡jv †jb‡`b †KvbwU?) 1
three-fourths of its cost price and the refrigerator at 1
C.P (in Tk.) Profit (in Tk.) 3
36 17 of its cost price. What was the profit/loss? (iv‡Kk 5400
50 24 UvKv w`‡q GKwU †gvevBj †dvb Ges 9600 UvKv w`‡q GKwU wd«R
40 19 3
µq Kij| †m †dvbwU µqg~‡j¨i 4 fvM `v‡g weµq Ki‡jv Ges
60 29 
d
weµqg~j¨ – µqg~j¨ 1
wd«RwU µqg~‡j¨i 13 fvM `v‡g weµq Ki‡jv| G‡Z Zvi KZ
 mgvavb: kZKiv jvf =  100%
µqg~j¨
jvf/ÿwZ n‡jv?)
(a) kZKiv jvf =   100% = 47 %
17 2
36  9 1580 1750
1850 1870
 24 
(b) kZKiv jvf =
50  100% = 48% None of these 
c
 mgvavb: †dv‡bi µqg~j¨ = 5400 UvKv
(c) kZKiv jvf =   100% = 47 %
19 1
40  2 wd«‡Ri µqg~j¨ = 9600 UvKv
†gvU µqg~j¨ = (5400 + 9600) = 15000 UvKv
(d) kZKiv jvf =   100% = 48 %
29 1
60  3 5400  3
†dv‡bi weµqg~j¨ = µqg~j¨  4 =  4  = 4050 UvKv
3
¯úóZ, (d) n‡”Q me‡P‡q fv‡jv †jb‡`b|  
3. If books bought at prices ranging from 200 Tk. to 350  3 4
wd«‡Ri weµqg~j¨ = µqg~j¨  1 4 ev 3 UvKv
are sold at prices ranging from 300 Tk. to 425 Tk.,
What is the greatest possible profit that might be made 9600  4
=
in selling eight books? (hw` GKwU eB 200 UvKv †_‡K 350  3  = 12800 UvKv
UvKvi g‡a¨ µq K‡i Ges 300 UvKv †_‡K 425 UvKvi g‡a¨ weµq †gvU weµqg~j¨ = (4050 + 12800) = 16850 UvKv
Kiv nq, Zvn‡j AvUwU eB wewµ Ki‡j m‡e©v”P KZ jvf n‡Z cv‡i?)  jvf = (16850 – 15000) = 1850 UvKv|
400 Tk. 600 Tk. 7.Rajni purchased a mobile phone and a refrigerator for
Cannot be determined None of these 
d 12000 Tk. and 10000 Tk. respectively. She sold the
 mgvavb: †ewk jvf Ki‡Z n‡j µqg~j¨ me©wb¤œ ivL‡Z n‡e Ges refrigerator at a loss of 12 percent and the mobile phone
weµqg~j¨ m‡e©v”P ivL‡Z n‡e| at a profit of 8 percent. What is her overall loss/profit?
8wU eB‡qi me©wb¤œ µqg~j¨ (200  8) = 1600 UvKv (iRwb GKwU †gvevBj †dvb Ges GKwU wd«R h_vµ‡g 12000 UvKv
8wU eB‡qi m‡e©v”P weµqg~j¨ (425  8) = 3400 UvKv Ges 10000 UvKv `v‡g wKb‡jv| †m wd«RwU 12% ÿwZ‡Z Ges
 m‡e©v”P jvf = (3400 – 1600) = 1800 UvKv| †gvevBjwU 8% jv‡f weµq Ki‡jv| G‡Z Zvi †gvU jvf/ÿwZ KZ?)
4. A shopkeeper bought an article for 2090.42 Tk. Loss of 280 Tk. Loss of 240 Tk.
Approximately, what will be the percentage profit if he Profit of 2060 Tk. Profit of 2160 Tk.
sold that article for 2602.58 Tk.? (GKRb †`vKvb`vi GKwU None of these 
b
cY¨ cÖvq 2090.42 UvKvq µq K‡i 2602.58 UvKvq weµq Ki‡j,  mgvavb: †gvevBj †dv‡bi µqg~j¨ = 12000 UvKv
kZKiv KZ jvf n‡e?) wd«‡Ri µqg~j¨ = 10000 UvKv
15% 20% †gvevBj I wd«‡Ri µqg~j¨ = (12000 + 10000) = 22000 UvKv
25% 30% 
c wd«RwU 12% ÿwZ‡Z weµq Kivq weµqg~j¨ = (100 – 12) = 88 UvKv
 mgvavb: c‡Y¨i µqg~j¨ = 2090.42 UvKv wd«‡Ri µqg~j¨ 100 UvKv n‡j weµqg~j¨ 88 UvKv
c‡Y¨i weµqg~j¨ = 2602.58 UvKv 88
jvf = (weµqg~j¨ – µqg~j¨) = (2602.58 – 2090.42) = 512.16 UvKv  1 UvKv
100
weµqg~j¨ – µqg~j¨ 88  10000
 kZKiv jvf =  100%  10000 UvKv
µqg~j¨ 100
512.16 = 8800 UvKv
=  100 = 24.5% = 25% (cÖvq)
2090.42 †gvevBj 8% jv‡f weµq Ki‡j weµqg~j¨ = (100 + 8) = 108 UvKv
4 BANK MATH BIBLE
†gvevB‡ji µqg~j¨ 100 UvKv n‡j weµqg~j¨ 108 UvKv  mgvavb: ¯‹zUv‡ii µqg~j¨ = 4700 UvKv
 1
108
UvKv †givgZ LiP = 800 UvKv
100 †gvU LiP = (µqg~j¨ + †givgZ) = (4700 + 800) = 5500 UvKv
108  12000 jvf = (5800 – 5500) = 300 UvKv
 12000 UvKv
100 weµqg~j¨ – µqg~j¨
= 12960 UvKv  kZKiv jvf =  100%
†gvevBj I wd«‡Ri weµqg~j¨ = (8800 + 12960) = 21760 UvKv µqg~j¨
†gvU jvf ev ÿwZ = weµqg~j¨ – µqg~j¨ = (21760 – 22000) = 300  100% = 5 5 % UvKv
= – 240 UvKv [ÿwZi Kvi‡Y FYvZ¥K wPý]  5500  11
 †gvU ÿwZ = 240 UvKv 11. A shopkeeper purchased 70 kg of potatoes for 420 Tk.
weKí mgvavb: and sold the whole lot at the rate of 6.50 Tk. per kg,
†gvevBj + wd«‡Ri µqg~j¨ = (12000 + 10000) = 22000UvKv What will be his gain percent? (GKRb †`vKvb`vi 420 UvKv
12000  108 10000  88 `v‡g 70 †KwR Avjy wKb‡jv Ges cÖwZ †KwR 6.50 UvKv `‡i me Avjy
†gvevBj + wd«‡Ri weµqg~j¨ = 100
+
100 
UvKv weµq Ki‡jv| Zvi kZKiv jvf KZ?)
= 12960 + 8800 = 21760 UvKv 1 1
4 % 6 %
 ÿwZ = (22000 – 21760) = 240 UvKv 6 4
8. Mohanlal Purchased a TV set for 12500 and spent 300 1
Tk. on transportation and 800 Tk. on installation. At 8 %
3
20% 
c
what price should he sell it so as to earn an overall  mgvavb: †`Iqv Av‡Q, 70 †KwR Avjyi µqg~j¨ 420 UvKv
profit of 15%? (†gvnbjvj 12500 UvKv w`‡q GKwU wUwf †mU
Avevi, 1 †KwR Avjyi weµqg~j¨ 6.5 UvKv
µq Ki‡jv| †m 300 UvKv cwienb LiP Ges ¯’vc‡bi Rb¨ 800
UvKv LiP Ki‡jv| 15% jvf Ki‡Z n‡j Zv‡K wUwfwU KZ UvKvq 70 †KwR Avjyi weµqg~j¨ = (70  6.50) = 455 UvKv|
wewµ Ki‡Z n‡e?) jvf = (weµqg~j¨ – µqg~j¨) = (455 – 420) = 35 UvKv
3  100
 kZKiv jvf = 
14375 Tk. 14560 Tk.
15375 Tk. 15460 Tk.  420 %
None of these 
e
=
25
%=8 %
1
 mgvavb: †gvnbjv‡ji wUwfi µqg~j¨ = 12500 UvKv 3 3
hvZvqvZ LiP = 300 UvKv; cÖwZ¯’vcb LiP = 800 UvKv 12. Sam purchased 20 dozens of toys at the rate of 375 Tk.
†gvU LiP = (12500 + 300 + 800) = 13600 UvKv per dozen. He sold each one of them at the rate of 33
15% jv‡f weµq Ki‡j weµqg~j¨ (100 + 15) = 115 UvKv Tk. What was his percentage profit? (k¨vg cÖwZ WRb 375
µqg~j¨ 100 UvKv n‡j weµqg~j¨ 115 UvKv UvKv `‡i 20 WRb †Ljbv µq Kij| †m 33 UvKv `‡i cÖwZwU †Ljbv
 1
115
UvKv wewµ Kij| G‡Z Zvi kZKiv jvf KZ?)
100 3.5 4.5
115  13600 5.6 6.5
 13600 = 15640 UvKv
100 None of these 
c
weKí mgvavb:  mgvavb: 12wU †Ljbvi µqg~j¨ = 375 UvKv
†gvU e¨q = (12500 + 300 + 800) = 13600 UvKv
375
13600  115
15% jv‡f weµqg~j¨ = 
1wU †Ljbvi µqg~j¨ = = 31.25 UvKv
 = 15640 UvKv
12
 100
1wU †Ljbvi weµqg~j¨ = 33 UvKv
9. Harshad bought 15 pieces of DVD players @ 4500 Tk.
each and sold all of them at the total price of 81000 Tk.  jvf = (weµqg~j¨ – µqg~j¨) = (33 – 31.25) = 1.75 UvKv
What is the percent profit earned in the deal? (nvimv` weµqg~j¨ – µqg~j¨
4500 UvKv K‡i 15 wU wWwfwW †cøqvi µq Kij Ges †gvU 81000  kZKiv jvf =  100%
µqg~j¨
UvKv‡Z weµq Kij| Zvi kZKiv jvf KZ?)
= 
1.75
16
2
20 31.25  100% = 5.6%
3 13. 100 oranges are bought at the rate of 350 Tk. and sold
1 at the rate of 48 Tk. per dozen. The percentage of
20
2
25 
b
profit of loss is (350 UvKvq 100wU Kgjv µq K‡i cÖwZ WRb 48
 mgvavb: †gvU µqg~j¨ = (4500  15) = 67500 UvKv UvKv `‡i wewµ Kiv n‡jv| G‡Z kZKiv jvf ev ÿwZ KZ?)
†gvU weµqg~j¨ = 81000 UvKv 2
jvf = (weµqg~j¨ – µqg~j¨) = (81000 – 67500) = 13500 UvKv 14 % gain 15% gain
7
weµqg~j¨ – µqg~j¨
 kZKiv jvf =  100% 2
µqg~j¨ 14 % loss
7
15% loss 
a
= 
13500  mgvavb: 100wU Kgjvi µqg~j¨ = 350 UvKv
67500  100% = 20% 350
10. Alfred buys an old scooter for 4700 Tk. and spends 800 1wU Kgjvi µqg~j¨ = = 3.50 UvKv
Tk. on its repairs. If he sells the scooter for 5800 Tk., 100
his gain percent is (Avj‡d«W 4700 `v‡g w`‡q GKwU cyivZb 12wU Kgjvi weµqg~j¨ = 48 UvKv
¯‹zUvi wKb‡jv Ges 800 UvKv †givgZ eve` LiP Ki‡jv| hw` †m 1wU Kgjvi weµqg~j¨ =
48
= 4 UvKv
5800 UvKvq ¯‹zUviwU weµq K‡i, G‡Z Zvi kZKiv jvf KZ n‡e?) 12
4 5  jvf = (4 – 3.50) = 0.50 UvKv
4 % 5 %
 kZKiv jvf =  
7 11 0.50 100 2
10% 12% 
b 3.50  100% = 7 % = 147%
PROFIT AND LOSS 5
14. A sell an article which costs him 400 Tk. to B at a profit 17. A man buys 10 articles for 8 Tk. and sells them at the
of 20%. B then sells it to C, making a profit of 10% on rate of 1.25 Tk. per article. His profit is (GKRb †jvK 10wU
the price he paid to A. How much does C pay B? (A cY¨ 8 UvKvq µq K‡i Ges cÖwZwU cY¨ 1.25 UvKv `‡i wewµ K‡i|
GKwU cY¨ 400 UvKv `v‡g µq K‡i 20% jv‡f B Gi wbKU weµq G‡Z Zvi jvf KZ?)
K‡i| Zvici B Zvi µqg~‡j¨i Dci 10% jv‡f C Gi wbKU weµq 1
19 % 20%
2
K‡i| C, B †K KZ UvKv †`q?) 1
472 Tk. 476 Tk. 50% 56 %
4 
d
528 Tk. 532 Tk. c  mgvavb: 10wU c‡Y¨i µqg~j¨ 8 UvKv
 mgvavb: A cY¨ wK‡b 400 UvKvq, 8
 1wU c‡Y¨i µqg~j¨ = 0.8 UvKv
A 20% jv‡f B Gi Kv‡Q cY¨ weµq K‡i| 10
µqg~j¨ 100 UvKv n‡j weµqg~j¨ = (100 + 20) = 120 UvKv 1wU c‡Y¨i weµqg~j¨ = 1.25 UvKv
µqg~j¨ 100 UvKv n‡j weµqg~j¨ 120 UvKv weµqg~j¨ – µqg~j¨
 kZKiv jvf =  100%
120 µqg~j¨
 1 UvKv 1.25 – 0.80 0.45 1
100 =  100% =  100% = 56 %
120  400 0.80 0.80 4
 400 = 480 UvKv weKí mgvavb: 10wU c‡Y¨i µqg~j¨ = 8 UvKv
100
10wU c‡Y¨i weµqg~j¨ = (1.25  10) = 12.5 UvKv
B Gi µqg~j¨ 480 UvKv|
 jvf = (12.5 – 8) = 4.5 UvKv
B 10% jv‡f C Gi Kv‡Q H cY¨ weµq K‡i|
 kZKiv jvf =  
4.5 1
µqg~j¨ 100 UvKv n‡j weµqg~j¨ (100 + 10) ev 110 UvKv  8  100% = 564%
110 18. If an article is sold at 200 percent profit then the ratio
 1 UvKv
100 of its cost price to its selling price will be (hw` GKwU cY¨
110  480 200% jv‡f weµq Kiv nq, Z‡e cY¨wUi µqg~j¨ Ges weµqg~‡j¨i
 480 = 528 UvKv
100 AbycvZ KZ n‡e?)
15. By selling an article for 100 Tk., a man gains 15 Tk. 1:2 2:1
Then, his gain% is (100 UvKvq GKwU cY¨ weµq Kivq GKRb 1:3 3:1 
c
†jv‡Ki 15 UvKv jvf nq| Zvn‡j, Zvi kZKiv KZ jvf nq?)  mgvavb: awi, µqg~j¨ 100 UvKv
2 myZivs, 200% jv‡f weµqg~j¨ = 300 UvKv
15% 12 %
3  AbycvZ = µqg~j¨ : weµqg~j¨ = 100 : 300 = 1 : 3
11 1 19. If the ratio of cost price and selling price of an article
17 %
17
17 %
4 c be 10 : 11, the percentage of profit is (hw` GKwU c‡Y¨i
 mgvavb: c‡Y¨i weµqg~j¨ = 100 UvKv µqg~j¨ I weµqg~‡j¨i AbycvZ 10 : 11 nq Z‡e kZKiv jvfÑ)
8 10
 15 UvKv jvf n‡j µqg~j¨ = (100 – 15) = 85 UvKv 11 15 
b
15  100
 kZKiv jvf =  300 11  mgvavb: awi, µqg~j¨ = 10x Ges weµqg~j¨ = 11x
 85 % =  17 % = 1717%  jvf = (11x – 10x) = x
16. A trader buys some goods for 150 Tk. If the overheard
 kZKiv jvf =  
x
expenses be 12% of cost price, then at what price 10x  100% = 10%
should it be sold to earn 10%? (GKRb we‡µZv 150 UvKv 1
20. A trader sells an article and loses 12 %. The ratio of
w`‡q wKQz gvjvgvj µq K‡i| hw` Zvi AvYylw½K e¨q  µqg~‡j¨i 2
12% nq, 10% jvf Ki‡Z n‡j KZ UvKvq weµq Ki‡Z n‡e?) cost price to the selling price is (GKRb we‡µZv GKwU cY¨
184.80 Tk. 185.80 Tk. 1
12 % ÿwZ‡Z weµq Kij| µqg~j¨ Ges weµqg~‡j¨i AbycvZ KZ?)
2
187.80 Tk. 188.80 Tk. 
a
7:8 9:8
 mgvavb: c‡Y¨i µqg~j¨ = 150 UvKv 8:7 8:9 
c
Avevi, Avbylw½K LiP c‡Y¨i µqg~‡j¨i 12%  mgvavb: awi, µqg~j¨ 100 UvKv
 Avbylw½K LiP = 150 
12  12.5% ÿwZ‡Z weµqg~j¨ = (100 – 12.5) = 87.5 UvKv|
= 18 UvKv
 100  AbycvZ = 100 : 87.5 = 8 : 7
†gvU µqg~j¨ = (150 + 18) = 168 UvKv 21. A person buys an article for p Tk. and sells it for q Tk.
10% jv‡f weµqg~j¨ = (100 + 10) = 110 UvKv thereby gaining r%. The selling price in terms of cost
µqg~j¨ 100 UvKv n‡j weµqg~j¨ 110 UvKv price may be written as (GKRb †jvK GKwU `ªe¨ p UvKv `v‡g
110 µq K‡i q UvKvq weµq K‡i r% jvf K‡i| µqg~‡j¨i wnmv‡e
 1 UvKv weµqg~j¨ KZ?)
100
pr r(100 + p)
110  168
 168 = 184.80 UvKv 100 100
100
p(100 + r) r(100 – p)
weKí mgvavb: 100 100 
c
150  12
†gvU µqg~j¨ = 150 +  100  = (150 + 18) = 168 UvKv  mgvavb: µqg~j¨ = p UvKv, weµqg~j¨ = q UvKv, jvf = r%
weµqg~j¨, q = µqg~j¨ + jvf = p + p Gi r% [jvf nq µqg~‡j¨i]
168  110
10% jv‡f weµqg~j¨ = 
p  (100 + r)
= 184.80 UvKv myZivs, weµqg~j¨ = UvKv|
 100  100
6 BANK MATH BIBLE
22. The owner of a furniture shop charges his customer  mgvavb: U¨v·mn weµqg~j¨ = 616 UvKv
28% more than the cost price. If a customer paid 23680 616  100
Tk. for a dining table set, then what was the orginal U¨v·ev‡` weµqg~j¨ = 110
= 560 UvKv
price of the dining set? (dvwb©Pvi †`vKv‡bi GKRb gvwjK Zvi awi, µqg~j¨ x UvKv
†µZvi Kv‡Q cwi‡kva K‡i µqg~j¨ †_‡K 28% †ewk wba©viY K‡i| x  112 56x
hw` GKRb †µZv GKwU WvBwbs †Uwej †m‡Ui Rb¨ 23680 UvKv 12% jv‡f weµqg~j¨ = = UvKv
100 50
†`q, Zvn‡j WvBwbs †m‡Ui Avmj g~j¨ KZ?) 56x
15700 16250 cÖkœg‡Z, 50 = 560
17500 18500 
d 560  50
 mgvavb: awi, WvBwbs †m‡Ui Avmj g~j¨ = x UvKv  56x = 560  50  x = = 500 UvKv
56
28 x  128 myZivs c‡Y¨i µqg~j¨ = 500 UvKv|
weµqg~j¨ = x + x Gi 28% = x + 100 x = 100 UvKv
26. A shopkeeper buys 144 eggs at 90 paise each. On the
x  128 way 20 eggs were broken. He sold the remaining eggs
cÖkœg‡Z, 100 = 23680 at 1.20 Tk. each. The percentage gain or loss is (GKRb
2368000 †`vKvb`vi cÖwZwU wWg 90 cqmv `‡i †gvU 144wU wWg µq K‡i|
 128x = 2368000  x = = 18500 UvKv
128 iv¯Ívq 20 wU †f‡O †Mj| †m evwK wWg cÖwZwU 1.20 UvKv `‡i wewµ
WvBwbs †m‡Ui µqg~j¨ ev Avmjg~j¨ = 18500 UvKv| K‡i| kZKiv jvf ev ÿwZ KZ?)
23. A gold bracelet is sold for 14500 Tk. at a loss of 20%. 4.8% loss 8.5% loss
What is the cost price of the gold bracelet? (GKwU †mvbvi 12.9% gain 14.8% gain d
†em‡jU 20% ÿwZ‡Z 14500 UKvq wewµ Kiv n‡jv| †mvbvi  mgvavb: 1wU wW‡gi µqg~j¨ 0.90 UvKv
†em‡j‡Ui µqg~j¨ KZ?)  144wU wW‡gi µqg~j¨ (144  0.90) = 129.60 UvKv
15225 Tk. 16800 Tk. 20wU wWg †f‡½ hvIqvq wW‡gi msL¨v = (144 – 20) = 124
17400 Tk. 18125 Tk. †gvU weµqg~j¨ = (124  1.20) = 148.80 UvKv
None of these 
d
jvf = (148.80 – 129.60) = 19.20 UvKv
 mgvavb: awi, †em‡j‡Ui µqg~j¨ = x UvKv
 kZKiv jvf =  
19.20
 Mqbvi weµqg~j¨ = x – (x Gi 20%) UvKv 129.60  100% = 14.81%
x  20 x 5 x – x 4x 27. Abhishek purchased 140 shirts and 250 truosers @ 450
=x– =x– = = UvKv
100 5 5 5 Tk. and @ 550 Tk. respectively. What should be the
4x overall average selling price of shirts and trousers so
cÖkœg‡Z, 5 = 14500 that 40% profit is earned? (rounded off to next integer)
14500  5 (Awf‡lK 140 wU kvU© Ges 250 wU UªvDRvi h_vµ‡g 450 UvKv Ges
 4x = 14500  5  x = = 18125 UvKv 550 UvKv `‡i µq Ki‡jv| 40% jvf Ki‡Z n‡j kvU© Ges
4
†em‡j‡Ui µqg~j¨ = 18125 UvKv| UªvDRv‡ii Mo weµqg~j¨ KZ n‡Z n‡e?)
1 700 Tk. 710 Tk.
24. A shopkeeper expects a gain of 22 % on his cost price. 720 Tk. 725 Tk.
2
If in a week, his sale was of 392 Tk., What was his profit? None of these c
(GKRb †`vKvb`vi Zvi µqg~‡j¨i Ici 22.5% jvf Avkv K‡i|  mgvavb: 1wU kv‡U©i µqg~j¨ 450 UvKv
hw` mßv‡n Zvi weµ‡qi cwigvY 392 UvKv nq Z‡e Zvi jvf KZ?)  140wU kv‡U©i µqg~j¨ (140  450) = 63000 UvKv
18.20 Tk. 70 Tk. 1wU UªvDRv‡ii µqg~j¨ 550 UvKv
72 Tk. 88.25 Tk. 
c  250 UªvDRv‡ii µqg~j¨ (250  550) = 137500 UvKv
†gvU µqg~j¨ = (63000 + 137500) = 200500 UvKv
 mgvavb: 22 2% jv‡f weµqg~j¨ = 100 + 222 = 122 2 UvKv
1 1 1
40% jv‡f weµqg~j¨ (100 + 40) = 140 UvKv
1 245 µqg~j¨ 100 UvKv n‡j weµqg~j¨ 140 UvKv
122 ev UvKv weµqg~j¨ n‡j µqg~j¨ 100 UvKv
2 2 140  200500
100  200500 UvKv
100
 1
245 = 280700 UvKv
2 280700
100  2  392 myZivs, Mo weµqg~j¨ = 140 + 250 = 719.74 = 720 UvKv (cÖvq)
 392
245 28. A person purchased 10 dozen pens at the rate of 4 Tk.
= 320 UvKv per dozen. On checking, he found that 20 pens were not
 jvf = (weµqg~j¨ – µqg~j¨) = (392 – 320) = 72 UvKv working. In order to earn 25% profit, he should sell the
weKí mgvavb: remaining pens each at (cÖwZ WRb Kjg 4UvKv `‡i GKwU
e¨w³ 10 WRb Kjg wKb‡jv| †PK Kivi mgq †`Lj †h 20wU Kjg
µqg~j¨ = 122.5  392% = 1225  392% = 320 UvKv
100 1000
wj‡L bv| 25% jvf Ki‡Z n‡j, evwK Kjg¸‡jv cÖwZwU KZ UvKv
 jvf = (392 – 320) = 72 UvKv| `‡i wewµ Ki‡Z n‡e?)
25. The sale price of an article including the sales tax is 616 40 paise 44 paise
Tk. The rate of sales tax is 10%. If the shopkeeper has 50 paise 55 paise 
c
made a profit of 12%, then the cost price of the article is  mgvavb: GK WRb ev 12wU Kj‡gi µqg~j¨ 4 UvKv
(U¨v·mn GKwU c‡Y¨i weµqg~j¨ 616 UvKv| weµq Gi Dci U¨v· 4
10%| hw` †`vKvb`vi 12% jvf K‡i, Z‡e c‡Y¨i µqg~j¨ KZ?)  1wU UvKv
12
500 Tk. 515 Tk. 4  120
 10 WRb ev 120wU = 40 UvKv
550 Tk. 600 Tk. 
a 12
PROFIT AND LOSS 7
20wU Kjg bó _vKvq Kj‡gi msL¨v = (120 – 20) = 100wU 31. Jacob bought a scooter for a certain sum of money. He
25% jv‡f weµqg~j¨ (100 + 25) = 125 UvKv spend 10% of the cost on repairs and sold the scooter
for a profit of 1100 Tk. How much did he spend or
µqg~j¨ 100 UvKv n‡j weµqg~j¨ 125 UvKv
repairs if he made a profits of 20% (BqvKze wKQz UvKv w`‡q
125
 1 UvKv GKwU ¯‹zUvi wKb‡jv Ges µqg~‡j¨i 10% UvKv LiP K‡i †givgZ
100
Ki‡jv| Zvici †m 1100 UvKv jv‡f ¯‹zUviwU wewµ Ki‡jv| hw` †m
125  40 20% jv‡f wewµ K‡i, Zvn‡j †givgZ LiP KZ UvKv wQ‡jv?)
 40 = 50 UvKv
100 400 Tk. 440 Tk.
100wU Kj‡gi weµqg~j¨ = 50 UvKv 500 Tk. 550 Tk. 
d
50  mgvavb: awi, ¯‹zUv‡ii µqg~j¨ x UvKv|
 1wU = = 0.5 UvKv ev 50 cqmv
100 10
29. Saransh purchased 120 reams of paper at 80 Tk. per †givgZ Ki‡Z LiP = x Gi 10% = x  100 = 0.1 x
ream. He spent 280 Tk. on transportation, paid octroi †gvU µqg~j¨ = (x + 0.1x) = 1.1x
at the rate of 40 paise per ream and paid 72 Tk. to the 20% jv‡f µqg~j¨ 100 UvKv n‡j weµqg~j¨ (100 + 20) ev, 120 UvKv
coolie. If he wants to have a gain of 8%, what must be µqg~j¨ 100 UvKv n‡j weµqg~j¨ 120 UvKv
the selling price per ream? (cÖwZ wig 80 UvKv K‡i mviv 120 120
wig †ccvi µq Ki‡jv| †m 280 UvKv hvZvqvZ eve` LiP w`‡jv, Ó 1 Ó Ó Ó 100 Ó
cÖwZ wi‡g 40 cqmv K‡i Ki w`‡jv Ges 72 UvKv Kzwj‡K cÖ`vb 1.1x  120
Ki‡jv| hw` †m 8% jvf Ki‡Z Pvq Zvn‡j Zv‡K cÖwZ wig KZ UvKv  Ó 1.1x Ó Ó Ó 100 Ó
`‡i weµq Ki‡Z n‡e?) = 1.32x UvKv
86 Tk. 87.48 Tk. jvf = weµqg~j¨  µqg~j¨
89 Tk. 90 Tk. 
d  1100 = 1.32x  1.1x
 mgvavb: 1 wig KvM‡Ri `vg 80 UvKv  0.22x = 1100
 120 wig KvM‡Ri `vg (120  80) = 9600 UvKv 1100
x=
0.22
1 wi‡g Ki †`q 0.40 UvKv
 x = 5000
 120 wi‡g Ki †`q (120  0.4) = 48 UvKv
 †givgZ LiP = (500 Gi 10%) UvKv
†gvU µqg~j¨ = KvM‡Ri µqg~j¨ + hvZvqvZ LiP + Kzwj wej + Ki
= 5000 
10 
= (9600 + 280 + 72 + 48) = 10000 UvKv  100
UvKv = 500 UvKv
8% jv‡f weµqg~j¨ (100 + 8) = 108 UvKv 32. A manufacturer undertakes to supply 2000 pieces of a
µqg~j¨ 100 UvKv n‡j weµqg~j¨ 108 UvKv particular component at 25 Tk. per piece. According to
108  10000 his estimates, even if 5% fail to pass the quality tests,
 10000 = 10800 UvKv then he will make a profit of 25%. However, as it
100
turned out, 50% of the components were rejected.
10800
 cÖwZ wi‡gi weµqg~j¨ = 120 = 90 UvKv What is the loss to the manufacturer? (GKRb Drcv`bKvix
GKwU we‡kl hš¿vsk cÖwZ wcm 25 UvKv K‡i 2000 wcm †hvMvb
30. A person bought 20 litres of milk at the rate of 8 Tk. †`qvi `vwqZ¡ wbj| †m wnmve Ki‡jv hw` 5% cY¨I †KvqvwjwU †U‡÷
per liter. He got it churned after spending 10 Tk. and 5
DËxY© bv nq, ZviciI Zvi 25% jvf n‡e| †k‡l †`Lv †Mj 50%
kg of cream and 20 litres of toned milk were obtained.
hš¿vsk ev` c‡o‡Q| G‡Z Drcv`bKvixi KZ UvKv ÿwZ n‡jv?)
If he sold the cream at 30 Tk. per kg and toned milk at
12000 13000
4 per liter, his profit in the transaction is (GKRb †jvK
cÖwZ wjUvi 8 UvKv `‡i 20 wjUvi `ya µq K‡i| †m 10 UvKv LiP
14000 15000 
b
 mgvavb: GKRb Drcv`bKvix †hvMvb †`q 2000 wcm
K‡i `ya¸‡jv cÖwµqvRvZ K‡i 5 †KwR bbx I 20 wjUvi bbx †Zvjv †h‡nZz, Drcv`bKvixi Abygvb Abyhvqx 5% †KvqvwjwU †U‡÷ DËxY©
`ya †cj| hw` bbx cÖwZ †KwR 30 UvKv `‡i Ges cÖwZ wjUvi bbx nq bv Zvigv‡b,
†Zvjv `ya 4 UvKv `‡i wewµ K‡i, G‡Z Zvi jvf KZ?) 100 wc‡mi g‡a¨ †KvqwjwU †U‡÷ DËxY© nqbv 5 wcm
25% 35.3% 5
37.5% 42.5% 
b 1 ” ” ” ” ” ”
100
”
 mgvavb: 1 wjUvi `y‡ai µqg~j¨ 8 UvKv 5  2000
 2000 ” ” ” ” ” ” = 100 wcm
 20 wjUvi `y‡ai µqg~j¨ (20  8) = 160 UvKv 100
†gvU LiP = 20 wjUvi `y‡ai µqg~j¨ + `ya cv¯‘wiZ Ki‡Z LiP Drcv`bKvixi Abygvb Abyhvqx fv‡jv cY¨ = (2000  100) = 1900 wcm
= 160 + 10 = 170 UvKv 1 wc‡mi weµqg~j¨ 25 UvKv
1 wjUvi bbxi weµqg~j¨ 30 UvKv 1900 ” ” (1900  25) = 47500 UvKv
25% jv‡f, µqg~j¨ 100 UvKv n‡j weµqg~j¨ (100 + 25) UvKv ev, 125 UvKv
 5 wjUvi bbxi weµqg~j¨ (30  5) = 150 UvKv
weµqg~j¨ 125 UvKv n‡j µqg~j¨ 100 UvKv
1 wjUvi bbx †Zvjv `y‡ai weµqg~j¨ 4 UvKv
100
 20 wjUvi bbx †Zvjv `y‡ai weµqg~j¨ (20  4) = 80 UvKv ” 1 ” ” ”
125
”
†gvU weµqg~j¨ = (150 + 80) = 230 UvKv 100  47500
weµqg~j¨ – µqg~j¨ ” 47500 ” ” ”
125
= 38000 UvKv
kZKiv jvf =  100%
µqg~j¨ 2000 wc‡mi µqg~j¨ 38000 UvKv
230 – 170 60 38000
=  100% =  100% = 35.29% 1 ” ” ” = 19 UvKv
170 170 2000
8 BANK MATH BIBLE
ev¯Í‡e Avm‡j 50% cY¨ ev‡Rqvß nq  mgvavb: jÿ Kiæb: Gme g¨v‡_i †ÿ‡Î Av‡M µqg~j¨ †ei Ki‡eb|
100 wcm c‡Y¨ ev‡Rqvß nq 50 wcm †`vKvb`vi 14% jv‡f evBmvB‡Kj weµq Ki‡j, µqg~j¨ 100 UvKv
100 wcm c‡Y¨ ev‡Rqvß nq 50 wcm n‡j, evBmvB‡K‡ji weµqg~j¨ (100 + 14) = 114 UvKv
50 weµqg~j¨ 114 UvKv n‡j µqg~j¨ 100 UvKv
1 ” ” ” ” ” 100
100
 1 UvKv
50  2000 114
 2000 ” ” ” ” = 1000 wcm 100  2850
100
 2850 = 2500 UvKv
1 wcm c‡Y¨i weµqg~j¨ 25 UvKv 114
 1000 ” ” ” (1000  25) = 25000 UvKv GLb jvf n‡e 8% n‡j, weµqg~j¨ = (100 + 8) = 108 UvKv
ÿwZ = µqg~j¨  weµqg~j¨ = (38000  25000) UvKv = 13000 UvKv µqg~j¨ 100 UvKv n‡j weµqg~j¨ 108 UvKv
108
jÿ Kiæb : cÖ_‡g Aek¨B µqg~j¨ †ei Ki‡Z n‡e| Zvici  1 UvKv
100
weµqg~j¨ †ei K‡i jvf ev ÿwZi cwigvY †ei Ki‡eb| 108  2500
33. Ronit and Vinit purchased a scooter for 25000 Tk. and  2500 = 2700 UvKv
100
sold the same for 26250 Tk. If at the time of purchase 36. When a plot is sold for 18,700 Tk., the owner loses 15%.
1 At what price must the plot be sold in order to gain
Ronit paid 1 times as much as Vinit, how much did
2 15% (hLb GKwU cøU 18700 UvKvq wewµ nq, cø‡Ui gvwj‡Ki 15%
Vinit receive out of profit? (iwbZ Ges wfwbZ 25000 UvKv ÿwZ nq| 15% jvf Ki‡Z n‡j KZ UvKvq cøUwU wewµ Ki‡Z n‡e?)
w`‡q GKwU ¯‹zUvi µq Ki‡jv Ges 26250 UvKvq †mwU weµq 21000 22500
1
Ki‡jv| hw` µ‡qi mgq iwbZ, wfwbZ †_‡K 12 ¸Y UvKv †ewk 25300 25800 c
 mgvavb: jÿ Kiæb: GB ai‡bi g¨v‡_ µqg~j¨ †ei Ki‡Z n‡e|
cwi‡kva, wfwbZ KZ UvKv jvf cv‡e?) Gici weµqg~j¨‡Z wb‡q †h‡Z n‡e|
400 Tk. 500 Tk. 15% ÿwZ‡Z weµqg~j¨ (100 – 15) = 85 UvKv
600 Tk. 700 Tk. 
b weµqg~j¨ 85 UvKv n‡j µqg~j¨ 100 UvKv
 mgvavb: jvf = (weµqg~j¨ – µqg~j¨) = (26250 – 25000) = 1250 UvKv 100
1 3  1 UvKv
jv‡fi AbycvZ = wewb‡qv‡Mi AbycvZ = 12 ev, 2 : 1 = 3 : 2 85
100  18700
iwbZ : wfwbZ = 3 : 2  18700 = 22000 UvKv
85
2 1250  2 GLb, 15% jv‡f weµqg~j¨ (100 + 15) = 115 UvKv
myZivs wfwbZ cv‡e = (3 + 2)  1250 = = 500 UvKv|
5 µqg~j¨ 100 UvKv n‡j weµqg~j¨ 115 UvKv
34. A trader buys a chair for 600 Tk. and sells it for 765 115
Tk. at a credit of 4 months. Reckoning money worth  1 UvKv
100
6% p.a., his gain percent is (GKRb e¨emvqx 4 gv‡mi wKw¯Í‡Z 115  22000
600 UvKvq GKwU †Pqvi µq K‡i Ges 765 UvKvq wewµ K‡i| hw`  22000 = 25300 UvKv
100
µqg~‡j¨i Ici evrmwiK 6% nv‡i AwZwi³ g~j¨ cÖ`vb Ki‡Z nq, 18700  100
weKí mgvavb: cøUwUi µqg~j¨ = 
Zvi kZKiv jvf KZ?)  85  = 22000 UvKv
1 22000  115
20% 22 % 15% jv‡f weµqg~j¨ = 
2  100  = 25300 UvKv
1  15% jvf Ki‡Z n‡j cøUwU 25300 UvKvq wewµ Ki‡Z n‡e|
25% 27 %
2 
c
37. A fruitseller sells mangoes at the rate of 9 Tk. per kg
 mgvavb: e¨emvqx wKw¯Í‡Z GKwU †Pqvi wK‡b 600 UvKvq and thereby loses 20%. At what price per kg, he should
wKw¯Í‡Z †Kbvq Zvi 6% nv‡i g~j¨ †kva Ki‡Z nq| have sold them to make a profit of 5%? (cÖwZ †KwR Avg 9
100 UvKvq 1 eQi ev 12 gv‡m †kva Ki‡Z nq 6 UvKv UvKv `‡i wewµ Kivq GKRb dj we‡µZvi 20% ÿwZ nq| 5%
6 jvf Kivi Rb¨ cÖwZ †KwR Avg KZ UvKvq wewµ Kiv `iKvi wQj?)
1 1 UvKv
100  12 11.81 Tk. 12 Tk.
6  600  4 12.25 Tk. 12.31 Tk. 
a
 600 4
100  12  mgvavb: 20% ÿwZ‡Z weµqg~j¨ (100 – 20) = 80 UvKv
= 12 UvKv weµqg~j¨ 80 UvKv n‡j µqg~j¨ 100 UvKv
4 gv‡mi wKw¯Í‡Z Zv‡K †kva Ki‡Z n‡e 100
A_©vr †Pqv‡ii µqg~j¨ = (600 + 12) = 612 UvKv  1 UvKv
80
Avevi, †Pqv‡ii weµqg~j¨ = 765 UvKv 100  9 45
jvf = (weµqg~j¨ – µqg~j¨) = (765 – 612) = 153 UvKv  9 = UvKv
80 4
jvf 153 GLb, 5% jv‡f weµqg~j¨ (100 + 5) = 105 UvKv
kZKiv jvf = µqg~j¨  100% = 612  100% = 25% µqg~j¨ 100 UvKv n‡j weµqg~j¨ 105 UvKv
35. By selling a bicycle for 2850 Tk., a shopkeeper gains 105
 1 UvKv
14%. If the profit is reduced to 8% then the selling 100
price will be (hw` GKwU mvB‡Kj 2850 UvKvq wewµ nq, 45
105 
†`vKvb`v‡ii 14% jvf nq| hw` jv‡fi cwigvb 8% nq Z‡e Gi 45 4
weµqg~j¨ KZ n‡e?)  UvKv
4 100
2600 Tk. 2700 Tk. 105  45
= = 11.81 UvKv
2800 Tk. 3000 Tk. 
b 100  4
PROFIT AND LOSS 9
9  100
 weKí mgvavb: µqg~j¨ = 105  630000 = 600000 UvKv
100
weKí mgvavb: cÖwZ †KwR Av‡gi µqg~j¨ = 100 – 20
9  100 45  500000 UvKvq wewµ Ki‡j ÿwZ = (600000 – 500000) UvKv
= = UvKv
80 4 = 100000 UvKv
45
 kZKiv ÿwZ =  
 105 100000 2
5% jv‡f weµqg~j¨ =
4
=
45  105

1 600000  100% = 163%
100 4 100 40. A shopkeeper sells one transistor for 840 Tk. at a gain
9  21 189 of 20% and another for 960 Tk. at a loss of 4%. His
= = = 11.81 UvKv
44 16 total gain of loss percent is (GKRb †`vKvb`vi 840 UvKvq
38. Raju purchased an item for 8200 and sold it at a gain GKwU UªvbwR÷vi wewµ K‡i 20% jvf K‡i Ges Ab¨ GKwU
of 25%. From that amount he purchased another item UªvbwR÷vi 960 wewµ Kivq K‡i 4% ÿwZi m¤§yLxb nq| Zvi †gvU
and sold it at a loss of 20%. What is his overall
gain/loss? (ivRy GKwU `ªe¨ 8200 UvKvq µq K‡i 25% jv‡f kZKiv KZ jvf/ÿwZ nq?)
wewµ Ki‡jv| H UvKv w`‡q †m Av‡iKwU `ªe¨ µq K‡i 20% ÿwZ‡Z 15 15
5 % loss 5 %
weµq Ki‡jv| G‡Z Zvi me©‡gvU KZ UvKv jvf ev ÿwZ nj?) 17 17
Loss of 120 Tk. Gain of 12 Tk. 2
6 gain
3
None of these b
Loss of 140 Tk. Neither loss nor gain 
d
 mgvavb: 25% jv‡f µqg~j¨ 100 UvKv n‡j weµqg~j¨ (100 + 25)  mgvavb: 20% jv‡f UªvbwR÷‡ii weµqg~j¨ (100 + 20) = 120 UvKv
UvKv ev 125 UvKv weµqg~j¨ 120 UvKv n‡j µqg~j¨ 100 UvKv
µqg~j¨ 100 UvKv n‡j weµqg~j¨ 125 UvKv  1
100
UvKv
125 120
” 1 ” ” ” 100
” 100  840
 840 = 700 UvKv
125  8200 120
 ” 8200 ” ” ” 100
= 10250 UvKv Avevi, Av‡iKwU UªvbwR÷‡i 4% ÿwZ‡Z weµqg~j¨ (100 – 4) = 96 UvKv
GLb, 10250 UvKvq Av‡iKwU cY¨ µq Ki‡jv| Zvi gv‡b GLb weµqg~j¨ 96 UvKv n‡j µqg~j¨ 100 UvKv
c‡Y¨i µqg~j¨ = 10250 UvKv| 100
20% ÿwZ‡Z, µqg~j¨ 100 UvKv n‡j weµqg~j¨ (100  20) UvKv  1 UvKv
96
 80 UvKv 100  960
µqg~j¨ 100 UvKv n‡j weµqg~j¨ 80 UvKv  960 = 1000 UvKv
96
80 `yBwU UªvbwR÷v‡ii µqg~j¨ = (1000 + 700) = 1700 UvKv
 ” 1 ” ” ” 100 ”
`yBwU UªvbwR÷v‡ii weµqg~j¨ = (840 + 960) = 1800 UvKv
80  10250  jvf = (weµqg~j¨ – µqg~j¨) = (1800 – 1700) = 100 UvKv
 ” 10250 ” ” ” = 8200 UvKv
100 jvf 100 15
jvf = weµqg~j¨  µqg~j¨ kZKiv jvf = µqg~j¨  100% = 1700  100% = 517%
= 8200  8200 4
= 0 UvKv [†Kv‡bv jvf ev ÿwZ n‡e bv] 41. If selling price of an article is of its cost price, the
3
weKí mgvavb : 25% jv‡f, weµqg~j¨ = 1.25 UvKv profit in the transaction is (hw` GKwU `ª‡e¨i weµqg~j¨
Avevi, 20% ÿwZ‡Z, weµqg~j¨ = 0.8 UvKv 4
c‡Y¨i †kl weµqg~j¨ = 8200 Gi 1.25 Gi 0.8 = 8200 UvKv µqg~‡j¨i 3 fvM nq, kZKiv jvf KZ?)
jvf = weµqg~j¨  µqg~j¨ = 8200  8200 = 0 UvKv 2 1
39. A property dealer sells a house for 6,30,000 Tk. and in 16 % 20 %
3 2
the bargain makes a profit of 5%. Had he sold it for
1 1
5,00,000 then what percentage of loss or gain he would
have made? (GKRb wWjvi 630000 UvKvq GKwU evwo wewµ
25 %
2
33 %
3 d

K‡i Ges 5% jvf K‡i| hw` †m evwowU 500000 UvKvq wewµ KiZ 4x
 mgvavb: awi, µqg~j¨ x UvKv; weµqg~j¨ = 3 UvKv
Z‡e kZKiv KZ jvf/ÿwZ n‡Zv?)
4x – 3x x
jvf = (weµqg~j¨ – µqg~j¨) =  3 – x = 3 = 3 UvKv
1 4x
2 % gain 10%
4
1 2 x
12 % loss 16 % 
d  100
2 3 3 100x 1 1
 kZKiv jvf = =  = 33 %
 mgvavb: 5% jv‡f, µqg~j¨ 100 UvKv n‡j weµqg~j¨ (100 + 5) = 105 UvKv x 3 x 3
weµqg~j¨ 105 UvKv n‡j µqg~j¨ 100 UvKv 42. The ratio between the sale price and the cost price of
100 an article is 7 : 5. What is the ratio between the profit
” 1 ” ” ” 105 ” and the cost price of that article? (GKwU `ª‡e¨i weµqg~j¨ I
100  630000 µqg~‡j¨i AbycvZ 7 : 5| H c‡Y¨i jvf I µqg~‡j¨i AbycvZ KZ?)
 ” 630000 ” ” 105
= 600000 UvKv 2:7 5:2
µqg~j¨ = 600000 UvKv 7:2 Data inadequate
weµqg~j¨ = 500000 UvKv None of these e
ÿwZ = µqg~j¨  weµqg~j¨ = (600000  500000) UvKv = 100000 UvKv  mgvavb: awi, µqg~j¨ 5x UvKv Ges weµqg~j¨ 7x UvKv
ÿwZ 100000 2  jvf = (weµqg~j¨ – µqg~j¨) = (7x – 5x) = 2x UvKv
kZKiv ÿwZ = µqg~j¨  100% = 600000  100% = 163%  jvf : µqg~j¨ = 2x : 5x = 2 : 5
10 BANK MATH BIBLE
43. If an article is sold for x Tk., there is a loss of 15%. If the 40 2
same article is sold for y Tk., there is a profit of 15%. weKí mgvavb: awi, weµqg~j¨ x UvKv Ges µqg~j¨ = 100  x = 5 x
The ratio of (y – x) to (y + x) is (hw` GKwU `ªe¨ x UvKvq wewµ weµqg~j¨
Kiv nq, Zvn‡j 15% ÿwZ nq| hw` H `ªe¨ y UvKvq wewµ nq Zvn‡j weµqg~j¨ µqg~‡j¨i = µqg~j¨  100%
15% jvf nq Zvn‡j, (y – x) Ges (y + x) Gi AbycvZ KZ?) x 5
3 : 20 20 : 3 =  100% =  100% = 250%
2 2
17 : 23 20 : 23 
a
5
x
 mgvavb: 15% ÿwZ‡Z `ª‡e¨i weµqg~j¨ (100 – 15) = 85 UvKv 48. By selling a pen for 15 Tk., a man loses one-sixteenth of
`ªe¨wUi weµqg~j¨ x UvKv;  x = 85 what it costs him. The cost price of the pen is (GKwU Kjg
Avevi, 15% jv‡f weµqg~j¨ (100 + 15) = 115 UvKv 1
15 UvKvq wewµ Kivq GKRb †jv‡Ki KjgwUi µqg~‡j¨i fvM
`ªe¨wUi weµqg~j¨ y UvKv;  y = 115 16
y – x 115 – 85 30 3 UvKv ÿwZ nq| KjgwUi µqg~j¨ KZ?)
cÖ`Ë AbycvZ = y + x = 115 + 85 = 200 = 20 = 3 : 20 16 18
44. By selling an article at some price, a man gains 10%. If 20 21 a
the article is sold at twice of the price, the gain percent 1
will be (GKwU cY¨ hw` GKwU wbw`©ó UvKvq wewµ Kiv nq Zvn‡j  mgvavb: awi, µqg~j¨ x UvKv; ÿwZ = 16 x; weµqg~j¨ = 15 UvKv
GK e¨w³i 10% jvf nq| hw` cY¨wU wظY `v‡g wewµ Kiv nq, ÿwZ = µqg~j¨ – weµqg~j¨
Zvn‡j kZKiv KZ jvf n‡e?) x x 15x
 x – 15 =  x – = 15  = 15  x = 16
20% 60% 16 16 16
100% 120% 
d  µqg~j¨ 16 UvKv|
 mgvavb: awi, cY¨wUi µqg~j¨ 100 UvKv| 49. By selling an article, Michael earned a profit equal to
10% jv‡f weµqg~j¨ = (110 + 10) = 110 UvKv one-fourth of the price he bought it. If he sold it for 375
Tk., what was the cost price? (gvB‡Kj GKwU cY¨ weµq K‡i
wظY `v‡g weµqg~j¨ = (110  2) = 220 UvKv µqg~‡j¨i GK-PZz_©vsk jvf Ki‡jv| hw` †m 375 UvKvq weµq
jvf = (weµqg~j¨ – µqg~j¨) = (220 – 110) = 120 UvKv K‡i, Zvn‡j µqg~j¨ KZ?)
 120  100 281.75 Tk. 300 Tk.
 kZKiv jvf =
 100 % = 120% 312.50 Tk. 350 Tk. b
45. If selling price is double, the profit triples. Find the 1
profit percent. (hw` weµqg~j¨ wظY nq, gybvdv wZb¸Y nq,  mgvavb: awi, µqg~j¨ x UvKv; jvf = 4 x
kZKiv jvf KZ?) jvf = (weµqg~j¨ – µqg~j¨)  weµqg~j¨ = (µqg~j¨ + jvf)
2
myZivs weµqg~j¨ = x + 4 = 4 UvKv
66 100 x 5x
3
1 5x 375  4
105
3
120 
b cÖkœg‡Z, 4 = 375  5x = 375  4  x = 5 = 300 UvKv
 mgvavb: awi, µqg~j¨ = x UvKv Ges weµqg~j¨ = y UvKv 50. 10% loss on selling price is what percent loss on the
wZb¸Y jvf = wظY weµqg~j¨ – µqg~j¨ cost price? (weµqg~‡j¨i Ici 10% ÿwZ µqg~‡j¨i Ici KZ
Zvn‡j, 3(y – x) = 2y – x  3y – 3x = 2y – x  y = 2x kZvsk ÿwZi mgvb?)
myZivs, jvf = (y – x) = (2x – x) = x UvKv 1 2
9 % 9 %
 x 
 kZKiv jvf =  100 % = 100%
11 11
x  10% 11% a
46. At what profit percent must an article be sold so that  mgvavb: awi, weµqg~j¨ = 100 UvKv; ÿwZ = 10 UvKv
by selling at half that price, there may be a loss of ÿwZ = (µqg~j¨ – weµqg~j¨)  µqg~j¨ = (weµqg~j¨ + ÿwZ)
30%? (kZKiv KZ fvM jv‡f GKwU cY¨ weµq Ki‡Z n‡e, hv‡Z  µqg~j¨ = (100 + 10) = 110 UvKv
H `v‡gi A‡a©K `v‡g cY¨wU wewµ Ki‡j 30% ÿwZ n‡e?)
 kZKiv ÿwZ =  
10 1
25% 36% 100  100% = 9 11%
40% 42% 
c 1 1
 mgvavb: awi, µqg~j¨ 100 UvKv 51. If loss is of S.P., the loss percentage is (hw` weµqg~‡j¨
3 3
cÖkœg‡Z, weµqg~‡j¨i A‡a©K `vg = µqg~‡j¨i 70% Ask ÿwZ nq, kZKiv ÿwZ KZ?)
weµqg~j¨ 100  70 2
 = = 70 16 %
3
20%
2 100
 weµqg~j¨ = 70  2 = 140 UvKv 1
jvf = (weµqg~j¨ – µqg~j¨) = (140 – 100) = 40 UvKv
25% 33 %
3 c
40  100 x
 kZKiv jvf =  % = 40%  mgvavb: awi, weµqg~j¨ = x UvKv; ÿwZ = 3 UvKv
 100 
47. The C.P. of an article is 40% of the S.P. The percent ÿwZ = (µqg~j¨ – weµqg~j¨)  µqg~j¨ = (weµqg~j¨ + ÿwZ)
 µqg~j¨ = x +  =
that the S.P. is of C.P. is (hw` GKwU c‡Y¨i µqg~j¨ weµqg~‡j¨i x 4x
40% nq Zvn‡j, weµqg~j¨ µqg~‡j¨i KZ kZvsk?)  3 3 UvKv
250 240 ÿwZ
 kZKiv ÿwZ =
60 40 
a µqg~j¨  100%

 
40 5 x
 mgvavb: µqg~j¨ = 100  weµqg~j¨  weµqg~j¨ = 2  µqg~j¨
 100 % = 
100x 3 

3
 weµqg~j¨ µqg~‡j¨i =   100% = 250%
5 =
4x   3

4x
% = 25%
2   3 
PROFIT AND LOSS 11
52. In a certain store, the profit is 320% of the cost. If the cÖkœg‡Z, cÖ_g †ÿ‡Îi jvf = wØZxq †ÿ‡Îi ÿwZ
cost increases by 25% but the selling price remains  832 – x = x – 448  2x = 448 + 832
constant, approximately what percentage of the selling 1280
price is the profit? (GKwU †`vKv‡b jvf e¨‡qi 320%| hw` e¨q x= = 640 UvKv
2
25% e„w× cvq, wKš‘ weµqg~j¨ GKB _v‡K, weµqg~‡j¨i kZKiv KZ  µqg~j¨ = 640 UvKv
fvM jvf n‡e?) 640  50
 50% jv‡f weµqg~j¨ = 640 + = 960 UvKv|
30% 70%  100 
100% 250% 
b 56. The profit earned by selling an article for 900 Tk. is
 mgvavb: µqg~j¨/e¨q 100 UvKv double the loss incurred when the same article is sold
jvf = 100  100 = 320 UvKv
320 for 450 Tk. At what price should the article be sold to
make 25% profit? (GKwU cY¨ 450 UvKvq wewµ Ki‡j hZ UvKv
weµqg~j¨ = (100 + 320) = 420 UvKv ÿwZ nq, 900 UvKvq wewµ Ki‡j Zvi wظY jvf nq| 25% jvf
25% e„wׇZ µqg~j¨ 125 UvKv Ki‡Z n‡j cY¨wUi weµqg~j¨ KZ n‡e?)
 jvf = (420 – 125) = 295 UvKv 600 Tk. 750 Tk.
800 Tk. Data inadequate 
b
 weµqg~‡j¨i Dci kZKiv jvf n‡e =   100%
295
420   mgvavb: awi, 1g †ÿ‡Î ÿwZ nq = x UvKv
= 70.23% = 70% (cÖvq) weµqg~j¨ = 450 UvKv
53. Ashok buys a car at 20% discount of the price and sells ÿwZ = µqg~j¨  weµqg~j¨
is at 20% higher price. His percentage gain is (A‡kvK ev, x = µqg~j¨  45
GKwU Mvwo 20% wWmKvD‡›U µq K‡i Ges Mvwoi cÖK…Z g~j¨ †_‡K ev, µqg~j¨ = x + 450
20% †ewk `v‡g weµq Ki‡jv| G‡Z kZKiv jvf KZ n‡e?) Avevi, 2q †ÿ‡Î, 900 UvKvq weµq Ki‡j ÿwZi wظY jvf nq,
20% 40% jvf n‡e = 2x UvKv
2 jvf = weµqg~j¨  µqg~j¨
50% 66 %
3 
c
ev, 2x = 900  µqg~j¨
 mgvavb: awi, Mvwoi g~j¨ = 100 UvKv
Zvn‡j, 20% wWmKvD‡›U µqg~j¨ = 80 UvKv ev, µqg~j¨ = 900  2x
20% jv‡f weµqg~j¨ = (100 + 20) = 120 UvKv
cÖk œ g‡Z, 1g †ÿ‡Îi µqg~j¨ = 2q †ÿ‡Îi µqg~j¨
ev, x + 450 = 900  2x
jvf = (weµqg~j¨ – µqg~j¨) = (120 – 80) = 40 UvKv
ev, x + 2x = 900  450
 kZKiv jvf =   100% = 50%
40
80  ev, 3x = 450
54. The profit earned after selling an article for 1754 Tk. is  x = 150
the same as loss incurred after selling the article for µqg~j¨ = (x + 450) UvKv = (150 + 450) UvKv = 600 UvKv
1492 Tk. What is the cost price of the article? (GKwU cY¨ 25% jv‡f, µqg~j¨ 100 UvKv n‡j weµqg~j¨ (100 + 25) ev, 125 UvKv
1754 UvKvq wewµ Ki‡j hZ UvKv jvf nq, 1492 UvKvq wewµ µqg~j¨ 100 UvKv n‡j weµqg~j¨ 125 UvKv
Ki‡j wVK ZZ UvKv ÿwZ nq| Zvn‡j, cY¨wUi µqg~j¨ KZ?) 125
 ” 1 ” ” ” 100
”
1523 Tk. 1589 Tk.
1623 Tk. 1289 Tk. 125  600
 ” 600 ” ” ” = 750 UvKv
None of these 
c 100
 mgvavb: awi, c‡Y¨i µqg~j¨ x UvKv  weKí mgvavb: awi, µqg~j¨ x UvKv
cÖ_g †ÿ‡Î, weµqg~j¨ = 1754 UvKv cÖkœg‡Z, 900 – x = (x– 450)  2
jvf = weµqg~j¨ – µqg~j¨ = 1754 – x  900 – x = 2x – 900  1800 = 3x  x = 600
600  25
wØZxq †ÿ‡Î, weµqg~j¨ = 1492 UvKv  weµqg~j¨ = 600 + = 750 UvKv|
ÿwZ = µqg~j¨ – weµqg~j¨ = x – 1492  100 
cÖkœg‡Z, cÖ_g †ÿ‡Îi jvf = wØZxq †ÿ‡Îi ÿwZ 57. The percentage profit earned by selling an article for
1920 Tk. is equal to the percentage loss incurred by
 1754 – x = x– 1492  2x = 1754 + 1492
selling the same article for 1280 Tk. At what price
3246 should the article be sold to make 25% profit? (GKwU
x= = 1623 UvKv
2 cY¨ 1920 UvKvq wewµ Ki‡j †h kZKiv gybvdv AwR©Z nq Zv 1280
 µqg~j¨ = 1623 UvKv| UvKvq wewµ Ki‡j †h kZKiv ÿwZ nq Zvi mgvb| 25% jv‡f
55. The profit earned by selling an article for 832 Tk. is cY¨wU KZ UvKvq wewµ Ki‡Z n‡e?)
equal to the loss incurred when the same article is sold
for 448 Tk. What should be the sale price for making 2000 Tk. 2200 Tk.
50% profit? (832 UvKvi GKwU cY¨ weµq Ki‡j hZ UvKv jvf 2400 Tk. Data inadequate
nq, 448 UvKvq weµq Ki‡j wVK ZZ UvKvB ÿwZ nq| hw` 50% None of these 
a
jvf Ki‡Z nq, Zvn‡j weµqg~j¨ KZ n‡Z n‡e?)  mgvavb : awi, µqg~j¨ x UvKv
920 Tk. 960 Tk. cÖ_g †ÿ‡Î, weµqg~j¨ = 1920 UvKv
1060 Tk. 1200 Tk. jvf = weµqg~j¨ – µqg~j¨ = 1920 – x
None of these 
b jvf 1920 – x
kZKiv jvf = µqg~j¨  100% =  100%
 mgvavb: awi, µqg~j¨ x UvKv x
cÖ_g †ÿ‡Î, weµqg~j¨ = 832 UvKv wØZxq †ÿ‡Î, weµqg~j¨ = 1280 UvKv
jvf = weµqg~j¨ – µqg~j¨ = 832 – x ÿwZ = µqg~j¨ – weµqg~j¨ = x – 1280
wØZxq †ÿ‡Î, weµqg~j¨ = 448 UvKv ÿwZ x – 1280
ÿwZ = µqg~j¨ – weµqg~j¨ = x – 448 kZKiv ÿwZ = µqg~j¨  100% = x
 100%
12 BANK MATH BIBLE
cÖkœg‡Z, cÖ_g †ÿ‡Îi kZKiv jvf = wØZxq †ÿ‡Îi kZKiv ÿwZ 60. If the cost price of 15 books is equal to the selling price
1920 – x x – 1280 of 20 books, the loss percent is (15wU eB‡qi µqg~j¨, 20wU
  100 =  100 eB‡qi weµqg~‡j¨i mgvb n‡j, kZKiv ÿwZ KZ?)
x x
 1920 – x = x – 1280  2x = 3200  x = 1600 16 20
25% jv‡f weµqg~j¨ (100 + 25) = 125 UvKv 78 25 
d
µqg~j¨ 100 UvKv n‡j weµqg~j¨ 125 UvKv  mgvavb: awi, µqg~j¨ Ges weµqg~j¨ = 100 UvKv
 GKwU eB‡qi µqg~j¨ = 
125 100 20
 1
100
UvKv  15  = 3 UvKv
125  1600 100
 1600 = 2000 UvKv  GKwU eB‡qi weµqg~j¨ = = 5 UvKv
100 20
 ÿwZ =  – 5 = UvKv
58. Profit earned by selling an article for 1060 Tk. is 20% 20 5
more than the loss incurred by selling the article for 950 3  3
 
Tk. At what price should the article be sold to earn 20% 5
profit? (GKwU cY¨ 1060 UvKvq wewµ Ki‡j hZ UvKv jvf nq, †mB
 100 % = 
500 3 

3
cY¨wU 950 UvKvq wewµ Ki‡j hv ÿwZ nq Zvi †_‡K 20% †ewk|  kZKiv ÿwZ =
20 
 3  20% = 25%
20% jvf Ki‡Z PvB‡j cY¨wU KZ UvKvq cY¨wU weµq Ki‡Z n‡e?) 3  
980 Tk. 1080 Tk. MCQ approach:
1800 Tk. None of these 
d
15 wU eB‡qi µqg~j¨ = 20 wU eB‡qi weµqg~j¨
 mgvavb: awi, 1g †ÿ‡Î, 950 UvKvq cY¨ weµq Ki‡j ÿwZ nq x UvKv
 ÿwZ = µqg~j¨  weµqg~j¨ AZGe, µqg~j¨ = 20 Ges weµqg~j¨ = 15
ev, x = µqg~j¨  950 µqg~j¨ – weµqg~j¨
kZKiv ÿwZ =  100%
ev, µqg~j¨ = x + 950 µqg~j¨
Avevi, 2q †ÿ‡Î, 1060 UvKvq cY¨ weµq Ki‡j 20 – 15 5
=  100% =  100% = 25%
jvf n‡e = (x + x Gi 20%) = 1.2 x 20 20
Avevi, jvf = weµqg~j¨  µqg~j¨ jÿ Kiæb: µqg~‡j¨i mv‡_ †h msL¨v _v‡K †mUvB weµqg~j¨ Avi
ev, 1.2x = 1060  µqg~j¨ weµqg~j¨ weµqg~‡j¨i mv‡_ †h msL¨v _v‡K †mUv µqg~j¨| GB
ev, µqg~j¨ = 1060  1.2x Type Gi me Math GB wbq‡g Kg mg‡q Ki‡Z cv‡ib|
kZ©g‡Z, 1g †ÿ‡Îi µqg~j¨ = 2q †ÿ‡Îi µqg~j¨ 61. If the cost price of 10 articles is equal to the selling
ev, x + 950 = 1060  1.2x price of 7 articles, then the gain or loss percent is (hw`
ev, x + 1.2x = 1060  950 10wU c‡Y¨i µqg~j¨ 7wU c‡Y¨i weµqg~‡j¨i mgvb nq, Zvn‡j
ev, 2.2x = 110 kZKiv Avq ev ÿwZ KZ?)
110 6
ev, x = 2.2 35% loss 42 % loss
7
 x = 50 6
µqg~j¨ = 950 + x = 950 + 50 = 1000
42 % gain
7
51% gain 
c

20% jv‡f µqg~j¨ 100 UvKv n‡j, weµqg~j¨ (100 + 20) UvKv ev, 120 UvKv  mgvavb: awi, cÖ‡Z¨K c‡Y¨i µqg~j¨ 1 UvKv
µqg~j¨ 100 UvKv n‡j, weµqg~j¨ 120 UvKv Zvn‡j, 7wU c‡Y¨i µqg~j¨ = 7 UvKv
120 7wU c‡Y¨i weµqg~j¨ = 10 UvKv
 ” 1 ” ” ” 100 ”
 kZKiv Avq =   100% = 42 %
3 6
120  1000 7  7
 ” 1000 ” ” ” 100
= 1200 UvKv  weKí mgvavb: MCQ Approach
 weKí mgvavb: awi, µqg~j¨ x UvKv 10 wU c‡Y¨i µqg~j¨ = 7 wU c‡Y¨i weµqg~j¨
cÖkœg‡Z, 1060 – x = (x– 950)  120%
(x – 950)  120 weµqg~j¨ = 10
 1060 – x = µqg~j¨ = 7
100
 106000 – 100x = 120x – 120  950 weµqg~j¨  µqg~j¨
 220x = 220000  x = 1000 kZKiv jvf =  100%
µqg~j¨
120  1000 10  7
20% jv‡f weµqg~j¨ = = 1200 UvKv =  100%
100 7
59. When an article is sold for 116 Tk., the profit percent is 3 6
thrice as much as when it is sold for 92 Tk. The cost =  100% = 42 %
7 7
price of the article is (92 UvKvq GKwU cY¨ weµq Ki‡j hZ 62. A wholeseller buys 20 pens at the marked price of 16
UvKv jvf nq, 116 UvKvq weµq Ki‡j Zvi 3 ¸Y UvKv jvf nq| pens to a retailer. The retailer in turn sells them at the
cY¨wUi µqg~j¨ KZ UvKv?) marked price. Determine the gain or loss percent to the
68 Tk. 72 Tk. retailer. (GKRb cvBKvix we‡µZv GKRb LyPiv we‡µZvi KvQ
78 Tk. 80 Tk. 
d †_‡K 16 wU Kj‡gi evRvi `‡i 20 wU Kjg wK‡bb| LyPiv we‡µZv
 mgvavb: awi, µqg~j¨ x UvKv †m¸‡jv evRvi `‡i wewµ K‡ib| Zvn‡j LyPiv we‡µZvi kZKiv jvf
cÖkœg‡Z, 116 – x = 3 (92 – x) ev ÿwZ KZ?)
 116 – x = 276 – 3x  2x = 160  x = 80 20% 23%
 µqg~j¨ 80 UvKv| 25% 30% 
c
PROFIT AND LOSS 13
 mgvavb: Main focus: LyPiv we‡µZv| (cvBKvix we‡µZv wK‡b 64. If by selling 110 mangoes, the C.P. of 120 mangoes of
Ges LyPiv we‡µZv wewµ K‡i) realised, the gain percent is (hw` 110wU Av‡gi weµqg~j¨,
awi, LyPiv we‡µZv 16wU Kjg weµq K‡i 1 UvKvq 120wU Av‡gi µqg~‡j¨i mgvb nq| Zvn‡j kZKiv jvf KZ?)
1 1 1
 1 UvKvq 9 %
11
9 %
9
16
1 1
evRvi g~j¨ Abyhvqx weµqg~j¨ = 16 UvKv 10 11 %
9 a
Avm‡j LyPiv we‡µZv cvBKvix we‡µZvi Kv‡Q weµq K‡i|  mgvavb: awi, cÖwZwU Av‡gi µqg~j¨ 1 UvKv
20wU Kjg weµq K‡i 1 UvKvq Zvn‡j, 110wU Av‡gi µqg~j¨ = 110 UvKv
1  110wU Av‡gi weµqg~j¨ = 120 UvKv
1 UvKvq jvf
20
 kZKiv jvf =  10  1
1 µqg~j¨  100% = 110  100% = 911%
Avmj weµqg~j¨ = 20 UvKv  weKí mgvavb: MCQ Approach
1 1
jÿ Kiæb: 20 > 16 wKš‘, 20 < 16 ; wb‡P ni hZ †ewk n‡e †mB 110 wU Av‡gi weµqg~j¨ = 120 wU Av‡gi µqg~j¨
msL¨v ZZ †QvU|
µqg~j¨ = 110
20 – 16
LyPiv we‡µZvi ÿwZ = 16 – 20 =
1 1 4 1
= = UvKv weµqg~j¨ = 120
16  20 16  20 80
ÿwZ weµqg~j¨  µqg~j¨
kZKiv jvf =  100%
kZKiv ÿwZ = Avmj weµqg~j¨  100% µqg~j¨
120  110 1
1 =  100% = 9 %
110 11
80 1
=  100% =  20  100% = 25% 65. The cost price of 20 articles is the same as the selling
1 80 price of x articles. If the profit is 25%, then the value of
20 x is (20wU c‡Y¨i µqg~j¨, xwU c‡Y¨i weµqg~‡j¨i mgvb| hw` jvf
63. A farmer bought 749 sheep. He sold 700 of them for the 25% nq Zvn‡j, x Gi gvb KZ?)
price paid for the 749 sheep. The remaining 49 sheep 15 16
were sold at the same price per head as the other 700.
Based of the cost, the percent gain of the entire
18 25 
b
transaction is (GKRb K…lK 749wU †fov µq Ki‡jb| †m  mgvavb: awi, cÖ
w ZwU c‡Y¨i µqg~ j¨ 1 UvKv
700wU †fov 749wU †fovi µqg~‡j¨ mgvb `v‡g weµq Ki‡jv| evKx xwU c‡Y¨i µqg~j¨ x UvKv
49wU †fov †m GKB `‡i weµq Ki‡jv| G‡Z kZKiv jvf KZ?)  20wU c‡Y¨i µqg~j¨ = 20 UvKv
6.5 6.75 †h‡nZz, 20wU c‡Y¨i µqg~j¨ xwU c‡Y¨i weµqg~‡j¨i mgvb|
Zvi gv‡b 20wU c‡Y¨i µqg~j¨ 20 UvKv n‡j, xwU c‡Y¨i weµqg~j¨
7.0 7.5 
c
20 UvKv n‡e|
 mgvavb: awi, 749wU †fovi µqg~j¨ 100 UvKv
AZGe, µqg~j¨ = x UvKv Ges weµqg~j¨ = 20 UvKv
100
 1wU UvKv jvf = (20 – x) UvKv
749
Avevi, 700wU †fovi weµqg~j¨ 100 UvKv jvf
kZKiv jvf = µqg~j¨  100%
100 1
 1wU = UvKv 20 – x 20 – x
700 7 GLb, x = 25%  x  100 = 25
100 1
AZGe, µqg~j¨ = 749 Ges weµqg~j¨ = 7  2000 – 100x = 25x  125x = 2000  x = 16
1 100 749 – 700 7 1 MCQ approach:
jvf = weµqg~j¨ – µqg~j¨ = 7 – 749 = = =
7  749 749 107 20 wU c‡Y¨i µqg~j¨ = x wU c‡Y¨i weµqg~j¨
jvf
kZKiv jvf = µqg~j¨  100% AZGe, µqg~j¨ = x Ges weµqg~j¨ = 20
20 – x
1  kZKiv jvf =  100%
x
107 1 749 Avevi, kZKiv jvf = 25%
=  100% =   100% = 7%
100 107 100 20 – x
749 kZ©g‡Z, x  100% = 25%
 weKí mgvavb: MCQ Approach 20 – x 1
 =  80 – 4x = x  5x = 80  x = 16
x 4
749 wU †fovi µqg~j¨ = 700 wU †fovi weµqg~j¨ Gfv‡eB GB Type Gi Math me‡P‡q Kg mg‡q Ki‡Z cvi‡eb|
µqg~j¨ = 700 66. On an order of 5 dozen boxes of a consumer product, a
retailer receives an extra dozen free. This is equivalent
weµqg~j¨ = 749 to alllowing him discount of (5 WRb †fvM¨cY¨ AW©vi Ki‡j,
weµqg~j¨  µqg~j¨ GKRb LyPiv we‡µZv AwZwi³ 1 WRb wd« cvq| GwU KZ kZvsk
kZKiv jvf =  100%
µqg~j¨ Qvo †`qvi mgZzj¨?)
749  700 1
=  100% 15% 16 %
700 6
49 7 2
=  100% =  100% = 7% 16 %
3
20% 
c
700 100
14 BANK MATH BIBLE
 mgvavb: (5 + 1) = 6 WR‡bi g‡a¨ wWmKvD›U cvq 1 WRb| 70. On selling 17 balls at 720 Tk., there is a loss equal to
1 the cost price of 5 balls. The cost price of a ball is (17wU
1 WR‡bi g‡a¨ wWmKvD›U cvq WRb ej 720 UvKvq wewµ Ki‡j 5wU e‡ji µqg~‡j¨i mgvb ÿwZ nq|
6
 1  2 GKwU e‡ji µqg~j¨ KZ?)
100 ” ” ” ”
6  100 WRb = 163% 45 Tk. 50 Tk.
67. A man sold 18 cots for 16800 Tk. gaining thereby the 55 Tk. 60 Tk. 
d
cost price of 3 cots. The cost price of a cost is (GKRb  mgvavb: awi, GKwU e‡ji µqg~j¨ x UvKv
e¨w³ 16,800 UvKvq 18wU LvU wewµ K‡i, G‡Z Zvi 3wU Lv‡Ui 17wU e‡ji µqg~j¨ = 17x UvKv
µqg~‡j¨i mgvb jvf nq| GKwU Lv‡Ui µqg~j¨ KZ?)  17wU e‡ji weµqg~j¨ = 720
650 Tk. 700 Tk. 17wU ej 720 UvKvq weµq Ki‡j ÿwZ nq 5x UvKv
750 Tk. 800 Tk. 
d AZGe, ÿwZ = µqg~j¨ – weµqg~j¨
 mgvavb: 18wU Lv‡Ui weµqg~j¨ = 16800 UvKv  5x = 17x – 720  17x = 720 + 5x
awi, 1wU Lv‡Ui µqg~j¨ = x UvKv 720
 12x =  x = 60
 18wU Lv‡Ui µqg~j¨ = 18x UvKv 12
16800 UvKvq 18wU LvU weµq Ki‡j jvf nq 3wU Lv‡Ui µqg~‡j¨i mgvb| GKwU e‡ji µqg~j¨ 60 UvKv
1wU Lv‡Ui µqg~j¨ = x UvKv 71. A vendor loses the selling price of 4 oranges on selling
36 oranges. His loss percent is (GKRb we‡µZv 36wU Kgjv
 3wU Lv‡Ui µqg~j¨ = 3x UvKv
weµq K‡i 4wU Kgjvi weµqg~‡j¨i mgvb cwigvY ÿwZi m¤§yLxb
Avgiv Rvwb, jvf = weµqg~j¨ – µqg~j¨ nq| kZKiv ÿwZ KZ?)
3wU Lv‡Ui µqg~j¨ = 18wU Lv‡Ui weµqg~j¨ – 18wU Lv‡Ui µqg~j¨ 10% 11%
 3x = 16800 – 18x  18x + 3x = 16800 1
 21x + 16800  x =
16800
= 800
12 %
2
None of these 
a
21  mgvavb: awi, 1wU Kgjvi µqg~j¨ = y UvKv
68. Mohan bought 20 dining tables for 12000 and sold  36wU Kgjvi µqg~j¨ = 36y UvKv
them at a profit equal to the selling price of 4 dining
Avevi, 1wU Kgjvi weµqg~j¨ = x UvKv
tables. The selling price of 1-dining table is (†gvnvb
 36wU Kgjvi weµqg~j¨ = 36x UvKv
12000 UvKvq 20wU WvBwbs †Uwej µq K‡i Ges †m¸‡jv wewµ K‡i
weµqg~j¨ 36x UvKvq wewµ Ki‡j ÿwZ nq 4wU Kgjvi weµqg~‡j¨i mgvb|
4wU WvBwbs †Uwe‡ji weµqg~‡j¨i mgvb jvf K‡i| GKwU WvBwbs
1wU Kgjvi weµqg~j¨ = x UvKv
†Uwe‡ji weµqg~j¨ KZ?)
 4wU Kgjvi weµqg~j¨ = 4x UvKv
700 Tk. 725 Tk.
AZGe, ÿwZ = µqg~j¨ – weµqg~j¨
750 Tk. 775 Tk. 
c
 4x = 36y – 36x  36x + 4x = 36y
 mgvavb: 20wU WvBwbs †Uwe‡ji µqg~j¨ = 12000 UvKv 40
awi, 1wU †Uwe‡ji weµqg~j¨ x UvKv  40x = 36y  y = x
36
 20wU †Uwe‡ji weµqg~j¨ 20x UvKv Avevi, ÿwZ = 4x UvKv
20wU WvBwbs †Uwej weµq Kivq jvf n‡e 4wU †Uwe‡ji weµqg~‡j¨i mgvb| ÿwZ
 kZKiv ÿwZ =
1wU †Uwe‡ji weµqg~j¨ x UvKv µqg~j¨  100%
 4wU †Uwe‡ji weµqg~j¨ 4x UvKv 4x 4x
Avgiv Rvwb, jvf = weµqg~j¨ – µqg~j¨ =  100% =  100%
36y 40
 4x = 20x – 12000  20x – 4x = 12000 36  x
36
12000 4x 1
 16x = 12000  x = = 750 =  100% =  100% = 10%
16 40x 10
69. By selling 100 pencils, a shopkeeper gains the selling weKí mgvavb:
price of 20 pencils. His gain percent is (100wU †cwÝj †m 40wU Kgjv †h `v‡g weµq K‡i, 36wU Kgjv †mB `v‡g µq K‡i|
weµq K‡i GKRb †`vKvb`vi 20wU †cw݇ji weµqg~‡j¨i mgvb 40wU Kgjvq 4wU Kgjvi weµqg~‡j¨i mgvb ÿwZ nq|
jvf K‡i| Zvi kZKviv jvf KZ?)
kZKiv ÿwZ = 40  100% = 10%
4
12 15
20 25 
d 72. A man buys 2 dozen bananas at 16 Tk. per dozen. After
 mgvavb: awi, 1wU †cw݇ji weµqg~j¨ 1 UvKv selling 18 bananas at the rate of 12 Tk. per dozen, the
100wU ” ” (100  1) = 100 UvKv shopkeeper reduced the rate to 4 Tk. per dozen. The
20wU †cw݇ji weµqg~‡j¨i mgvb jvf nq percent loss is (GKRb e¨w³ cÖwZ WRb 16 UvKv `‡i 2 WRb
hw` , 1wU †cw݇ji weµqg~j¨ 1 UvKv Kjv wKb‡jv| 18wU Kjv 12 UvKv WRb nv‡i wewµ Kivi c‡i, e¨w³wU
Kjvi `vg cÖwZ WRb 4 UvKvq bvwg‡q Avb‡jv| kZKiv ÿwZ KZ?)
20wU ” ” (20  1) = 20 UvKv 25.2% 32.4%
jvf = weµqg~j¨  µqg~j¨ 36.5% 37.5% d
ev, µqg~j¨ = weµqg~j¨  jvf  mgvavb: 1 WRb ev 12wU Kjvi µqg~j¨ = 16 UvKv
ev, µqg~j¨ = (100  20) UvKv = 80 UvKv  2 WRb ev 24wU Kjvi µqg~j¨ = (16  2) = 32 UvKv
jvf 1 WRb ev 12wU Kjvi weµqg~j¨ 12 UvKv
kZKiv jvf = µqg~j¨  100%
12
1 UvKv
20 12
=  100% 12  18
80
1  18 = 18 UvKv
12
=  100% = 25% Kjv evKx Av‡Q = (24 – 18) = 6wU
4
PROFIT AND LOSS 15
Avevi, 1 WRb ev 12wU Kjvi weµqg~j¨ 4 UvKv 75. Ram bought 1600 eggs at 3.75 Tk. a dozen. He sold 900
4 of them at 2 for 1 Tk. and the remaining at 5 for 2 Tk.
1 UvKv His percent gain or loss is (ivg GK WRb 3.75 UvKv wn‡m‡e
12
46 1600wU wWg µq K‡i| †m cÖwZ 2wU wWg 1 UvKv wn‡m‡e 900wU Ges
6 = 2 UvKv evwK¸‡jv cÖwZ 5wU 2 UvKv wn‡m‡e wewµ K‡i| Zvi kZKiv jvf ev
12
†gvU weµqg~j¨ = (18 + 2) = 20 UvKv ÿwZ KZ?)
µqg~j¨ – weµqg~j¨ 40% 42%
kZKiv ÿwZ =  100% 45% 46% 
d
µqg~j¨
32 – 20  mgvavb: 1 WRb ev 12wU wW‡gi µqg~j¨ 3.75 UvKv
=  100% 3.75
32 1 UvKv
12
=   100% = 37.5%
12
32  3.75  1600
 1600 = 500 UvKv
73. A man bought apples at the rate of 8 for 34 and sold 12
them at the rate of 12 for 57 Tk. How many apples GLb, 2wU wW‡gi µqg~j¨ 1 UvKv
should be sold to earn a net profit of 45 Tk.? (GKRb 1
1 UvKv
e¨w³ 34 UvKvq 8wU Av‡cj µq K‡i Ges 57 UvKvq 12wU Av‡cj 2
wn‡m‡e †m¸‡jv wewµ K‡i| 45 UvKv jvf Ki‡Z n‡j KZwU Av‡cj 900
 900 = 450 UvKv
weµq Ki‡Z n‡e?) 2
90 100 evKx wWg = (1600 – 900) = 700wU
135 150 
a Avevi, 5wU wW‡gi weµqg~j¨ 2 UvKv
 mgvavb: 8wU Av‡c‡ji µqg~j¨ = 34 UvKv 2
1 UvKv
5
 1wU Av‡c‡ji µqg~j¨ = 
34
 8  = 4.25 UvKv  700
2  700
= 280 UvKv
12wU Av‡c‡ji weµqg~j¨ = 57 UvKv 5
†gvU weµqg~j¨ = (450 + 280) = 730 UvKv
 1wU Av‡c‡ji weµqg~j¨ =   = 4.75 UvKv
57
12 jvf = weµqg~j¨ – µqg~j¨ = 730 – 500 = 230 UvKv
 kZKiv jvf =  
 cÖwZwU Av‡c‡j jvf = (4.75  4.25) = 0.50 UvKv 230
0.5 UvKv jvf nq 1wU Av‡c‡j 500  1600% = 46%
76. A shopkeeper purchases 11 knives in 10 Tk. and sells
1
1 wU Av‡c‡j them at the rate of 10 knives for 11 Tk. He earns a
0.5 profit (GKRb †`vKvb`vi 10 UvKv w`‡q 11wU Qzwi µq Kij Ges
45
 45 = 90wU Av‡c‡j 10wU Qzwi 11 UvKv nv‡i weµq Ki‡jv| kZKiv jvf KZ n‡jv?)
0.5
11% 15%
74. Vinod makes a profit of 110 Tk. if he sells a certain
number of pencils he has at the price of 2.50 Tk. per
20% 21% 
d
pencil and incurs a loss of 55 Tk. if he sells the same  mgvavb: 11wU Qzwii µqg~j¨ = 10 UvKv
number of pencils for 1.75 Tk. per pencil. How many 10
1wU Qzwii µqg~j¨ = UvKv
pencils does Vinod have? (we‡bv` 110 UvKv jvf K‡i hw` †m 11
Zvi Kv‡Q _vKv †cwÝj¸‡jv cÖwZwU 2.50 UvKv `‡i weµq K‡i| cÖwZwU 10wU Qzwii weµqg~j¨ = 11 UvKv
1.75 UvKv `‡i weµq Ki‡j 55 UvKv ÿwZ nq| we‡bv‡`i Kv‡Q KZwU 11
1wU Qzwii weµqg~j¨ = UvKv
†cwÝj Av‡Q?) 10
121  100 21
jvf = 10  11 = 110 = 110 UvKv
200 220 11 10
240 Cannot be determined

 
None of these b 21
kZKiv jvf = 10  100 % = 110  10  100% = 21%

110
 mgvavb: awi, †cwÝj Av‡Q xwU

21 11
xwU †cw݇ji µqg~j¨ y UvKv
†`Iqv Av‡Q, 1wU †cw݇ji weµqg~j¨ = 2.50 UvKv  11 
 xwU †cw݇ji weµqg~j¨ = 2.50x UvKv 77. Oranges are bought at 5 for 10 Tk. and sold at 6 for 15
Tk. The profit of loss as percentage is (10 UvKvq 5wU
cÖwZwU †cwÝj 2.50 UvKvq weµq Ki‡j 110 UvKv jvf nq|
jvf = weµqg~j¨ – µqg~j¨ [jvf = 110 UvKv] wn‡m‡e Kgjv wK‡b UvKvq 6wU wn‡m‡e weµq Kiv n‡jv| kZKiv
jvf ev ÿwZ KZ?)
 110 = 2.50x – y
25% 35%
 y = 2.50x – 110
Avevi, 1wU †cw݇ji weµqg~j¨ = 1.75 UvKv 40% 50% 
a
 xwU †cw݇ji weµqg~j¨ = 1.75x UvKv  mgvavb: 5wU Kgjvi µqg~j¨ = 10 UvKv
1wU Kgjvi µqg~j¨ =   = 2 UvKv
cÖwZwU †cwÝj 1.75 UvKvq weµq Ki‡j ÿwZ nq 55 UvKv| 10
ÿwZ = µqg~j¨ – weµqg~j¨ 5
6wU Kgjvi weµqg~j¨ = 15 UvKv
 55 = y – 1.75x
1wU Kgjvi weµqg~j¨ =   = 2.5 UvKv
15
 55 = (2.50x – 110) – 1.75x [y = 2.50x – 110]
 2.50x – 1.75x = 55 + 110 6
 0.75x = 165  jvf = (2.5  2) = 0.50 UvKv
165 jvf 0.50 
 kZKiv jvf =
x=
0.75
= 220, †cw݇ji msL¨v = 220wU µqg~j¨  100% =  2  100% = 25%
16 BANK MATH BIBLE
78. A fruit seller buys lemons at 2 for a taka and sells them awi, ev‡· †cwÝj Av‡Q xwU
at 5 for three taka. His profit percent is (GKRb dj 5
we‡µZv UvKvq 2wU K‡i †jey µq K‡i, 3 UvKvq 5wU K‡i †jey Kij, 1wU †cw݇j jvf nq UvKv
56
G‡Z we‡µZvi kZKiv jvf KZ nq?) 5x
x UvKv
10 15 56
20 25 
c 5x
cÖkœg‡Z, 56 = 10
 mgvavb: 2wU †jeyi µqg~j¨ = 1 UvKv
1  5x = 560  x = 112
1wU †jeyi µqg~j¨ = UvKv 81. A man bought a number of clips at 3 for a taka and an
2
5wU †jeyi weµqg~j¨ = 3 UvKv equal number at 2 for a taka. At what price per dozen
should he sell them to make a profit of 20%? (GKRb
3
1wU †jeyi weµqg~j¨ = UvKv e¨w³ UvKvq 3wU K‡i wKQz wK¬c wKb‡jv Ges UvKvq 2wU K‡i GKB
5
msL¨K wK¬c wKb‡jv| 20% jvf Ki‡Z n‡j cÖwZ WRb KZ UvKv
jvf = 5 – 2 = 10 UvKv
3 1 1
K‡i weµq Ki‡Z n‡e?)
4 Tk. 5 Tk.
 
1
jvf 6 Tk. 7 Tk. c
kZKiv jvf = 1  100 % kZKiv jvf = µqg~j¨  100%
10
   
 mgvavb: g‡b Kwi, †m 1 WRb K‡i †gvU 2 ai‡bi wK¬c wKb‡jv
 2   2 WR‡bi µqg~j¨ =   12 +  12 = 10 UvKv
1
3
1
2 
1 2
=   100 = 20%  120 
10 1 GLb, 20% jv‡f weµqg~j¨ = 100  10 UvKv
weKí mgvavb:
 cÖwZ WR‡bi `vg =   12 UvKv = 6 UvKv
1
UvKvq 2wU K‡i 3 UvKvq †jey cvIqv hvq 6wU
3 UvKvq †jey wewµ K‡i 5wU
2 
82. A man buys eggs at 2 for 1 Tk. and an equal number at 3
5wU †jey wewµ Ki‡j jvf nq 1wU for 2 Tk. and sells the whole at 5 for 3 Tk. His gain or loss
kZKiv jvf = 5  100% = 20%
1 percent is (GKRb e¨w³ wKQz wWg cÖwZ 2wU 1 UvKvq Ges Av‡iv
GKB cwigvY wWg cÖwZ 3wU 2 UvKv wn‡m‡e µq K‡i| me¸‡jv wWg
79. A man bought pencils at the rate of 6 for 4 Tk. and sold cÖwZ 5wU 3 UvKv wn‡m‡e wewµ K‡i| Zvi kZKiv jvf ev ÿwZ KZ?)
them at the rate of 4 for 6 Tk. His gain in the 2 6
transaction is (GKRb e¨w³ 4 UvKvq 6wU †cwÝj µq K‡i Ges 2 % loss 3 % gain
7 7
6 UvKvq 4wU wn‡m‡e wewµ K‡i| Zvi jv‡fi cwigvY KZ?) 2 6
75% 80% 3 % loss
7
2 % gain
7 d
100% 125% 
d  mgvavb: 2wU wW‡gi µqg~j¨ 1 UvKv
 mgvavb: 6wU †cw݇ji µqg~j¨ = 4 UvKv 1
 1wU wW‡gi µqg~j¨ UvKv
1wU †cw݇ji µqg~j¨ =   = UvKv
4 2 2
6 3 3wU wW‡gi µqg~j¨ 2 UvKv
4wU †cw݇ji weµqg~j¨ = 6 UvKv 2
 1wU wW‡gi µqg~j¨ UvKv
1wU †cw݇ji weµqg~j¨ =   = UvKv
6 3 3
4 2 1 + 2
 jvf =    = UvKv Mo µqg~j¨ =  2  = 12 UvKv
3 2 5 2 3 7
2 3 6
 
5 5wU wW‡gi weµqg~j¨ 3 UvKv


6
 kZKiv jvf =
2 
 100 % = 125% 1
3
UvKv
 
5
3 3
80. A man purchased a box full of pencils at the rate of 7 weµqg~j¨ = 5 UvKv
for 9 Tk. and sold all of them at the rate of 8 for 11 Tk.
 jvf =    =
3 7 1
In this transaction, he gained 10 Tk. How many pencils 5 12 60 UvKv
did the box contain? (9 UvKvq 7wU `‡i GKRb e¨w³ GK ev·
 
1
†cwÝj wKb‡jv Ges 11 UvKvq 8wU `‡i weµq Ki‡jv| GB †jb‡`‡b

60

6
†m 10 UvKv jvf Ki‡jv| ev‡· KZwU †cwÝj wQ‡jv?)  kZKiv jvf =  100 % = 2 %
7 7
100 112 12 
114 115 
b 83. A person buys certain number of marbles at 20 per
 mgvavb: 7wU †cw݇ji µqg~j¨ 9 UvKv taka and an equal number at 30 per taka. He mixes
9 them and sells them at 25 per taka. His gain or loss in
1wU †cw݇ji µqg~j¨ UvKv the transaction is (GKRb e¨w³ wbw`©ó msL¨K gv‡e©j cÖwZ 20wU
7
8wU †cw݇ji weµg~j¨ 11 UvKv 1 UvKv `‡i Ges Av‡iv H mgcwigvY gv‡e©j 30wU 1 UvKv `‡i µq
11 K‡i| gv‡e©j¸‡jv wgwkÖZ Kivi ci cÖwZ 25wU 1 UvKv `‡i wewµ
1wU †cw݇ji weµqg~j¨ UvKv K‡i| Zvi jvf ev ÿwZi cwigvY KZ?)
8
11 9 77  72 5 2% loss 2% gain
jvf = 8  7 = 56 = 56 UvKv 4% loss 4% gain 
c
PROFIT AND LOSS 17
 mgvavb: 20wU gv‡e©‡ji µqg~j¨ = 1 UvKv 86. A grocer purchases three qualities of lemons at
1 different rates. The first quality was purchased at 2 for
 1wU gv‡e©‡ji µqg~j¨ = UvKv 1 Tk. the second at 3 for 2 Tk. and the third at 4 for 3
20
Avevi, 30wU gv‡e©‡ji µqg~j¨ = 1 UvKv Tk. He sold all the lemons at 5 for 4 Tk. If the ratio of
1 the number of lemons of the three qualities is 1 : 2 : 3,
 1wU gv‡e©‡ji µqg~j¨ = UvKv then what is the approximate gain or loss percentage
30
incurred by the grocer? (GKRb †`vKvb`vi wfbœ wfbœ `v‡g wZb
1 + 1 ai‡bi †jey µq Ki‡jb| cÖ_g cÖKv‡ii †jey cÖwZ 2wU 1 UvKv `‡i,
M‡o cÖwZwU gv‡e©‡ji µqg~j¨ =  2  = 24 UvKv
20 30 1
wØZxq cÖKv‡ii cÖwZ 3wU 2 UvKv `‡i Ges Z…Zxq cÖKv‡iiwU cÖwZ 4wU
25wU gv‡e©‡ji weµqg~j¨ 1 UvKv 3 UvKv `‡i µq Ki‡jb| me¸‡jv †jey †m cÖwZ 5wU 4 UvKv `‡i
1 wewµ K‡i| hw` wZb ai‡bi †jeyi msL¨vi AbycvZ 1 : 2 : 3 nq Z‡e
 1wU gv‡e©‡ji weµqg~j¨ UvKv †`vKvb`v‡ii AvbygvwbK kZKiv jvf ev ÿwZ KZ?)
25
1 2.65% loss 17.56% loss
cÖwZwU gv‡e©‡ji weµqg~j¨ = 25 UvKv 17.56% gain 18.65% gain

 ÿwZ =    =
1 1 1
UvKv
None of these c
24 25 600  mgvavb: wZb cÖKv‡ii †jeyi AbycvZ = 1 : 2 : 3
  Zvn‡j, cÖ_g cÖKv‡ii †jey xwU, wØZxq cÖKv‡ii 2x Ges Z…Zxq
1


600
 kZKiv ÿwZ =
1 
 100 % = 4% cÖKv‡ii 3xwU| †gvU †jeyi msL¨v 6xwU|
 24  1g aib: 2wU †jeyi µqg~j¨ 1 UvKv
1
84. A man bought some oranges at 10 Tk. per dozen and 1 UvKv
2
bought the same number of oranges at 8 Tk. per dozen. x x
He sold these oranges at 11 Tk. per dozen and gained x = UvKv
2 2
120 Tk. The total number of oranges bought by him 2q aib: 3wU †jeyi µqg~j¨ 2 UvKv
was (GKRb e¨w³ cÖwZ WRb 10 UvKv `‡i wKQz Kgjv µq Kij 2
Ges cieZ©x‡Z Av‡iv H mgmsL¨K Kgjv cÖwZ WRb 8 UvKv `‡i µq 1 UvKv
3
Ki‡jv| †m Kgjv¸‡jv cÖwZ WRb 11 UvKv `‡i wewµ Ki‡jv Ges 2  2x 4x
120 UvKv jvf Kij| †m KZ¸‡jv Kgjv wK‡bwQj?)  2x = UvKv
3 3
30 dozens 40 dozens 3q aib: 4wU †jeyi µqg~j¨ 3 UvKv
50 dozens 60 dozens 
d
1
3
UvKv
 mgvavb: awi, 10 UvKv `‡i x WRb Kgjv µq K‡i| 4
1 WRb Kgjvi µqg~j¨ = 10 UvKv 3  3x 9x
 3x = UvKv
 x WRb Kgjvi µqg~j¨ = 10x UvKv 4 3
(x + 2x + 3x) ev 6xwU †jeyi µqg~j¨ =  +
Avevi, 8 UvKv `‡i x WRb Kgjv µq K‡i| x 4x 9x
1 WRb Kgjvi µqg~j¨ = 8 UvKv 2 3 + 4  UvKv
 x WRb Kgjvi µqg~j¨ = 8x UvKv x + 4x + 9x
(x + x) ev 2x WRb Kgjvi µqg~j¨ (8x + 10x) UvKv  1wU †jeyi µqg~j¨ =
2 3 4  = 49 UvKv
 6x  72
18x
 1 WRb Kgjvi µqg~j¨ = 9 UvKv 4
1wU †jeyi weµqg~j¨ = UvKv
2x 5
1 WRb Kgjvi weµqg~j¨ 11 UvKv
 jvf =   4 49 43
1 WRb Kgjvi jvf = (11 – 9) = 2 UvKv 5 72 = 360 UvKv
2 UvKv jvf nq 1 WRb Kgjvq
 
43
1 360
1
2
WRb Kgjvq  kZKiv jvf =  49 
 100 % = 17.56%

 120
120
= 60 WRb Kgjvq
 72 
2 87. A Vendor bought toffees at 6 for a taka. How many for
85. A person bought some articles at the rate of 5 per taka a taka must he sell to gain 20%? (GKRb mieivnKvix UvKvq
and the same number at the rate of 4 per taka. He 6wU K‡i Uwd µq Ki‡jv| 20% jvf Ki‡Z n‡j UvKvq KZwU weµq
mixed both the types and sold at the rate of 9 for 2 Ki‡Z n‡e?)
taka. In this business he suffered a loss of 3 Tk. The total 3 4
number of articles bought by him by was (GKRb e¨w³ 5 6 c
UvKvq 5wU K‡i wKQz cY¨ µq K‡i Ges UvKvq 8wU K‡i GKB msL¨K
 mgvavb: 6wU Uwdi µqg~j¨ 1 UvKv
cY¨ µq K‡i| †m `yÕai‡bi cY¨ µq K‡i 2 UvKvq 9wU K‡i wewµ 1
Ki‡jv| GB e¨emvq Zvi 3 UvKv ÿwZ nq| †m KZwU cY¨ µq Ki‡jv?) 1wU Uwdi µqg~j¨ UvKv
6
540 55
20% jv‡f weµqg~j¨ =  
1 120 1
1080 1090 
c 6 100 = 5 UvKv
 mgvavb: 84bs mgvav‡bi Abyiƒc|  UvKvq 5wU Uwd weµq Ki‡j 20% jvf n‡e|
18 BANK MATH BIBLE
88. Reynolds Superink pens are bought at the rate of 8 for 91. By selling 90 ball pens for 160 Tk. a person loses 20%.
100 Tk. To make a profit of 60 percent, these are must How many ball pens should be sold for 96 Tk. so as to
to be sold at (100 UvKvq 8wU †ibì mycvi Bb&K †cbm& Kjg µq have a profit of 20%? (160 UvKvq 90wU Kjg weµq Ki‡j
Kiv n‡jv| 60% jvf Ki‡Z n‡j G¸‡jv wewµ Ki‡Z n‡e?) GKRb e¨w³i 20% ÿwZ nq| 20% jvf Ki‡Z PvB‡j 96 UvKvq
5 for 100 Tk. 6 for 100 Tk. KZwU Kjg wewµ Ki‡Z n‡e?)
24 36
9 for 200 Tk. None of these 
a
 mgvavb: 8wU Kj‡gi µqg~j¨ = 100 UvKv
39 42 
b
8wU Kj‡gi weµqg~j¨ = 100 UvKvi 160% = 160 UvKv
 mgvavb: 90wU Kj‡gi weµqg~j¨ 160 UvKv
160 16
 160 UvKvq Kjg wewµ Ki‡Z n‡e = 8wU 1wU ” ”
90
” = UvKv
9
 100 UvKvq Kjg wewµ Ki‡Z n‡e =  
8 20% ÿwZ‡Z, µqg~j¨ 100 UvKv n‡j weµqg~j¨ (100  20) = 80 UvKv
160  100 = 5wU  weµqg~j¨ 80 UvKv n‡j µqg~j¨ 100 UvKv
89. By selling 12 toffees for a taka, a man loses 20%. How 100
many for a taka should to get a gain of 20%? (1 UvKvq  ” 1 ” ” ”
80
”
12wU Uwd wewµ Kivq GKRb e¨w³i 20% ÿwZ nq| 20% jvf 16 100  16 20
Ki‡Z n‡j Zv‡K 1 UvKvq KZwU Uwd wewµ Ki‡Z n‡e?)  ” ” ” ” = UvKv
9 80  9 9
5 8 20% jv‡f, µqg~j¨ 100 UvKv n‡j weµqg~j¨ (100 + 20) = 120 UvKv
10 15 
b µqgyj¨ 100 UvKv n‡j weµqg~j¨ 120 UvKv
 mgvavb: 12wU Uwdi weµqg~j¨ = 1 UvKv 120
1  ” 1 ” ” ” ”
 1wU Uwdi weµqg~j¨ = UvKv 100
12 20 120  20 8
20% ÿwZ‡Z, µqg~j¨ 100 UvKv n‡j weµqg~j¨ (100 – 20) = 80 UvKv  ” ” ” ” = UvKv
9 9  100 3
weµqg~j¨ 80 UvKv n‡j µqg~j¨ 100 UvKv 8
1 100 5 weµqg~j¨ 3 UvKvq cvIqv hvq 1wU Kjg
 = UvKv
12 80  12 48 1
20% jv‡f µqg~j¨ 100 UvKv n‡j weµqg~j¨ (100 + 20) = 120 UvKv  ” 1 ” ” ” ” ”
8
µqg~j¨ 100 UvKv n‡j weµqg~j¨ 120 UvKv 3
5 120  5 1 3  96
 = UvKv  ” 96 ” ” ” = 36wU Kjg
48 100  48 8 8
1 160 16
UvKvq cvIqv hvq 1wU  weKí mgvavb: 20% ÿwZ‡Z GKwU Kj‡gi µqg~j¨ = 90 = 9 UvKv
8
20% jv‡f weµqg~j¨ =  
81 16 120 8
1
1
= 8wU  9 80  = 3 UvKv
90. By selling 45 Lemons for 40 Tk. a man loses 20%. How 96 8
 96 UvKvq weµq Ki‡Z n‡e = = 96  = 36wU
many should he sell for 24 Tk. to gain 20% in the 8 3
transaction? (40 UvKvq 45wU †jey weµq Ki‡j GKRb †jv‡Ki 3
20% ÿwZ nq| 20% jvf Ki‡Z PvB‡j 24 UvKvq KZwU †jey wewµ Directions (Questions 92 to 96): Read the following information
carefully and answer the questions that follow: [wb‡`©kbv (cÖkœ
Ki‡Z n‡e?)
92 n‡Z 96): wb‡Pi Z_¨¸‡jv co Ges cÖkœ¸‡jvi DËi `vI :]
16 18 A train journey from P to D by an X-express has 4 classes of fares
20 22 
b (P n‡Z D ¯’v‡b †i‡j åg‡Yi †ÿ‡Î x-G·‡cÖ‡m 4 ai‡bi fvov Av‡Q)
 mgvavb: 45wU †jeyi weµqg~j¨ 40 UvKv 72 berths Train has
40 3 tier 300 Tk. per bogie 8 bogies
 1wU †jeyi weµqg~j¨ UvKv
45
3 Uvqvi 300 UvKv
cÖwZ ewM‡Z †Uª‡b ewM
20% ÿwZ‡Z µqg~j¨ 100 UvKv n‡j weµqg~j¨ (100 – 20) = 80 UvKv 72 ev_© msL¨v 8wU
weµqg~j¨ 80 UvKv n‡j µqg~j¨ 100 UvKv 64 berths Train has
AC-3 tier 898 Tk. per bogie 2 bogies
100
 1 UvKv
80 cÖwZ ewM‡Z †Uª‡b ewM
AC-3 Uvqvi 898 UvKv
40 100  40 10 64 ev_© msL¨v 2wU
 = UvKv
45 80  45 9 AC-2 tier 1388 Tk. 45 berths Train has
20% jv‡f µqg~j¨ 100 UvKv n‡j weµqg~j¨ (100 + 20) = 120 UvKv per bogie 2 bogies
µqg~j¨ 100 UvKv n‡j weµqg~j¨ 120 UvKv AC-2 Uvqvi 1388 UvKv
cÖwZ ewM‡Z †Uª‡b ewM
120 45 ev_© msL¨v 2wU
 1 UvKv 26 berths Train has
100 AC-first class 2691 Tk.
10 120  10 4 per bogie 1 bogies
 = UvKv cÖwZ ewM‡Z †Uª‡b ewM
9 100  9 3 AC-dv÷ K¬vm 2691 UvKv
4 26 ev_© msL¨v 1wU
3
UvKvq †jey cvIqv hvq 1wU The distance between P and D is 1100 km. Assume that
the train does not stop at any station unless otherwise
1 indicated. (P n‡Z D ¯’v‡bi `~iZ¡ 1100 km| a‡i bvI †UªbwU
1 wU
4 †Kv‡bv †÷k‡b _v‡g bv|)
3 The running cost per kilometre: (cÖwZ wK‡jvwgUv‡i †Uª‡bi LiP:)
24  3 AC-bogie-25 Tk., non-AC-bogie-10 Tk.
 24 = 18wU
4 (AC-ewM-25 UvKv, non-AC-ewM-10 UvKv)
PROFIT AND LOSS
92. What is the approximate profit for the railway if the x-
expressway runs at full occupancy on a particular day?
(hw` †Kv‡bv wbw`©ó w`‡b x-G·‡cÖmI‡q hvÎx fwZ© K‡i iIbv nq,
†ijI‡qi AvbygvwbK jvf KZ n‡e?)
2,50,000 2,75,000
3,00,000 Cannot be determined
 mgvavb: bb-Gwm ewMi msL¨v = 8wU
cÖwZ wK.wg. G bb-Gwm ewM‡Z LiP = 10 UvKv
 1100 wK.wg. G 8wU bb-Gwm ewM‡Z LiP = 10  8  1100 UvKv
= 88000 UvKv
Gwm-3 Uvqvi, Gwm-2 Uvqvi I Gwm-dv÷ K¬v‡m †gvU ewMi msL¨v
= (2 + 2 + 1) = 5wU
Gwm‡Z cÖwZ ewM‡Z 1 wK.wg. G LiP = 25 UvKv
 Gwm‡Z 5wU ewM‡Z 1100 wK.wg. G LiP = 25  5  1100 UvKv
= 137500 UvKv
 †gvU LiP = (88000 + 137500) = 225500 UvKv
3 Uvqv‡i msM„wnZ †gvU fvov = 8  72  300 = 172800 UvKv
Gwm-3 Uvqv‡i msM„wnZ †gvU fvov = 2  64  878 = 114944 UvKv
Gwm-2 Uvqv‡i msM„wnZ †gvU fvov = 2  45  1388 = 124920 UvKv
Gwm-dv÷ K¬v‡m msM„wnZ †gvU fvov = 1  26  2691 = 69966 UvKv
†gvU msM„wnZ fvov = (172800 + 114944 + 124920 = 69966) UvKv
= 482630 UvKv
 jvf = (482630  225500) = 257130  250000 UvKv
93. Assuming full occupancy, a bogie of which class
exhibits the highest profit margin? (†UªbwU hvÎx fwZ© a‡i
wb‡j †Kvb ewMwU †_‡K m‡e©v”P cwigvY jvf Avm‡e?)
3 tier AC-3 tier
AC-2 tier AC-first class
 mgvavb: jvf = †gvU msM„nxZ fvov – LiP
3 Uvqv‡ii †ÿ‡Î jvf = (8  72  300) – (8  10  1100)
= 84800 UvKv
AC-3 Uvqv‡ii †ÿ‡Î jvf = (2  64  898) – (2  25  1100)
= 59944 UvKv
AC-2 Uvqv‡ii †ÿ‡Î jvf = (2  45  1388)  (2  25  1100
= 69920 UvKv
AC-dv÷ K¬v‡mi †ÿ‡Î jvf = (1  26  2691)  (1  25  1100)
= 42466 UvKv
 3 Uvqv‡ii †ÿ‡Î me©vwaK jvf n‡e|
94. The highest revenue for a journey from P to D will
always be generated by (P †_‡K D †Z hvIqvi mgq †Kvb
†ÿ‡Î memgq †ewk jvf Drcbœ n‡e?)
AC-2 tier 3 tier
AC-3 tier Cannot be determined 
b
 mgvavb: 3 Uvqvi n‡Z jvf = (8  72  300) = 172800 UvKv
AC-3 Uvqvi n‡Z jvf = (2  64  898) = 114944 UvKv
AC-2 Uvqvi n‡Z jvf = (2  45  1388) = 124920 UvKv
AC-dv÷ K¬vm n‡Z jvf = (1  26  2691) = 69966 UvKv
 3 Uvqvi n‡Z me‡P‡q †ewk jvf Avm‡e|
95. Assuming full occupancy in all the classes, for a
journey between P and D, the profit margin (as s
percentage of running costs) of the class showing the
lowest profit is approximately (P n‡Z D †Z åg‡Yi †ÿ‡Î
cÖ‡Z¨K †ÿ‡Î hvÎx c~Y© a‡i cÖvšÍxq jvf me©wb¤œ jv‡fi KZ kZvsk?)
109% 116%
127% None of these
 mgvavb: AC-dv÷ K¬vm n‡Z msM„nxZ cÖvwšÍK jvf me©wb¤œ|
 wb‡Y©q kZKiv nvi =  % = 154.4%
42466
69966  42466
19
96. For Q. 92, the percentage of the total profit that comes
out of AC bogie is approximately (92bs cÖ‡kœi †ÿ‡Î AC
ewMmg~n †_‡K †gvU jv‡fi cwigvY KZ?)
50% 60%
70% 80% c

a  mgvavb: 92 bs cÖ‡kœ wb‡Y©q †gvU jvf = 257130
AC ewMmg~n n‡Z jvf = (114944 + 124920 + 69966)  137500
= 172330 UvKv
 wb‡Y©q kZKiv nvi =  
172330
257130  100% = 67%  70%
97. A shopkeeper bought three varieties A, B and C of rice
in different amounts at the rates of 34.50 Tk., 28.60 Tk.
and 32.40 Tk. per kg respectively. In which of the
following transactions will he gain maximum? (GKRb
†`vKvb`vi A, B I C wZb cÖKv‡ii Pvj wewfbœ cwigv‡Y h_vµ‡g
34.50, 28.60 I 32.40 UvKv cÖwZ †KwR `‡i µq K‡i| wb‡Pi †Kvb
†ÿ‡Î jv‡fi cwigvY m‡e©v”P?)
He bought 25 kg of rice of variety C and sold at 42 Tk.
per kg and he bought 30 kg of variety A and sold at 38
Tk. per kg. (†m cÖKiY C I cÖKiY A Gi h_vµ‡g 25 †KwR
I 30 †KwR Pvj µq K‡i Ges †KwR‡Z h_vµ‡g 42 UvKv I 38
UvKv `‡i weµq K‡i|)
He bought 40 kg of rice of variety B and sold at 37 Tk.
per kg and he bought 20 kg of variety A and sold at 40
kg per kg. (†m cÖKiY B I A Gi h_vµ‡g 40 †KwR I 20
†KwR µq K‡i Ges cÖwZ †KwR h_vµ‡g 37 UvKv I 40 UvKv
`‡i weµq K‡i|)
He bought 20 kg of rice of varieties A and C each and
sold at 38 Tk. and 36 Tk. per kg respectively. ( †m A I

a C Dfq cÖKi‡Yi Pvj 20 †KwR K‡i µq K‡i Ges cÖwZ †KwR
h_vµ‡g 38 UvKv I 36 UvKv `‡i weµq K‡i|)
He bought 30 kg of rice of variety A and sold at 37 Tk.
per kg and he bought 20 kg of variety B and sold at 33
Tk. per kg. (†m cÖKiY A I B h_vµ‡g 30 †KwR I 20 †KwR
µq K‡i Ges cÖwZ †KwR h_vµ‡g 37 UvKv I 33 UvKv `‡i
weµq K‡i|)
He bought 20 kg of rice of variety B and sold at 40 Tk.
per kg and he bought 40 kg of variety C and sold at 38
Tk. per kg. (†m cÖKiY B I C Gi h_vµ‡g 20 †KwR I 40
†KwR µq K‡i Ges cÖwZ †KwR h_vµ‡g 40 UvKv I 36 UvKv
`‡i weµq K‡i|) 
e
 mgvavb: jvf = weµqg~j¨  µqg~j¨
(a) jvf = (42  32.40)  25 + (38  34.50)  30 = 345 UvKv
(b) jvf = (37  28.60)  40 + (40  34.50)  20 = 446 UvKv
(c) jvf = (38  34.50)  20 + (36  32.40)  20 = 142 UvKv
(d) jvf = (37  34.50)  30 + (33  28.60)  20 = 163 UvKv
(e) jvf = (40  28.60)  20 + (38  32.40)  40 = 452 UvKv
98. Nikita bought 30 kg of wheat at the rate of 9.50 Tk. per
kg and 40 kg of wheat at the rate of 8.50 Tk. per kg and
mixed them. She sold the mixture at the rate of 8.90
Tk. per kg. Her total profit or loss in the transaction
was (wbwKZv cÖwZ †KwR 9.50 UvKv `‡i 30 †KwR Mg Ges 8.50
UvKv `‡i 40 †KwR Mg wKb‡jv Ges wgwkÖZ Ki‡jv| †m wgkÖYwU
8.90 UvKv †KwR `‡i wewµ Ki‡jv| G‡Z Zvi kZKiv jvf ev ÿwZ
KZ UvKv?)
2 Tk. loss 2 Tk. profit
7 Tk. loss 7 Tk. profit 
a

d  mgvavb: (30 + 40) †KwR M‡gi µqg~j¨ = (30  9.5 + 40  8.5)
= 625 UvKv
70 †KwR M‡gi weµqg~j¨ = (70  8.90) = 623 UvKv
 ÿwZ = (625  623) = 2 UvKv
20 BANK MATH BIBLE
99. Manish purchased 25 kg of rice @ 32 Tk. per kg and 15  mgvavb: awi, wØZxq 30 †KwR Pv‡ji `vg = x UvKv
kg of rice @ 36 Tk. per. He mixed the two varieties of (30 + 30) = 60 †KwR Pv‡ji µqg~j¨ = (30  17.50 + 30x)
rice and sold it @ 40.20 Tk. per kg. What is the percent = (525 + 30x)
profit earned? (gwbl 32 UvKv `‡i 25 †KwR Ges 36 UvKv `‡i 60 †KwR Pv‡ji weµqg~j¨ = (60  18.60) = 1116 UvKv
15 †KwR Pvj wKb‡jv| †m `yÕai‡bi Pvj wgwkÖZ Ki‡jv Ges 40.20 1116 – (525 + 30x)
UvKv `‡i wewµ Ki‡jv| G‡Z kZKiv KZ UvKv jvf n‡jv?) GLb,  100 = 20
525 + 30x
20 25
591 – 30x 1
30 40  =  2955 – 150x = 525 + 30x
525 + 30x 5
None of these 
a
 180x = 2403  x = 13.50
 mgvavb: (25 + 15) ev, 40 †KwR Pv‡ji µqg~j¨ = (25  32 + 15  36)  wØZxq 30 †KwR Pv‡ji `i x = 13.50 UvKv
= 1340 UvKv 103. A person blends two varieties of tea-one costing 160 Tk.
40 †KwR Pv‡ji weµqg~j¨ = (40  40.20) = 1608 UvKv per kg and the other costing 200 Tk. per kg in the ratio
jvf = (1608  1340) = 268 UvKv 5 : 4. He sells the blended variety at 192 Tk. per kg. His
 kZKiv jvf  
268 profit percent is (GKRb e¨w³ cÖwZ †KwR 160 UvKv `‡i Ges
1340  100% = 20% cÖwZ †KwR 200 UvKv `‡i 2 ai‡bi Pv 5 : 4 Abycv‡Z wgkv‡jv| †m wgwkÖZ
100. One variety of sugar is sold for 3.20 Tk. per kg at a loss Pv cÖwZ †KwR 192 UvKv `‡i wewµ Ki‡jv| Zvi kZKiv jvf K‡Zv?)
of 20% and another variety is sold for 6 Tk. per kg at a 8 9
gain of 20%. If equal quantities of the two are mixed
together and the mixture is sold at 5.40 Tk. per kg,
10 12 a
what is the loss or gain percentage? (20% ÿwZ‡Z GK  mgvavb: g‡bKwi, †m 160 UvKv `‡i 5 †KwR Ges 200 UvKv `‡i 4
cÖKv‡ii wPwb 3.20 UvKv †KwR Ges 20% jv‡f Av‡iK cÖKv‡ii wPwb 6 †KwR Pv µq Ki‡jv|
UvKv †KwR `‡i wewµ Kiv n‡jv| hw` `yÕcÖKv‡ii wPwb wgwkÖZ K‡i cÖwZ †gvU µqg~j¨ = (160  5 + 200  4) = 1600 UvKv
†KwR 5.40 UvKv `‡i wewµ Kiv nq, kZKiv KZ jvf ev ÿwZ n‡e?) weµqg~j¨ = (9  192) = 1728 UvKv
Gain 20% Loss 20% jvf = (1728 – 1600) = 128 UvKv
No profit, no loss None of these 
a
kZKiv jvf = 1600  100% = 8%
128
 mgvavb: awi, cÖ‡Z¨K cÖKvi wPwb †m 1 †KwR K‡i µq-weµq K‡i|
3.20  100 + 6  100 104. A trader mixes three varieties of groundnuts costing 50 Tk.,
 80 120  20 Tk. and 30 Tk. per kg in the ratio 2 : 4 : 3 in terms
2 ai‡bi wPwbi µqg~j¨ = UvKv of weight, and sells the mixture at 33 Tk. per kg. What
2
percentage of profit does he make? (GKRb e¨emvqx 2 : 4 : 3
4+5 9
=
2
= = 4.5 UvKv
2
fi Abycv‡Z cÖwZ †KwR 50, 20 I 30 UvKv `‡i wZb cÖKv‡ii wPbvev`vg
5.40 UvKvq wewµ Ki‡j cÖwZ †KwR‡Z jvf = (5.40  4.50) = 0.9 UvKv µq K‡i wgwkÖZ K‡i Ges cÖwZ †KwR 33 UvKv `‡i wewµ K‡i| Zvi
kZKiv jvf KZ n‡e?)
 kZKiv jvf =   100% = 20%
0.9
4.5  8% 9%
101. Arun purchased 30 kg of wheat at the rate of 11.50 Tk. 10% None of these 
c
per kg and 20 kg of wheat at the rate of 14.25 Tk. per kg. †gvU µqg~j¨
He mixed the two and sold the mixture. Approximately  mgvavb: cÖwZ‡KwRi Mo µqg~j¨ = †gvU IRb
what price per kg should he sell the mixture to make 50  2 + 20  4 + 30  3
30% profit? (AiæY cÖwZ †KwR 11.50 UvKv `‡i 30 †KwR I cÖwZ‡KwRi Mo µqg~j¨ = = 30 UvKv
2+4+3
14.25 UvKv `‡i 20 †KwR Mg µq Kij| `yB cÖKv‡ii Mg wgwkÖZ
weµqg~j¨ = 33 UvKv
K‡i cÖwZ †KwR KZ UvKvq wewµ Ki‡j 30% jvf n‡e?)
14.80 Tk. 15.40 Tk.  jvf = (33 – 30) = 3 UvKv
 kZKiv jvf =   100% = 10%
15.60 Tk. 16.30 Tk. 3
18.20 Tk.  105. A shopkeeper bought 30 kg of wheat at the rate of 45
d  30
 mgvavb: AiæY (30 + 20) = 50 †KwR Mg µq K‡i
Tk. per kg. He sold forty percent of the total quantity
= (30  11.5 + 20  14.25) = 630 UvKv Li‡P at the rate of 50 Tk. per kg. Approximately at what
30% jv‡f weµqg~j¨ = 630 +  630 = 819 UvKv
30 price per kg should he sell the remaining quantity to
 100  make 25 percent overall profit? (GKRb †`vKvb`vi cÖwZ
 50 †KwR Pv‡ji weµqg~j¨ 819 UvKv †KwR 45 UvKv `‡i 30 †KwR Mg wKb‡jv| †m 40% Mg 50 UvKv
819 †KwR `‡i wewµ Ki‡jv| 25% jvf Ki‡Z n‡j evwK Mg KZ UvKv
 1 †KwR Pv‡ji weµqg~j¨ = 16.33  16.3 UvKv
50 †KwR `‡i wewµ Ki‡Z n‡e?)
102. Padma purchased 30 kg of rice at the rate of 17.50 Tk. 50 Tk. 52 Tk.
per kg and another 30 kg rice at a certain rate. He
mixed the two and sold the entire quantity at the rate 54 Tk. 56 Tk.
of 18.60 Tk. per kg and made 20% overall profit. At 60 Tk. 
e
what price per kg did he purchase the lot of another 30  mgvavb: 30 †KwR M‡gi µqg~j¨ = (30  45) = 1350 UvKv
kg rice? (cÙv 17.50 UvKv †KwR `‡i 30 †KwR Pvj Ges GKwU 40
wbw`©ó `‡i Av‡iv 30 †KwR Pvj wKb‡jv| †m `yai‡bi Pvj GK‡Î 30 Gi 40% ev  30 = 12 †KwR M‡gi weµqg~j¨ = (12  50) = 600 UvKv
100
†gkv‡jv Ges 18.60 UvKv †KwR `‡i weµq K‡i 20% jvf Ki‡jv|
25% jv‡f weµqg~j¨ =  
125
†m KZ UvKv †KwR `‡i Av‡iv 30 †KwR Pvj wKb‡jv?) 100  1350 = 1687.5 UvKv
12.50 Tk. 13.50 Tk. (30 – 12) ev 18 †KwR M‡gi weµqg~j¨ n‡e = (1687.5 – 600) = 1087.5 UvKv
14.50 Tk. 15.50 Tk. 1087.5
None of these 
b cÖwZ †KwR M‡gi weµqg~j¨ = 18 = 60.41 UvKv = 60 UvKv (cÖvq)
PROFIT AND LOSS 21
106. A dealer buys dry fruit at the rate of 100 Tk., 80 Tk. and 108. Five liters of water is added to certain quantity of pure
60 Tk. per kg. He bought them in the ratio 12 : 15 : 20 milk costing 3 Tk. per litre. If by selling the mixture at
by weight. He in total gets 20% profit by selling the the same price as before, a profit of 20% is made, then
first two and at last he finds be has no gain no loss in what is the amount of pure milk in the mixture? (cÖwZ
selling the whole quantity which he had. What was the wjUvi 3 UvKv g~‡j¨i wKQz LuvwU `y‡ai g‡a¨ 5 wjUvi cvwb †gkv‡bv
percentage loss he suffered for the third quantity? n‡jv| hw` GKB g~‡j¨i wgkÖYwU wewµ Kiv nq 20% jvf nq|
(GKRb wWjvi cÖwZ †KwR 100, 80, 60 UvKv `‡i kyKbv dj wgkÖ‡Y LuvwU `y‡ai cwigvY KZ?)
wKb‡jv| IR‡bi mv‡c‡ÿ †m dj¸‡jv 12:15:20 Abycv‡Z µq 20 litres 25 litres
Ki‡jv| †m †gvU 20% jvf Ki‡jv cÖ_g `ywU cY¨ weµq K‡i Ges
30 litres 35 litres b
 mgvavb: cÖwZ wjUvi `y‡ai µqg~j¨ 120  3 = 2 UvKv
100 5
†k‡l †`L‡jv †m me cY¨ weµq K‡i Zvi jvf ev ÿwZ wKQzB n‡jv
bv| 3q cY¨ wewµ K‡i †m kZKiv KZ ÿwZi m¤§yLxb n‡jv|) cÖwZ wjUvi `y‡ai weµqg~j¨ = 3 UvKv
20% 30% jvf = (3 – 2.5) = 0.5 UvKv (myZivs 0.5 UvKvi mgcwigvY `ya
40% 50% 
c wgkÖ‡Y cvwb wn‡m‡e Av‡Q)
 mgvavb: awi, †m 100 UvKv †KwR `‡i 12 †KwR 5
 cvwb : `ya = 0.5 : =1:5
80 UvKv †KwR `‡i 15 †KwR 2
60 UvKv †KwR `‡i 20 †KwR dj wKb‡jv  LuvwU `y‡ai cwigvY = (5  5) = 25 wjUvi
cÖ_g 2wU c‡Y¨i µqg~j¨ = (100  12 + 80  15) = 2400 UvKv 109. By mixing two brands of tea and selling the mixture at
the rate of 177 Tk. per kg, a shopkeeper makes a profit
2400  120
20% jv‡f weµqg~j¨ =  of 18%. If to every 2 kg of one brand costing 200 Tk.
 100  = 2880 UvKv per kg, 3kg of the other brand is added, then how
3q cY¨wUi µqg~j¨ = (60  20) = 1200 UvKv much per kg does the, other brand cost? (`yBwU eªv‡Ûi Pv
†h‡nZz †Kv‡bv jvf ev ÿwZ nqwb, wgwkÖZ K‡i Ges †m¸‡jv cÖwZ †KwR 177 UvKvq wewµ K‡i GKRb
†gvU weµqg~j¨ = 2400 +1200 = 3600 UvKv †`Kvb`vi 18% jvf K‡i| hw` cÖwZw`b GKwU eªv‡Ûi cÖwZ †KwR
3q c‡Y¨i weµqg~j¨ = (3600 – 2880) = 720 UvKv 200 UvKv 2 kg Ges Ab¨ eªv‡ÛiwU 3 kg Pv †hvM Kiv nq Z‡e Ab¨
3q cY¨‡Z ÿwZ = 1200 – 720 = 480 UvKv eªv‡ÛiwUi cÖwZ †KwRi g~j¨ KZ?)
110 Tk. 120 Tk.
kZKiv ÿwZ = 1200  100% = 40%
480 140 Tk. None of these d
 mgvavb: awi, Ab¨ eªvÛwUi cÖwZ †KwRi g~j¨ = x UvKv
107. A dairyman pays 6.40 Tk. per litre of milk. He adds
 5 kg Pv‡qi µqg~j¨ = (2  200 + 3  x) = (400 + 3x) UvKv
water and sells the mixture at 8 Tk. per litre, thereby
5 kg Pv‡qi weµqg~j¨ = (5  177) = 885 UvKv
making 37.5% profit. The proportion of water to milk
received by the customers is (GKRb †Mvqvjvi cÖwZ †KwR `ya 885 – (400 + 3x)
  100 = 18
400 + 3x
ˆZwi‡Z 6.40 UvKv e¨q nq| †m wKQz cvwb wgwkÖZ K‡i Ges wgkÖYwU
485  3x 9
8 UvKv cÖwZ wjUvi `‡i wewµ K‡i| G‡Z Zvi 37.5% jvf nq|  =  24250 – 150x = 3600 + 27x
400 + 3x 50
†µZvi wbKU †h wgkÖYwU †cuŠ‡Q Zv‡Z cvwb I `y‡ai AbycvZ KZ?)
 177x = 20650  x = 
350 2
1 : 10 1 : 12  3  = 1163
1 : 15 1 : 20 
a  Ab¨ eªvÛwUi cÖwZ †KwRi g~j¨ 116.66 UvKv
 mgvavb: Mo µqg~j¨ = 137.5  8 = 11 UvKv
100 64 110. The manufacturer of a certain item can sell all he can
produce at the selling price of 60 Tk. It cost him 40 Tk.
wewgkÖ cÖwµqvi wbqg Abymv‡i : in materials and labour to produce each item and he
1 wjUvi cvwbi µqg~j¨ 1 wjUvi `y‡ai µqg~j¨ has overhead expenses of 3000 Tk. per week in order to
order the plant. The number of units he should
0 6.40 produce and sell in order to make a profit of at least
1000 Tk. per week, is (GKRb Drcv`bKvix Zvi Drcv`bK…Z
me wRwbm cÖwZwU 60 UvKv `‡i wewµ K‡i| cÖwZwU wRwb‡m KuvPvgvj
64 I kÖwgK eve` Zvi LiP 40 UvKv Ges GK mßvn e¨emv cwiPvjbvq
11 Zvi LiP 3000 UvKv| cÖwZ mßv‡n Kgc‡ÿ 1000 UvKv jvf Ki‡Z
n‡j Zv‡K KZwU wRwbm Drcv`b I wewµ Ki‡Z n‡e?)
200 250
64 64 300 400 
a
110 11  mgvavb: awi, 1000 UvKv jvf Ki‡Z n‡j,
64 64 Zv‡K x wU wRwbm Drcv`b Ki‡Z n‡e|
 wb‡Y©q AbycvZ = : = 1 : 10 1 wRwb‡mi KvPvgvj I kÖwgK eve` LiP 40 UvKv
110 11
x ” ” ” ” ” ” 40x ” = 40x UvKv
weKí mgvavb: cÖwZ wjUvi `y‡ai µqg~j¨ = 137.5  8 = 11 UvKv
100 64
Avevi, Zvi mvßvwnK LiP 3000 UvKv
wKš‘ cÖwZ wjUvi `y‡ai Drcv`b LiP = 6.40 UvKv  †gvU Drcv`b LiP ev µqg~j¨ = (40x + 3000) UvKv
64 1wU wRwb‡mi weµqg~j¨ 60 UvKv
 6.40 UvKv g~‡j¨i `y‡ai wgkÖ‡Y `ya i‡q‡Q UvKvi
11 x ” ” ” 60x ” = 60x UvKv
†gvU weµqg~j¨ = 60x
 cvwb i‡q‡Q 6.40 –
64 32
 =
11 55
UvKv g~‡j¨i `y‡ai mgcwigvY
weµqg~j¨  µqg~j¨ = jvf
 cvwb : `ya =
32 64
: = 1 : 10  60x – (40x + 3000) = 1000
55 11  20x = 4000  x = 200
22 BANK MATH BIBLE
111. A milkman cheats his customer in two ways. He mixes  mgvavb: Avgiv Rvwb, 1 †KwR = 1000 MÖvg
10% water in pure milk and increases the price of milk Zvn‡j e¨emvqx cÖwZ †KwR‡Z Kg †`q = (1000 – 950) = 50 MÖvg
 kZKiv jvf =  
by 10%. He purchases 20 kg pure milk at a rate of 15 50 5
Tk. per kg. His total profit by selling it is (GKRb `ya we‡µZv 950  100% = 519%
Zvi †µZv‡`i mv‡_ `yBfv‡e cÖZviYv K‡i| †m LuvwU `y‡a 10% cvwb  weKí mgvavb: MCQ Approach
wgwkÖZ K‡i Ges `y‡ai g~j¨ 10% evwo‡q †`q| †m cÖwZ †KwR 15
UvKv `‡i 20 kg `ya wK‡b weµq Ki‡j Zvi †gvU jvf KZ n‡e?) 1000 MÖvg `ª‡e¨i µqg~j¨ = 950 MÖvg `ª‡e¨i weµqg~j¨
40 Tk. 63 Tk.
µqg~j¨ = 950
80 Tk. 100 Tk. b
weµqg~j¨ = 1000
 mgvavb: 1 †KwR `y‡ai µqg~j¨ 15 UvKv
weµqg~j¨  µqg~j¨
20 ” ” ” (15  20) UvKv = 300 UvKv kZKiv jvf =  100%
`y‡ai we‡µZv 10% cvwb wgwkÖZ Ki‡j, µqg~j¨
1000  950 50 5
100 kg `y‡a cvwb wgwkÖZ K‡i 10 kg =  100% =  100% = 5 %
950 950 19
10
1 kg ” ” ” ” 100 ” 114. A fruit seller professes to sell his fruits at cost price,
but still gains 25% on his outlay. What weight does he
10  20 substitute for a kilogram? (GKRb dj we‡µZv Zvi
20 kg ” ” ” ” 100 = 2 kg
µqg~‡j¨i mgvb `v‡g dj wewµ K‡i| wKš‘ ZeyI µqg~‡j¨i 25%
 †gvU `y‡ai wgkÖ‡Yi cwigvY = (20 + 2) kg = 22 kg jvf K‡i| Zv‡K GK wK‡jvMÖv‡gi cwie‡Z© KZ IRb w`‡Z n‡e?)
`y‡ai g~j¨ 10% e„w× cvIqvq, µqg~j¨ (100 + 10) UvKv n‡j 800 gm 850 gm
weµqg~j¨ (100 + 10) UvKv ev, 110 UvKv 890 gm 900 gm a
µqg~j¨ 100 UvKv n‡j weµqg~j¨ 110 UvKv  mgvavb: awi, †m 1kg = 1000gm Gi `v‡g x MÖvg weµq K‡i|
110 awi, 1000gm Gi µqg~j¨ 1 Tk.
 ” 1 ” ” ” 100 ”  †m x gm wewµ K‡i 1 UvKvq
110  15 1
 ” 15 ” ” ” = 16.50 UvKv Ó 1 Ó Ó x
Ó
100
1 †KwR `y‡ai wgkÖ‡Yi weµq g~j¨ 16.5 UvKv 1000
 Ó 1000gm Ó Ó
 22 ” ” ” ” ” (22  16.5) = 363 UvKv x
kZKiv jvf =  x  1×100%= 25%
1000
jvf = weµqg~j¨  µqg~j¨ = (363  300) UvKv = 63 UvKv
 weKí mgvavb: 20 kg `y‡ai µqg~j¨ = (20  15) = 300 UvKv 1000x
†hvMK…Z cvwbi cwigvY = 20 kg Gi 10% = 2 kg  ×100%= 25%
x
10% jv‡f 1kg wgkÖ‡Yi weµqg~j¨ = 15 UvKvi 110%=16.50 UvKv 1000x 1
 22 kg wgkÖ‡Yi weµqg~j¨ = (22  16.50) = 363 UvKv  =  40004x= x
x 4
 jvf = (363  300) = 63 UvKv  5x = 4000  x = 800gm
112. A dishonest dealer uses a scale of 90 cm instead of a 115. A dishonest dealer professes to sell his goods at cost price.
metre scale and claims to sell at cost price. His profit is 18
(GKRb Amr e¨emvqx 1 wgUvi gv‡ci cwie‡Z© 90 †mw›UwgUvi gvc But he uses a false weight and thus gains 6 % For a kg,
47
e¨envi K‡i Ges µqg~‡j¨i mgvb `v‡g weµq K‡i| Zvi jvf KZ?) he uses a weight of (GKRb Amvay e¨emvqx gy‡L e‡j †h, µqg~‡j¨B
9% 10% †m Zvi `ªe¨mvgMÖx weµq K‡i| wKš‘ †m Avm‡j IR‡b Kg †`q, d‡j
12% None of these d 18
6 % jvf K‡i| GK †KwR‡Z †m Avm‡j KZ IRb e¨envi K‡i?)
 mgvavb: awi, cÖwZ wgUv‡ii µqg~j¨ = x UvKv 47
940 gms 947 gms
 100cm Gi µqg~j¨ = x UvKv|
 †jvKwU 90cm weµq K‡i x UvKvq
953 gms 960 gms 
a
 mgvavb: 114 bs mgvav‡bi Abyiƒc|
x
Ó 1 Ó Ó
90
Ó 116. A shopkeeper cheats to the extent of 10% while buying
as well as selling, by using false weights. His total gain
100 10x is (GKRb †`vKvb`vi cY¨ µq I weµ‡qi mgq Dfq‡ÿ‡ÎB 10%
 Ó 100cmÓ Ó 90 x Ó = 9 UvKvq
cÖZviYv K‡i| Zvi †gvU jvf KZ?)
10 10% 11%
xx
9 20% 21%
 cÖwZ wgUv‡i kZKiv jvf = x
 100% 2
1 1
22 %
9 
d
= ×100% = 11 %  mgvavb: awi, †m 100gm cY¨ µq Ki‡Z hvq|
9 9
113. A dealer professes to sell his goods at cost price but he 10% cÖZviYv Kivq †m 100gm Gi g~‡j¨ µq K‡i 110gm
uses a false weight of 950 grams for a kilogram. The  †Kbvi mgq †m 10gm Gi mgcwigvY jvf K‡i|
gain percent of the dealer is (GKRb Amvay e¨emvqx gy‡L e‡j wewµi mgq †m H 110gm c‡Y¨i `v‡g wewµ K‡i-
†h µqg~‡j¨B †m `ªe¨mvgMÖx wewµ K‡i, wKš‘ †m Avm‡j 1 †KwRi 100-10
¯’‡j 950 MÖvg †`q| Zvi kZKiv jvf KZ?) 110× gm= 99gm
100
5  weµ‡qi mgq †m (110-99)= 11gm Gi mgcwigvY jvf K‡i|
4 % 5% cÖwZMÖvg c‡Y¨i `vg 1 UvKv n‡j,
19
5 1 100gm c‡Y¨i A_v©r 100UvKvi Dc‡i †m 10+11=21 UvKv jvf K‡i|
5 %
19
19 %
5 c
 wb‡Y©q kZKiv jvf 21%.
PROFIT AND LOSS 23
 y–x
kU©KvU: jvf/ÿwZ = 100 – y  100%
117. Left pan of a faulty balance weighs 100 grams more 
that its right pan. A Shopkeeper keeps the weight  
measure in the left pan while buying goods but keeps it  15 – 20  
=  100%
100 – 15
in the right pan while selling his goods. He uses only 
1kg weight measure. If he sells his goods at the listed –5 –100
=  15
85 % = 17 % = – 517%
cost price, what is his gain? (GKwU †`vKv‡b wbw³i evg c¨vbwU
Wvb c¨v‡bi †P‡q 100 MÖvg †ewk IRb †`q| GKRb †`vKvb`vi cY¨ 120. A merchant professes to lose 4% on a certain tea but
µ‡qi mgq evg c¨v‡b fi wnmve K‡i Ges cY¨ weµ‡qi mgq Wvb he uses a weight equal to 840g instead of 1 kg. Find his
c¨v‡b fi †i‡L wnmve IRb K‡i| †m ïaygvÎ 1 kg IRb cwigvc real loss or gain percent. (GKRb e¨emvqx gy‡L e‡j †h †m
K‡i| hw` wbw`©ó `v‡g †m Zvi cY¨ wewµ K‡i Z‡e jvf KZ?) 4% ÿwZ‡Z Pv weµq K‡i, wKš‘ †m wewµi mgq 1 †KwRi RvqMvq
100 200 840 MÖvg †`q| Zvi kZKiv jvf ev ÿwZ KZ?)
% %
11 11 2 2
100 200 14 % loss 14 % gain
7 7
9
%
9
% 
d
2 2
 mgvavb: awi, 1 kg c‡Y¨i µqg~j¨ 1 UvKv 16 % loss
7
16 % gain
7 
b
Zvn‡j †m 1100 g cY¨ 1 UvKvq µq K‡i Ges 900 MÖvg cY¨ 1  mgvavb: awi, Pv Gi cwigvb 1 †KwR= 1000 MÖvg
UvKvq wewµ K‡i Pv Gi `vg = 100 UvKv
 1100 g c‡Y¨i µqg~j¨ = 1 UvKv 4% ÿwZ‡Z weµqg~j¨ 96 UvKv
 900 g  1  9
840 MÖvg Pv Gi µqg~j¨ 
840 
Ó Ó =
1100  900 = 11 UvKv 1000  100 = 84 UvKv
900 g c‡Y¨i weµqg~j¨ = 1 UvKv jvf = (96 – 84) = 12 UvKv
 jvf = 1 –
9 2
kZKiv jvf = 84  100% = 7 % = 14 7%
= UvKv 12 100 2
 11 11
 kZKiv jvf =   
2 11 200 121. A shopkeeper advertises for selling cloth at 4% loss.
11 9  100% = 9 % However, by using a false metre scale he actually gains
118. A grocer sells rice at a profit of 10% and uses weights 20%. What is the actual length of the scale? (GKRb
which are 20% less than the market weight. The total †`vKvb`vi 4% ÿwZ‡Z Kvco wewµi weÁvcb †`q| wKš‘ fzj wgUvi
gain earned by him will be (GKRb gyw` †`vKvb`vi Pv‡j †¯‹j e¨envi K‡i †m Avm‡j 20% jvf K‡i| †¯‹‡ji cÖK…Z ˆ`N©¨ KZ?)
10% jvf K‡i Ges cÖPwjZ f‡ii †P‡q 20% Kg fi e¨envi K‡i| 70 cm 75 cm
Zvi †gvU jvf KZ?) 80 cm 90 cm 
c
30% 35%  mgvavb: †`vKvb`vi 4% ÿwZ Kvco weµq Kivq weµqg~j¨= (100-4) UvKv
37.5% None of these 
c = 96 UvKv
 mgvavb: awi, 1 c¨v‡KU Pvj 1 kg gvK© Kiv awi, 1 wgUvi Kvc‡oi g~j¨ 100 UvKv
Gi cÖK…Z fi = 1000 MÖvg Gi 80% = 800 MÖvg  x Ó Ó Ó 100x Ó
awi, cÖwZ MÖv‡gi µqg~j¨ 1 UvKv jvf = 100x Gi 20%= (100x × 0.2)=20x
 1wU c¨v‡K‡Ui µqg~j¨ = 800 UvKv µqg~j¨ + jvf = weµqg~j¨
c¨v‡KUwUi weµqg~j¨ = 1 kg µqg~‡j¨i 110% 100x + 20x = 96
= 
110 96
100  1000 = 1100 UvKv  120x = 96  x =
120
 x = 0.8m

 kZKiv jvf =  
300 122. Instead of a metre scale, a cloth merchant uses a 120
800  100% = 37.5% cm scale while buying but uses an 80 cm scale while
weKí mgvavb : m~Î e¨envi K‡i Avgiv cvB, selling the same cloth. If he offers a discount of 20% on
cash payment what is his overall profit percentage?
kZKiv jvf = 100 – y  100% = 100 – 20  100% = 37.5%
 x+y   10 + 20 
   
(GKRb Kvco e¨emvqx Kvco µ‡qi mgq 1 wgUvi †¯‹‡ji cwie‡Z©
119. A dishonest dealer sells the goods at 20% loss on cost 120 †mw›UwgUvi †¯‹j Ges wewµi mgq 80 †mw›UwgUvi Gi †¯‹j
price but uses 15% less weight. What is his percentage e¨envi K‡i| hw` †m bM` cwi‡kv‡ai Ici 20% wWmKvD›U †`q,
profit or loss? (GKRb Amvay e¨emvqx Zvi cY¨ µqg~‡j¨i Ici Zvi kZKiv jvf KZ?)
20% ÿwZ‡Z weµq Ki‡jI IR‡b 15% Kg †`q| Zvi kZKiv 15% 20%
jvf ev ÿwZ KZ?) 25% 40% 
b
11 15  mgvavb: awi, 1 wgUvi Kvc‡oi Avmj µqg~j¨ = 1 UvKv
5 % loss 5 % loss e¨emvqx 1 UvKvq µq K‡i 120 †mw›UwgUvi Kvco
17 17
15 11 Ges weµq K‡i 80 †mw›UwgUvi Kvco|
5 % gain
17
5 % gain
17 
b
Zvn‡j, 120 †mw›UwgUvi Kvc‡oi `vg 1 UvKv
 mgvavb: awi, c‡Y¨i cwigvb 100 †KwR
80 †mw›UwgUvi Kvc‡oi µqg~j¨ =   2
1
c‡Y¨i `vg = 100 UvKv| 120  = 3 UvKv
100  80
20% ÿwZ‡Z weµqg~j¨ =
80 4
80 †mw›UwgUvi Kvc‡oi weµqg~j¨ = 1 Gi 80% = 1 
 100  = 80 UvKv
=
100 5
100  15
IR‡b Kg †`q =  100  †KwR = 15 †KwR| jvf = 5 – 3 = 15 UvKv
4 2 2

 
GLb, 85 †KwR Pvj wewµ Ki‡j ÿwZ nq (85 – 80) †KwR 2
ev 5 †KwR Pv‡ji weµqg~j¨
kZKiv jvf = 2  100 % = 15  2  100% = 20%

15

2 3
kZKiv ÿwZ = 85  100% = 517%
5 15
 3 
24 BANK MATH BIBLE
123. A trader professes to sell his goods at a nominal gain  mgvavb: (a) G‡ÿ‡Î jvf = 10%
1
percentage but actually earns 37 % profit by using awi, 1 †KwR ev 1000 MÖvg wPwbi g~j¨ 100 UvKv|
2 †m gv‡c Kg w`‡q,
false weight. If for a kg he uses a weight of 800 gm, 900 MÖvg wPwb wewµ K‡i 100 UvKv
what is the nominal gain percentage at which he claims
100
to be selling his goods? (GKRb e¨emvqx bvggvÎ jv‡f Zvi 1 Ó Ó Ó Ó 900 Ó
cY¨ wewµ K‡i e‡j `vwe K‡i| wKš‘ IR‡b Kg w`‡q †m Avm‡j
100×1000 1
1
37 % jvf K‡i, hw` †m 1 †KwRi RvqMvq 800 MÖv‡gi evULviv  1000 MÖvg Ó Ó Ó Ó 900
Ó= 1119
2
 jvf = 111 % = 11 %
e¨envi K‡i, Zvn‡j Zvi bvggvÎ jv‡fi nvi KZ?) 1 1
8% 10%    9
15% 20% 
b G‡ÿ‡Î, awi cÖwZ †KwR wPwbi µqg~j¨ 1 UvKv
 mgvavb: awi, 1 †KwR ev 1000 MÖvg c‡Y¨i `vg 100 UvKv Zvn‡j †m cÖwZ †KwR‡Z 100 MÖvg †fRvj †gkvq
100  800 Ges cÖwZ †KwR wPwbi weµqg~j¨ = 1.1 UvKv
800 MÖvg `ª‡e¨i `vg = = 80 UvKv
 jvf =  
1000 0.1
 1  100% = 10%
37 % jv‡f weµqg~j¨=
1 80
=110 UvKv G‡ÿ‡Î awi, cÖwZ †KwR wPwbi µqg~j¨ 1 UvKv
2   
(110 – 100) †h‡nZz †m 1 †KwRi ¯’‡j 950 MÖvg †`q
 jv‡fi nvi =  100 = 10% Zvi cÖK…Z µqg~j¨ = 0.95 UvKv
100
124. A dry fruit merchant professes to sell 2 kg almond  weµqg~j¨ = 1 UvKvi 105% = 1.05 UvKv
packs at a loss of 20%. However, he uses two false
 jvf =  
.10 10
weights each of which is marked 1 kg and thus gains .95  100% = 10 19%
2
6 % on selling every 2kg of almonds. If it is given that  1 †KwRi ¯’‡j 900 MÖvg e¨envi Ki‡j jvf m‡e©v”P n‡e|
3
126. A fair price shopkeeper takes 10% profit on his goods.
one of the weights weighs only 850gm, then how much
does the other weight weigh? (GKRb ïK‡bv dj we‡µZv 2 He lost 20% goods during theft. His loss percent is
†KwR ev`vg 20% ÿwZ‡Z wewµ K‡i e‡j `vwe K‡i| wKš‘ †m cÖwZ (GKRb †`vKvb`vi Zvi c‡Y¨i Ici 10% jvf K‡i| hw` Zvi
†KwR ev`v‡g IRb Kg †`q Ges Gfv‡e cÖwZ 2 †KwR ev`v‡gi Dci 20% cY¨ Pzwi n‡q hvq Zvi kZKiv ÿwZ KZ?)
2 8 10
†m 63% jvf K‡i| GKwU IRb 850 g n‡j, Ab¨ IRbwU KZ?) 11 12 
d
650gm 700gm  mgvavb: awi, †`vKvb`v‡ii 100wU cY¨ Av‡Q
725gm 750gm 
a Ges cÖwZwU c‡Y¨i µqg~j¨ 1 UvKv
 mgvavb: awi, 1 †KwR ev`v‡gi µqg~j¨ 100 UvKv| †gvU µqg~j¨ = 100 UvKv
2 †KwR ev`v‡gi µqg~j¨ 200 UvKv| cÖwZwU c‡Y¨i weµqg~j¨ = 1.10 UvKv
20% ÿwZ‡Z, 100 UvKvi wRwb‡mi weµqg~j¨ = (100-20) Pzwii ci c‡Y¨i msL¨v = 80wU
= 80 UvKv|  †gvU weµq = (1.10  80) = 88 UvKv
 200  80
 kZKiv ÿwZ =  
12
200 UvKvi wRwb‡mi weµqg~j¨ =
 100  = 160 UvKv| 100  100% = 12%
2
IR‡b Kg †`qvq 160 UvKv wewµi c‡iI 63% jvf nq  weKí mgvavb: awi, cY¨wUi µqg~j¨ = x
20% Pzwi nIqvq †gvU cY¨ Av‡Q = (100  20)% = 80%
160  100
Zvn‡j †m cÖK…Z A‡_© ev`vg µq K‡i =  UvKv 10% jv‡f cY¨ weµq Kivq weµqg~j¨ = 110%
 106 2  cY¨wUi weµqg~j¨ = x Gi 80% Gi 110%
 3  x  80  110
160  100  3 =
110  100
=
320
UvKvi
= 0.88x
= 150 UvKvi
ÿwZ = µqg~j¨  weµqg~j¨ = x  0.88x = 0.12x
100 UvKvq cvIqv hvq 1 †KwR ev 1000 MÖvg
ÿwZ
1000
GK UvKvq cvIqv hvq = 100 MÖvg kZKiv ÿwZ = µqg~j¨  100%
1000  150 =
0.12x
 100%
150 UvKvq cvIqv hvq = = 1500 MÖvg x
100
 †m Ab¨ GK †KwR‡Z †`q = (1500 – 850) MÖvg = 650 MÖvg = 12%
125. A stockist wants to make some profit by selling sugar. 127. Prateek sold a music system to Kartik at 20% gain and
He contemplates about various methods. Which of the Kartik sold it to Swastik at 40% gain. If Swastik paid
following would maximize his profit? (GKRb wPwbi 10500 Tk. for the music system, what amount did
gRy``vi wPwb wewµ K‡i wKQz jvf Ki‡Z Pvb| †m wewfbœfv‡e prateek pay for the same? (cÖZxK 20% jv‡f KvwZ©‡Ki Kv‡Q
†m¸‡jv wewµ Kivi wPšÍv-fvebv Kij| wb‡Pi †Kvb †ÿ‡Î Zvi GKwU wgDwRK wm‡÷g weµq K‡i Ges KvwZ©K Zv mw¯Í‡Ki Kv‡Q
m‡e©v”P jvf n‡e?) 40% jv‡f wewµ K‡i| hw` mw¯ÍK wgDwRK wm‡÷‡gi Rb¨ 10500
Sell sugar at 10% profit UvKv cÖ`vb K‡i Z‡e cÖwZK GwUi Rb¨ KZ UvKv cÖ`vb K‡i?)
Use 900 g of weight instead of 1 kg 6250 7500
Mix 10% impurities in sugar and sell sugar at cost price 8240 Cannot be determined
Increase the price by 5% and reduce the weight by 5%  b None of these 
a
PROFIT AND LOSS 25
 mgvavb: KvwZ©K mw¯Í‡Ki Kv‡Q 40% jv‡f wewµ K‡i| 129. A bought a radio set and spent 110 Tk. on its repairs.
He then sold it to B at 20% profit, B sold it to C at a
 mw¯Í‡Ki µqg~j¨ 140 UvKv n‡j KvwZ©‡Ki µqg~j¨ 100 UvKv loss of 10% and C sold it for 1188 Tk. at a profit of
100
 Ó Ó 1 Ó Ó Ó Ó Ó 10%. What is the amount for which A bought the radio
140 set? (A GKwU †iwWI †mU µq Ki‡jv Ges †givg‡Zi Rb¨ 110
100×10500 UvKv e¨q Ki‡jv| Zvici †m GwU 20% jv‡f B Gi Kv‡Q wewµ
 Ó Ó 10500 Ó Ó Ó Ó 140
Ó Ki‡jv, B 10% ÿwZ‡Z C Gi Kv‡Q wewµ Ki‡jv Ges C GwU 10%
= 7500 UvKv jv‡f 1188 UvKvq wewµ Ki‡jv| A Gi µqg~j¨ KZ wQ‡jv?)
Avevi, cÖZxK KvwZ©‡Ki Kv‡Q 20% jv‡f wewµ K‡i| 850 Tk. 890 Tk.
 KvwZ©‡Ki µqg~j¨ 120 UvKv n‡j KvwZ©‡Ki µqg~j¨ 100 UvKv
930 Tk. 950 Tk. 
b
 mgvavb: C 10% jv‡f wewµ K‡i|
100
 Ó Ó 1 Ó Ó Ó Ó 120
Ó  110 UvKv C Gi weµqg~j¨ n‡j µqg~j¨ 100 UvKv
100
 Ó Ó 7500 Ó Ó Ó Ó
100×7500
Ó 1 Ó C Ó Ó Ó Ó 110 Ó
120
100×1188
= 6250 UvKv  1188 Ó C Ó Ó Ó Ó 110
= 1080 UvKv
weKí mgvavb: awi, cÖZx‡Ki cÖ`vbK…Z `vg = x UvKv B 10% ÿwZ‡Z C Gi Kv‡Q wewµ K‡i|
 x Gi 120% Gi 140% = 10500  90 UvKv B Gi weµqg~j¨ n‡j µqg~j¨ 100 UvKv
120 140 100
x  = 10500 1 Ó B Ó Ó Ó Ó Ó
100 100 90
 x = 10500   = 6250 UvKv
25 100×1080
 1080Ó B Ó Ó Ó Ó = 1200 UvKv
 42 90
128. A manufacturer sells an article to a wholesale dealer at Avevi, A 20% jv‡f B Gi Kv‡Q wewµ K‡i|
a profit of 20% and the wholesale dealer sells it to a  120 UvKv A Gi weµqg~j¨ n‡j LiPg~j¨ 100 UvKv
retail merchant at a loss of 5%. Find the resultant loss 100
or profit. (GKwU cY¨ cÖ¯‘ZKvix 20% jv‡f cvBKvix we‡µZvi wbKU 1 Ó A Ó Ó Ó Ó 120 Ó
cY¨ weµq K‡i Ges cvBKvix we‡µZv Zv 5% ÿwZ‡Z LyPiv we‡µZvi 100×1200
 1200Ó A Ó Ó Ó Ó 120
= 1000 UvKv
wbKU wewµ K‡i| †gv‡Ui Ici jvf ev ÿwZi cwigvY KZ?)
12% loss 12% gain  A Gi †givgZ LiP + µqg~j¨ = 1000 UvKv
 µqg~j¨ = 1000 – 110 = 890 UvKv|
14% loss 14% gain 
d
weKí mgvavb: awi, A Gi µqg~j¨ †givgZ mn x UvKv
 mgvavb: awi, cY¨wUi µqg~j¨ = x UvKv
x  120
Zvn‡j, B Gi µqg~j¨ =  100  = 5 UvKv
6x
cÖ¯‘ZKvix cvBKvix we‡µZvi Kv‡Q 20% jv‡f weµq K‡i, µqg~j¨
 
100 UvKv n‡j weµqg~j¨ (100 + 20) UvKv ev, 120 UvKv 6x
µqg~j¨ 100 UvKv n‡j weµqg~j¨ 120 UvKv 5 6  18x 54x 27x
120 C Gi µqg~j¨ =  90 = = = UvKv
100 100 50 25
 ” 1 ” ” ” 100 ” 27x
120  x 6x 25 27x  110 1
 ” x ” ” ” C Gi weµqg~j¨ =  110 =  100
100 = 5 UvKv 100 25
6x cÖkœg‡Z, C Gi weµqg~j¨ = 1188 UvKv
GLb, cvBKvix we‡µZvi µqg~j¨ = 5 UvKv 5% ÿwZ‡Z cvBKvix 27x  110 1
25
 100 = 1188
we‡µZv LyPiv we‡µZvi wbKU weµq K‡i| 5% ÿwZ‡Z, µqg~j¨
27x  11
100 UvKv n‡j weµqg~j¨ (100  5) UvKv = 95 UvKv  = 1188  27x  11 = 297,000
250
µqg~j¨ 100 UvKv n‡j weµqg~j¨ 95 UvKv  297x = 297,000
95  x = 1000
 ” 1 ” ” ” 100 ”  A †iwWIwU µq Ki‡jv = (1000 – 110) = 890 UvKv
6x 95  6x 130. A car worth 1,50,000 Tk. was sold by X to Y at 5%
 ” 5 ” ” ” 5  100 = 1.14x UvKv profit. Y sold the car back to X at 2% loss. In the entire
transaction (X 5% jv‡f 150000 UvKvi GKwU Mvwo Y Gi
1.14x  x Kv‡Q wewµ Kij| Y cybivq MvwowU 2% ÿwZ‡Z X Gi Kv‡Q wewµ
kZKiv jvf =  100%
x Kij| Zvn‡j †gv‡Ui DciÑ)
0.14x X gained 4350 Tk. X lost 4350 Tk.
=  100% = 14%
x X gained 3150 Tk. X lost 3150 Tk. 
c
 weKí mgvavb: awi, GKwU c‡Y¨i µqg~j¨ x UvKv  mgvavb: X, Y Gi Kv‡Q 5% jv‡f weµq Mvwo weµq K‡i,
Zvn‡j, LyPiv we‡µZvi µqg~j¨ = x Gi 120% Gi 95% 5% jv‡f µqg~j¨ 100 UvKv n‡j weµqg~j¨ (100 + 5) = 105 UvKv
Mvwoi µqg~j¨ 100 UvKv n‡j weµqg~j¨ 105 UvKv
= x 
120 95 
 120  100 105
” ” 1 ” ” ” 100 ”
=
114 
100 x 105  150000
= x Gi 114%  ” ” 150000 ” ” ” 100 UvKv
 jvf = 14% = 157500 UvKv
26 BANK MATH BIBLE
GLb, Y MvwowU X Gi Kv‡Q 2% ÿwZ‡Z weµq K‡i| 25% jv‡f 25% jv‡f
 mgvavb: cÖ_g Rb  wØZxq Rb 
2% ÿwZ‡Z µqg~j¨ 100 UvKv n‡j weµqg~j¨ (100  2) UvKv 25% jv‡f
= 98 UvKv Z…Zxq Rb  †µZv
Mvwoi µqg~j¨ 100 UvKv n‡j weµqg~j¨ 98 UvKv (250 UvKv)
98
3q R‡bi †ÿ‡Î, 25% jv‡f, µqg~j¨ 100 UvKv n‡j weµqg~j¨
 ” ” 1 ” ” ”
100 ”
(100 + 25) UvKv = 125 UvKv
weµqg~j¨ 125 UvKv n‡j µqg~j¨ 100 UvKv
98  157500
Mvwoi µqg~j¨ 157500 UvKv n‡j, weµqg~j¨ UvKv 100
100  ” 1 ” ” ” 125 ”
X Avevi, MvwowU µq K‡i = 154350 UvKvq
100  250
X Gi †ÿ‡Î,  ” 250 ” ” ” 125
= 200 UvKv
jvf = weµqg~j¨  µqg~j¨ = 157500  154350 = 3150 UvKv 2q R‡bi †ÿ‡Î, 25% jv‡f µqg~j¨ 100 UvKv n‡j weµqg~j¨
jÿ Kiæb: Ackb¸‡jv‡Z X Gi K_v ejv n‡q‡Q ZvB, GB g¨v‡_ (100 + 25) = 125 UvKv
Avgv‡`i Prime Concern n‡jv X| weµqg~j¨ 125 UvKv n‡j µqg~j¨ 100 UvKv
131. A manufacturer sold a machine to a wholesale dealer 100
 ” 1 ” ” ” 125 ”
at a profit of 10%. The wholesale dealer sold it to a
retailer at a profit of 20%. While transporting some 100  200
defect occurred in the machine and hence the retailer  ” 200 ” ” ” 125
= 160 UvKv
sold it at a loss of 5%. The customer paid 627 Tk. Find 1g R‡bi †ÿ‡Î, 25% jv‡f µqg~j¨ 100 UvKv n‡j weµqg~j¨
the cost of the machine for the manufacturer. (GKRb (100 + 25) = 125 UvKv
Drcv`bKvix GKwU †gwkb 10% jv‡f GKRb cvBKvwi we‡µZvi weµqg~j¨ 125 UvKv n‡j µqg~j¨ 100 UvKv
Kv‡Q wewµ Ki‡jv| cvBKvwi we‡µZv GwU 20% jv‡f LyPiv 100
 ” 1 ” ” ” 125 ”
we‡µZvi Kv‡Q wewµ Ki‡jv| hvZvqv‡Zi mgq †gwk‡bi wKQz ÎæwU
nIqvq LyPiv we‡µZv †gwkbwU 5% ÿwZ‡Z wewµ Ki‡jv| hw` 100  160
 ” 160 ” ” ” 125
= 128 UvKv
Kv÷gv‡ii LiP nq 627 UvKv, Drcv`bKixi Drcv`b e¨q KZ?)
500 Tk. 534 Tk.  weKí mgvavb: awi, cÖ_g we‡µZvi µqg~j¨ x UvKv|
600 Tk. 672 Tk. 
a cÖkœg‡Z, †kl we‡µZvi weµqg~j¨= 250 UvKv|
X Gi 125% Gi 125% Gi 125% = 250
 mgvavb: awi, Drcv`b e¨q = x UvKv
125 125 125
x  110 x×  
Zvn‡j, cvBKvwi we‡µZvi µqg~j¨ =  100  = 10 UvKv
11x = 250
100 100 100
64
11x x=  250  x = 128
A_©vr, cvBKvwi we‡µZv 10 UvKvi Dci 20% jvf †hvM K‡i 125
cÖ_g we‡µZvi µqg~j¨ x = 128 UvKv|
weµq Ki‡e hv n‡e LyPiv we‡µZvi µqg~j¨| 133. An article passing through two hands is sold at a profit
11x  of 38% at the original cost price. If the first dealer
LyPiv we‡µZvi µqg~j¨ = 100  120 UvKv = 100 = 25 UvKv
10 12  11x 33x makes a profit of 20%, then the profit percent made by
the second is (GKwU cY¨ `yBR‡bi nvZ w`‡q wewµ nIqvi †ÿ‡Î
33x µqg~‡j¨i 38% jv‡f weµq nq| hw` cÖ_g Rb 20% jv‡f weµq
LyPiv we‡µZv 25 UvKvi Dci 5% ÿwZ‡Z weµq Ki‡e| A_©vr GB K‡i, Zvn‡j wØZxq R‡bi kZKiv jvf KZ?)
`v‡gi 95% `v‡g LyPiv we‡µZv Kv÷gv‡ii Kv‡Q weµq Ki‡e hv 5 10
Kv÷gv‡ii µqg~j¨| 12 15 
d
 mgvavb:
33x  awi, Avmj µqg~j¨ 100 UvKv
Kv÷gv‡ii µqg~j¨ = 100  95 = 25  100 UvKv
25 33x  95 1
 P~ovšÍ weµqg~j¨ = 100 + 38 = 138 UvKv|
33x  19 1g Rb 20% jv‡f weµq Kivq 2q R‡bi µqg~j¨ 120 UvKv|
= UvKv  2q R‡bi µqg~j¨ 120 UvKv n‡j weµqg~j¨ 138 UvKv|
25  20
33x  19  Ó Ó Ó 1 Ó Ó
138
Ó Ó
cÖkœg‡Z, = 627 120
25  20
138×100
25  20  Ó Ó Ó 100 Ó Ó Ó = 115UvKv
x= = 500 120
19  33
 Drcv`bKix Drcv`b e¨q = 500
 2q R‡bi kZKiv jvf= (115  100) UvKv = 15 UvKv ev 15%
weKí mgvavb:
132. Goods pass successively through the hands of three
awi, cY¨wUi Avmj µqg~j¨ p UvKv|
traders and each of them sells his goods at a profit of
25% of his cost price. If the last trader sold the goods
Ges wØZxqR‡bi kZKiv jvf x%
for 250 Tk., then how much did the first trader pay for Zvn‡j, 120% of (100 + x)% of p = 138% of p
them? (`ªe¨mvgMÖx avivevwnKfv‡e wZb Rb we‡µZvi nvZ w`‡q 120 (100 + x) 138
  =
wewµ nq| cÖ‡Z¨‡K Zvi µqg~‡j¨i 25% jv‡f `ªe¨mvgMÖx weµq K‡i 100 100 100
100 + x 23
Ges hw` †kl we‡µZv 250 UvKvq wewµ K‡i Zvn‡j cÖ_g we‡µZvi  =
100 20
µqg~j¨ KZ?)  100 + x = 115
128 Tk. 150 Tk.  x = 115
192 Tk. 200 Tk. 
a wØZxqR‡bi kZKiv jvf x% = 15%
PROFIT AND LOSS 27
134. A merchant buys an article for 27 Tk. and sells it at a  mgvavb: awi, †ivmvb Gi µqg~j¨ p UvKv
profit of 10 percent of the selling price. The selling 3
price of the article is (GKRb e¨emvqx GKwU cY¨ 27 UvKvq µq †ivmvb Gi jvf = p Gi 15% = 20 p
K‡i weµqg~‡j¨i 10% jv‡f weµq K‡i| cY¨wUi weµqg~j¨ KZ?) 3 23
29.70 Tk. 30 Tk. weµqg~j¨ = p + 20 p = 20 p UvKv
32 Tk. 37 Tk. b
weµqg~‡j¨i Dci jvf = 20 p  20 p× 100%=  23 %
3 23 300
 mgvavb: weµqg~‡j¨i 10% jv‡f wewµ‡Z weµqg~j¨ 100 UvKv n‡j
µqg~j¨ 90 UvKv|
awi, `yR‡bi weµqg~j¨ x UvKv
 µqg~j¨ 90 UvKv n‡j weµqg~j¨ 100 UvKv
300
 Ó 1 Ó Ó Ó
100
Ó Zvn‡j, x Gi 25% – x Gi 23 % = 275
90
275
 Ó 27 Ó Ó Ó
100×27
= 30 UvKv  x = 27500
90 23
weKí mgvavb: g‡b Kwi, 10% jv‡f cY¨wUi weµqg~j¨ x UvKv| 27500  23
x=
cÖkœg‡Z, µqg~j¨ = 27 UvKv| 275
 x – x Gi 10% = 27  x = 2300
 x Gi 90% = 27  Zviv `yR‡bi weµqg~j¨ x = 2300 UvKv|
 x = 27    x = 30
10 138. A clock was sold for 144 Tk. If the percentage of profit
 9  was numerically equal to the cost price, the cost of the
 cY¨wUi weµqg~j¨ x = 30 UvKv| clock was (GKwU Nwo 144 UvKvq weµq nq| hw` kZKiv jv‡fi
135. By selling an article, a man makes a profit of 25% of its nvi µqg~‡j¨i mgvb nq, NwowUi µqg~j¨ KZ wQj?)
selling price. His profit percent is (GKwU cY¨ wewµ K‡i 72 Tk. 80 Tk.
GKRb e¨w³ weµqg~‡j¨i 25% jvf K‡i| Zvi kZKiv jvf KZ?) 90 Tk. 100 Tk. 
b
2  mgvavb: awi, NwowUi µqg~j¨ x UvKv
16 20
3 Zvn‡j, jv‡fi nvi = x%
1 cÖkœg‡Z, weµqg~j¨ = x + x Gi x% = 144 UvKv|
25 33
3 d
 x + x Gi x% = 144
 mgvavb: awi, weµqg~j¨ x UvKv, jvf = 25%
xx
Zvn‡j, µqg~j¨ = x – x Gi 25% = x Gi 75% = 4 x UvKv
3 x+ = 144
100
100x  x 2

 jvf = x – x = UvKv
3 x  = 144
 4  4 100
 x2 + 100x = 14400
 kZKiv jvf =    100% = 33 %
x 4 1
4 3x  3  x2 + 100x – 14400 = 0
136. If there is a profit of 20% on the cost price of an x2 + 180x – 80x – 14400 = 0
article, the percentage of profit calculated on its selling  (x + 180) (x – 80) = 0  x = 80
price will be (hw` GKwU c‡Y¨i µqg~‡j¨i 20% jvf nq, Z‡e  NwowUi µqg~j¨ x = 80 UvKv|
weµqg~‡j¨i Ici kZKiv jvf KZ?) 2
1 2 139. By selling an article at of the marked price, there is a
8 16 3
3 3 loss of 10%. The profit percent, when the article is sold
20 24 b at the marked price is (GKwU cY¨ evRvig~‡j¨i `yB-Z…Zxqvsk
 mgvavb: µqg~j¨ 100 UvKv n‡j weµqg~j¨ 120 UvKv g~‡j¨ wewµ Kivq 10% ÿwZ nq| hw` evRvig~‡j¨ cY¨wU weµq Kiv
 weµqg~j¨ 120 UvKv n‡j jvf 20 UvKv n‡Zv Z‡e kZKiv jvf KZ?)
20
 Ó 1 Ó Ó Ó
120
Ó 20% 30%
20×100 2
35% 40% 
c
 Ó 100 Ó Ó Ó
120
= 16 %
3
 mgvavb: awi, evRvig~ j¨ = x UvKv
weKí mgvavb: awi, µqg~j¨ = x 2
Zvn‡j, weµqg~j¨ = 3 x, ÿwZ = 10%
x
Zvn‡j jvf = x Gi 20% = 5 UvKv  weµqg~j¨ 90 UvKv n‡j µqg~j¨ 100 UvKv
100
 weµqg~j¨ = x +  =
x 6x  Ó 1 Ó Ó Ó Ó
 5 5 UvKv 90
 weµqg~‡j¨i Dci kZKiv jvf =   
x 5 2 2x 100×2x
 Ó
5 6x  100% = 16 3% 3
Ó Ó Ó 3×90
Ó
137. Vineet calculates his profit percentage on the selling price 20x
whereas Roshan calculates his profit on the cost price.  µqg~j¨ = 27 UvKv
They find that the difference of their profits is 275 Tk. If
hw` cY¨wU evRvig~‡j¨ wewµ n‡Zv Z‡e jvf = x – 27 x
20
the selling price of both of them are the same and Vineet
gets 25% Profit whereas Roshan gets 15% profit find
their selling price. (webxZ Zvi kZKiv jvf weµqg~‡j¨i Dci 7x
=
27
UvKv
wnmve K‡i Ges †ivmvb µqg~‡j¨i Dci wnmve K‡i| Zviv †`Lj †h
Zv‡`i jv‡fi cv_©K¨ 275 UvKv| hw` `yR‡bi weµqg~j¨ mgvb nq Ges jvf
 kZKiv jvf =
webxZ 25%, †ivmvb 15% jvf K‡i| Zv‡`i weµqg~j¨ wbY©q Ki?) µqg~j¨ × 100%
=  
2100 Tk. 2250 Tk. 7x 27
2300 Tk. 2350 Tk. c 27 20x  100% = 35%
28 BANK MATH BIBLE
13  mgvavb: 5% jvf nq (350  340) = 10 UvKv|
140. Raghavan purchase a scooter at of its selling price
15 10
and sold it at 12% more than its selling price. His gain  1% Ó Ó =
5
Ó
13 100×10
is (ivNvfvb GKwU ¯‹zUvi Gi weµqg~‡j¨i fvM `v‡g µq K‡i  100% Ó Ó = = 200 UvKv|
15 5
Ges weµqg~‡j¨i †P‡q 12% †ewk `v‡g †mwU weµq K‡i| Zvi
jv‡fi cwigvY KZ?) cY¨wUi µqg~j¨ = 200 UvKv
3 weKí mgvavb: awi, µqg~j¨ x UvKv
20% 29
13
%  x Gi 5% = (350 – 340) = 10
1 x
30% 38 % 
b  = 10
13 20
13
 mgvavb: awi, weµqg~j¨ x UvKv, Zvn‡j µqg~j¨ = 15 x UvKv|  x = 200
144. If a man reduces the selling price of a fan from 400 Tk.
28 to 380 Tk., his loss increases by 2%. The cost price of
ivNvfv‡bi wewµZ g~j¨= x Gi 112% = 25 x UvKv
the fan is (hw` GKRb e¨w³ GKwU d¨v‡bi weµqg~j¨ Kwg‡q 400
 jvf =  
28x 13x 19x n‡Z 380 UvKv K‡i Z‡e ÿwZi cwigvY 2% e„w× cvq| d¨vbwUi
 25 – 15  = 75 µqg~j¨ KZ?)
 kZKiv jvf =  
19x 15 3
 75  13x  100% = 29 13% 480 Tk. 500 Tk.
141. A man buys an article for 10% less than its value and 600 Tk. None of these 
d
sells it for 10% more than its value. His gain or loss  mgvavb: awi, µqg~j¨ x UvKv
percent is (GKRb e¨w³ GKwU cY¨ Gi g~‡j¨i †P‡q 10% Kg Zvn‡j, x Gi 2% = (400 – 380) = 20
`v‡g µq K‡i Ges Gi g~‡j¨i †P‡q 10% †ewk `v‡g weµq K‡i| x
Zvi jvf ev ÿwZ KZ?)  = 20
50
no profit, no loss 20% profit
 x = 1000
less than 20% profit more than 20% profit 
d
145. An increase of 3 Tk. in the selling price of an article
 mgvavb: awi, c‡Y¨i g~j¨ = 100 UvKv|
1 1
 †jvKwUi µqg~j¨ = 90 UvKv| turns a loss of 7 % into a gain of 7 %. The cost price
2 2
Ges weµqg~j¨ = 110 UvKv| (in Tk.) of the article is (GKwU c‡Y¨i weµqg~j¨ 3 UvKv e„w×i
weµqg~j¨  µqg~j¨
 †jvKwUi jvf = µqg~j¨ ×100% 1 1
d‡j 7 2% jm †_‡K 7 2% jvf nq| cY¨wUi µqg~j¨ KZ?)
110  90 10 15
= ×100% = 22.22% > 20%
90
weKí mgvavb: awi, cY¨wUi g~j¨ x UvKv
20 25 c
9x
 mgvavb: awi, µqg~j¨ x UvKv
 µqg~j¨ = x Gi 90% = UvKv Zvn‡j, weµqg~‡j¨i e„w× = 3 UvKv|
10
11x 1 1
 weµqg~j¨ = x Gi 110% = UvKv x Gi 107 % – x Gi 92 % = 3
10 2 2

 jvf = 
11x 9x x 215 185
 x–
 10 – 10 = 5 UvKv
x=3
200 200
 kZKiv jvf =    100% = 22 % > 20%
x 10 2 30x

 5 9x  9 200
=3
142. Samant bought a microwave oven and paid 10% less  x = 20
than the original price. He sold it with 30% profit on 1
the price he had paid. What percentage of profit did 146. A shopkeeper sells an article at 12 % loss. If he sells it
Samant earn on the original price? (mvgšÍ GKwU 2
gvB‡µvI‡qf I‡fb µq Kij Ges Gi cÖK…Z g~‡j¨i †P‡q 10% Kg for 92.50 Tk. more then he gains 6%. What is the cost
`vg cÖ`vb Kij| †m †h `v‡g GwU µq K‡i Zvi Ici 30% jv‡f 1
price of the article? (GKRb †`vKvb`vi 12 % ÿwZ‡Z GKwU
GwU wewµ K‡i| †m I‡fbwUi cÖK…Z g~‡j¨i Ici KZ jvf K‡i?) 2
17% 20% cY¨ weµq K‡i| hw` †m cY¨wU Av‡iv 92.50 UvKv †ewk wewµ K‡i
27% 32% Zvn‡j 6% jvf nq| cY¨wUi µqg~j¨ KZ?)
None of these 
a 500 Tk. 510 Tk.
 mgvavb: awi, I‡f‡bi cÖK…Z g~j¨ = 100 UvKv 575 Tk. 600 Tk. a
 µqg~j¨ = 90 UvKv  mgvavb: awi, cY¨wUi µqg~j¨ x UvKv|
weµqg~j¨ = 90 UvKvi 130% = 117 UvKv myZivs, weµqg~‡j¨i e„w× 92.5 UvKv|
 wb‡Y©q kZKiv jvf = (117 – 100)% = 17%
(x Gi 106%) – x Gi 87 % = 92.50
1
143. If 5% more is gained by selling an article for 350 Tk.
than by selling it for 340 Tk., the cost of the article is
 2 
(340 UvKvi ¯’‡j 350 UvKvq GKwU cY¨ weµq Ki‡j 5% †ewk jvf  1.06x – 0.875x = 92.50
nq| cY¨wUi µqg~j¨ KZ?)  0.185x = 92.5
50 Tk. 160 Tk.  x = 500
200 Tk. 225 Tk. 
c  µqg~j¨ = 500 UvKv|
PROFIT AND LOSS 29
1  mgvavb: awi, eBwUi µqg~j¨ 100 UvKv
147. A dealer sold an article at a loss of 2 %. Had he sold it
2 jvf = 10%, weµqg~j¨ = 110 UvKv
1
for 100 Tk. more, he would have gained 7 %. To gain
bZzb µqg~j¨ = 4% Kg = 96 UvKv
2
18 % jvf n‡j weµqg~j¨ = 96+96 UvKvi 18 % = 114 UvKv
3 3
1 1
12 %, he should sell it for (GKRb wWjvi 2 % ÿwZ‡Z 4  4 
2 2  weµqg~j¨ 4 UvKv †ewk n‡j µqg~j¨ 100 UvKv
GKwU cY¨ weµq K‡i| hw` †m 100 UvKv †ewk‡Z weµq Ki‡Zv,
 Ó 100 
1 1 6 Ó Ó  4  6 = 150 UvKv
Zvn‡j Zvi 7 2% jvf n‡Zv| 12 2% jvf Ki‡Z n‡j Zv‡K cY¨wU
150. A watch is sold at a profit of 20%. If both the cost price
KZ UvKvq wewµ Ki‡Z n‡e?) and the selling price of the watch are decreased by 100
850 Tk. 925 Tk. Tk., the profit would be 5% more. Original cost price
1080 Tk. 1125 Tk. 
d of the watch is (GKwU Nwo 20% jv‡f weµq Kiv n‡q‡Q| hw`
 mgvavb: µqg~j¨ I weµqg~j¨ DfqB 100 UvKv Kgv‡bv nq, jv‡fi nvi 5%
100 UvKv †ewk‡Z wewµ Ki‡Z cvi‡j jv‡fi kZKiv cv_©K¨= †e‡o hv‡e| NwowUi Avmj µqg~j¨ KZ?)
 1  1 450 Tk. 500 Tk.
 7  -2 %= 10%
 2  2 550 Tk. 600 Tk. 
b
 10% G nq 100 UvKv  mgvavb: awi, Nwoi µqg~j¨ x UvKv|
100 Nwoi µqg~j¨ 100 UvKv n‡j-
 1%   
10 20% jv‡f weµqg~j¨ (100+20) UvKv ev 120 UvKv|
100×100 Nwoi µqg~j¨ 100 UvKv n‡j weµqg~j¨ 120 UvKv
 100%   10 = 1000 UvKv|
120
  1    
12 2% jv‡f weµqg~j¨=1000+1000 Gi 122%=1125 UvKv
1 1 100
120×x 6x
weKí mgvavb: awi, cY¨wUi µqg~j¨ x UvKv|   x    100
=
5
UvKv|
Zvn‡j, weµqg~‡j¨i e„w× 100 UvKv| 6x 6x-5x x
jvf = weµqg~j¨  µqg~j¨ = 5  x = 5 =
 x Gi 1072% – x Gi 972% = 100
1 1 5
weµqg~j¨ I µqg~j¨ 100 UvKv Kg‡j-
 x Gi 10% = 100 µqg~j¨ = x  100
10 6x
x = 100 weµqg~j¨ = 5  100
100
 x = 1000 weµqg~j¨-µqg~j¨
kZKiv jvf =
12 % jv‡f weµqg~j¨ =  
1 225 1 × 100%
µqg~j¨
2  2  100  1000 = 1125 UvKv| 6x
148. A man sells a book at a profit of 20%. If he had bought  100x+100
it at 20% less and sold it for 18 Tk. less, he would have 5
= × 100%
gained 25%. The cost price of the book is (GKRb †jvK x100
20% jv‡f GKwU eB weµq K‡i| hw` †m GwU 20% Kg `v‡g µq 6x
x
K‡i 18 UvKv Kg `v‡g weµq Ki‡Zv, Zvn‡j Zvi 25% jvf n‡Zv| 5
= × 100%
eBwUi µqg~j¨ KZ?) x100
60 Tk. 70 Tk. 6x
x
80 Tk. 90 Tk. 
d 5
cÖkœg‡Z, × 100% = 25%
 mgvavb: g‡b Kwi, eBwUi µqg~j¨ 100 UvKv| x100
20% jv‡f weµqg~j¨ = 120 UvKv| 6x-5x
Avevi, 20% K‡g µqg~j¨ = 80 UvKv| 5 1
 =
80  125 x100 4
myZivs, 25% jv‡f weµqg~j¨ = 100 = 100 UvKv| x 1
 =
Av‡Mi I eZ©gvb weµqg~‡j¨i g‡a¨ cv_©K¨ = (120 – 100) = 20 UvKv 5x-500 4
cv_©K¨ hLb 20 UvKv µqg~j¨ 100 UvKv|  4x = 5x  500  x = 500.
151. An article is sold at a profit of 20%. If the cost price is
cv_©K¨ hLb 18 UvKv, µqg~j¨ =  20  18 = 90 UvKv|
100
increased by 10% and the sale price by 26 Tk. then the
percentage of profit reduces by 5%. Determine the cost
149. A bookseller sells a book at a profit of 10%. If he had
bought it at 4% less and sold it for 6 Tk. more, he price. (GKwU cY¨ 20% jv‡f weµq Kiv n‡q‡Q| hw` µqg~j¨
3 10% e„w× Kiv nq Ges weµqg~j¨ 26 UvKv evov‡bv nq Zvn‡j
would have gained 18 4%. The cost price of the book is jv‡fi nvi 5% K‡g hvq| µqg~j¨ KZ?)
(GKRb eB we‡µZv 10% jv‡f GKwU eB weµq K‡i| hw` †m GwU 300 Tk. 400 Tk.
4% Kg `v‡g µq KiZ Ges 6 UvKv †ewk `v‡g weµq KiZ Z‡e 18 500 Tk. 600 Tk. b
3  mgvavb: awi, µqg~j¨ x UvKv|
% jvf n‡Zv| eBwUi µqg~j¨ KZ?)
4 x  120 6x
130 Tk. 140 Tk. 20% jv‡f weµqg~j¨ = = UvKv|
100 5
150 Tk. 160 Tk. 
c µqg~j¨ †h‡nZz 10% e„w× Kiv nq Ges weµqg~j¨ 26 UvKv evov‡bv nq|
30 BANK MATH BIBLE
x  110 11x  mgvavb: awi, `ywU wewb‡qv‡Mi cwigvY = (3x + 5x) = 8x UvKv
bZzb µqg~j¨ = 100 = 10 UvKv 115  3x
†gvU cÖvß =  100
5x + 90
+ UvKv
bZzb weµqg~j¨ =  5 + 26 =  5  UvKv
6x 6x + 130  100 
345x  450x
=
jvf =  5
6x + 130 11x  x
– = + 26 UvKv  100  = 7.95x UvKv
10  10  ÿwZ = 8x – 7.95x = 0.05x UvKv
jvf 5
kZKiv ÿwZ =  8x  100% = 8%
.05x
cÖkœg‡Z, µqg~j¨×100%= 15%
1 15×3+5×(-10) 5
 jvf × weKí mgvavb: wewb‡qv‡M †gvU kZKiv jvf= = %
µqg~j¨ × 100= 15 3+5 8
A shopkeeper bought three watches w1, w2 and w3 from a
  + 26 
x 10 155.
10  11x  100 = 15 dealer and sold them to three different customers. The
 100 (x + 260) = 165x ratio of the selling prices of the watches w1, w2 and w3
 65x = 26000  x = 400 was 2 : 3 : 4. The shopkeeper gains 30% and 20% on the
 µqg~j¨ 400 UvKv| watches w1 and w2 respectively but loses 40% on the
152. The difference between the cost price and sale price of an watch w3. What was the shopkeeper's approximate percent
article is 240 Tk. If the profit is 20%, the selling price is gain or loss in the whole transaction? (GKRb †`vKvb`vi
(GKwU c‡Y¨i µqg~j¨ Ges weµqg~‡j¨i g‡a¨ cv_©K¨ 240 UvKv| GKRb wWjv‡ii KvQ †_‡K wZbwU Nwo w1, w2, w3 wKb‡jv Ges
hw` jv‡fi nvi 20% nq, weµqg~j¨ KZ?) wZbRb wfbœ wfbœ †µZvi wbKU Nwo¸‡jv wewµ Ki‡jv| †m w1, w2, w3
1240 Tk. 1400 Tk. h_vµ‡g 2 : 3 : 4 `v‡gi Abycv‡Z wewµ Ki‡jv| †`vKvb`vi w1, w2 Gi
1600 Tk. None of these d Dci h_vµ‡g 30% I 20% jvf Ki‡jv, wKš‘ w3 Gi Dci Zvi 40%
 mgvavb: 20% jv‡f weµqg~j¨ = µqg~‡j¨i 120% ÿwZ n‡jv| †jb‡`‡b †`vKvb`v‡ii kZKiv KZ jvf/ÿwZ nj?)
cÖkœg‡Z, 20% G nq 240 UvKv 16% profit 16% loss
 1%   20 
240 15% loss Data inadequate 
b
 mgvavb: awi, †m Nwo wZbwU 2x, 3x Ges 4x `v‡g wewµ Ki‡jv
 120%  
240×120
= 1440 UvKv| w1 Gi Dci 30% jvf K‡i| myZivs,
20 2x  100
w1 Gi µqg~j¨ =  130  = 13 UvKv
20x
weKí mgvavb: g‡b Kwi, µqg~j¨ x UvKv
x  120 6x w2 Gi Dci 20% jvf K‡i| myZivs,
20% jv‡f weµqg~j¨ = = UvKv
100 5 3x  100
w2 Gi µqg~j¨ =  120  = 6 = 2 UvKv
15x 5x
cÖkœg‡Z, weµqg~j¨ I µqg~‡j¨i cv_©K¨= 240 UvKv|
6x x
– x = 240  = 240  x = 1200 w3 †Z G‡m 40% ÿwZ nq| myZivs
5 5
4x  100 20x
6x 6  1200 w3 Gi µqg~j¨ = 
weµqg~j¨ 5 =
 5  = 1440 UvKv|  60  = 3 UvKv
20x 5x 20x
†gvU µqg~j¨ =  13 + 2 + 3  = 78 UvKv
153. The cash difference between the selling prices of an article 835x
at a profit of 4% and 6% is 3 Tk. The ratio of the two
selling prices is (4% I 6% jv‡f GKwU c‡Y¨i weµqg~‡j¨i †gvU weµqg~j¨ = (2x + 3x + 4x) = 9x UvKv
ÿwZ =  78 – 9x = 78 UvKv
cv_©K¨ 3 UvKv| weµqg~j¨ `ywUi AbycvZ KZ?) 835x 133x
51 : 52 52 : 53
133x 78
51 : 53 52 : 55 b kZKiv ÿwZ =  78  835x  100 = 15.93%
 mgvavb: 6% - 4% = 2% G nq 3 UvKv
3 = 16% (approx.)
1%    156. A man sells two articles for 240 Tk. each. On one he gains
2
20% and or the other he loses 20%. What is the gain of
3×100
100%   loss percent in the entire transaction? (GKRb we‡µZv 2wU
2
cY¨ 240 UvKv K‡i wewµ K‡i| GKwU‡Z Zvi 20% jvf Ges
µqg~j¨= 150 UvKv| Ab¨wU‡Z 20% ÿwZ nq| †jb‡`‡b †gvU kZKiv jvf ev ÿwZ KZ?)
150+150×0.04 52
 wb‡Y©q AbycvZ = 150+150×0.06 = 53 = 52 : 53. 1% gain 2% loss
weKí mgvavb: awi, cY¨wUi µqg~j¨ = x UvKv
4% gain 4% loss 
d
x Gi 104% 104 52
 mgvavb: 20% jv‡f 100 UvKv c‡Y¨i `vg = 120 UvKv
 wb‡Y©q AbycvZ = = = = 52 : 53 GLb weµqg~j¨ 120 UvKv n‡j µqg~j¨ = 100
x Gi 106% 106 53
100  240
154. Shaila earns 15 percent on an investment but loses 10 Zvn‡j, weµqg~j¨ 240 UvKv n‡j µqg~j¨= 120 = 200 UvKv
percent on another investment. If the ratio of the two
investments is 3 : 5, then the combined loss percent is Avevi, 20% ÿwZ‡Z 100 UvKv c‡Y¨i `vg = 80 UvKv
(kvqjv GKwU wewb‡qvM †_‡K 15% jvf K‡i wKš‘ Av‡iKwU GLb weµqg~j¨ 80 UvKv n‡j µqg~j¨ = 100
wewb‡qvM †_‡K Zvi 10% ÿwZ nq| hw` `yBwU wewb‡qv‡Mi AbycvZ 100  240
Zvn‡j, weµqg~j¨ 240 UvKv n‡j µqg~j¨ = =300 UvKv
3:5 nq| Zvn‡j †gvU ÿwZi nvi KZ?) 80
5 8 †gvU µqg~j¨ = (200+300) = 500 UvKv|
8 5 GLb, †gvU weµqg~j¨ = (240 + 240) = 480 UvKv
4 5 20
a  †gvU ÿwZ =  100 = 4%
5 4 500
PROFIT AND LOSS 31
157. A shopkeeper sells two watches for 308 Tk. each, On one †`vKvb 20% jv‡f weµq Kiv nq
he gets 12% profit and on the other 12% loss. His profit or  120 UvKv weµqg~j¨ n‡j µqg~j¨ 100 UvKv
loss in the entire transaction was (GKRb †`vKvb`vi 308 UvKv 100
K‡i `yBwU Nwo wewµ Kij| GKwU‡Z 12% jvf I Ab¨wU‡Z 12% 1     120 
ÿwZ n‡jv| m¤ú~Y© †jb‡`‡b Zvi jvf ev ÿwZi cwigvY KZ?) 100×1
11  1 jvL     120
jvL UvKv
Neither profit, nor loss 1 % loss
25
†`vKv‡bi µqg~j¨ = 120  1 = 6 jvL
100 5
11 2
1
25
% profit 3 % loss
25 
b
†gvU µqg~j¨ = 4 + 6 = l2 jvL
5 5 25
 mgvavb: 156 bs mgvav‡bi Abyiƒc|
kZKiv mvaviY jvf I ÿwZ2
weKí mgvavb: kZKiv ÿwZ =    ÿwZ = 2 –  = jvL
25 1
10  12 l2
=  %= %=1 %
2
12 36 11 161. A man sells two articles at 99 Tk. each. He gains 10% on
10 25 25 one and loses 10% on the other. Then on overall basis he
158. A man sells two flats at the rate of 1.995 lakhs Tk. each. (GKRb e¨w³ `ywU cY¨ cÖwZwU 99 UvKvq wewµ K‡i| G‡Z GKwU‡Z
On one he gains 5% and on the other, he loses 5%. His 10% jvf Ges Ab¨wU‡Z 10% ÿwZ nq| †gv‡Ui Ici jvf ev ÿwZ
gain or loss percent in the whole transaction is (GKRb e¨w³ KZ?)
cÖ‡Z¨KwU 1.995 jvL UvKv K‡i `ywU d¬¨vU weµq Kij, G‡Z GKwU‡Z gains 2 Tk. neither gains nor loses
5% jvf n‡jv I Ab¨wU‡Z 5% ÿwZ n‡jv| m¤ú~Y© †jb‡`‡b Zvi loses 2 Tk. loses 1 Tk. 
c
kZKiv jvf ev ÿwZi cwigvY KZ?)  mgvavb: †gvU weµqg~j¨ = (2  99) = 198 UvKv
0.25% loss 0.25% gain
cÖ_g c‡Y¨i µqg~j¨ = 110  99 = 90 UvKv
100
.25% loss .25% loss 
a
 mgvavb: 156 bs mgvav‡bi Abyiƒc|
wØZxq c‡Y¨i µqg~j¨ =  90  99 = 110 UvKv
100
weKí mgvavb: kZKiv ÿwZ = 10 % = (0.5)2 % = 0.25%
5 2
 †gvU µqg~j¨ = (90 + 110) = 200 UvKv
159. A man sells two commodities for 4000 Tk. each, neither
 ÿwZ = (200 – 198) = 2 UvKv
losing nor gaining in the deal. If he sold one commodity at
a gain of 25%, the other commodity is sold at a loss of 162. A man sold two steel chairs for 500 Tk. each. On one, he
(GKRb e¨w³ `ywU cY¨ cÖwZwU 4000 UvKvq wewµ Kivq jvf ev ÿwZ gains 20% and on the other, he loses 12%. How much
does he gain or lose in the whole transaction? (GKRb
†Kv‡bvwUB n‡jv bv| hw` GKwU c‡Y¨ Zvi 25% jvf nq Z‡e Ab¨
cY¨wU‡Z ÿwZi cwigvY KZ?) we‡µZv 500 UvKv K‡i `ywU w÷‡ji †Pqvi weµq Ki‡jv| GKwU‡Z
2 2 †m 20% jvf K‡i Ges AciwU‡Z Zvi 12% ÿwZ nq| †jb‡`‡b
16 % 18 % Zvi kZKiv ÿwZ/jvf KZ?)
3 9
1.5% gain 1.5% loss
25% None of these a
 mgvavb: †gvU weµqg~j¨ = 8000 UvKv Ges µqg~j¨ = 8000 UvKv 2% gain 2% loss 
a
1g c‡Y¨i weµqg~j¨ = 4000 UvKv, G‡Z jv‡fi cwigvY = 25%  mgvavb: †gvU weµqg~j¨ = (500  2) = 1000 UvKv
cÖ_g †Pqv‡i 20% jvf K‡i|
 1g c‡Y¨i µqg~j¨ =  
100
125  4000 = 3200 UvKv 120 UvKv weµqg~j¨ n‡j µqg~j¨ 100 UvKv
 2q c‡Y¨i µqg~j¨ = (8000 – 3200) = 4800 UvKv  1   
100
 120 
2q c‡Y¨i weµqg~j¨ = 4000 UvKv
100×500
 2q c‡Y¨ ÿwZ =   100% = 16 %  500    
800 2 
4800  3 120
500  100
cÖ_g †Pqv‡ii µqg~j¨ =  120  = 3 UvKv
160. A house and a shop were sold for 1 lakh Tk. each. In this 1250
transaction, the house sale resulted into 20% loss whereas
the shop sale resulted into 20% profit. The entire wØZxq †Pqv‡i 12% jvf K‡i|
transaction resulted in (GKwU evwo Ges GKwU †`vKvb cÖwZwU 1 88 UvKv weµqg~j¨ n‡j µqg~j¨ 100 UvKv
jvL UvKv K‡i wewµ Kiv n‡jv| evwowU 20% ÿwZ‡Z wKš‘ †`vKvbwU 100
20% jv‡f weµq Kiv n‡q‡Q| GB †jb‡`‡b †gvU jvf/ÿwZ KZ?) 1     88

1 100×500
no loss, no gain loss of
12
lakh Tk.  500    88

1 1 500  100
loss of lakh Tk. gain of lakh Tk. b wØZxq †Pqv‡ii µqg~j¨ =  88 
18 24  
 mgvavb: †gvU weµqg~j¨ = 2 jvL UvKv 250  25 6250
evwowU 20% ÿwZ‡Z weµq Kiv nq =
11
=
11
UvKv
 80 UvKv weµqg~j¨ n‡j µqg~j¨ 100 UvKv
†gvU µqg~j¨ =  3 + 11  = 33 UvKv
1250 6250 32500
100
1     80 
jvf = 1000 – 33  = 33 UvKv
32500 500
100×1
 1 jvL     80 jvL UvKv
kZKiv jvf =  33  32500  100%
500 33
evwoi µqg~j¨ =  80  1 = 4 jvL
100 5
= 1.54% = 1.5%
32 BANK MATH BIBLE
163. Ranjan purchased 120 tables at a price of 110 Tk. per 167. If a person makes a profit of 10% on one-fourth of the
table. He sold 30 tables at a profit of 12 Tk. per table and quantity sold and a loss of 20% on the rest, then what is
75 tables at a profit of 14 Tk. per table. The remaining the average percent profit or loss? (hw` GKRb †jvK Zvi
tables were sold at a loss of 7 Tk. per table. What is the 1
average profit per table? (iÄb cÖwZwU †Uwej 110 UvKv K‡i wewµZ c‡Y¨i 4 fvM 10% jv‡f Ges evwK cY¨ 20% ÿwZ‡Z weµq
120 wU †Uwej µq Ki‡jv| †m 12 UvKv jv‡f 30wU †Uwej Ges
cÖwZwU 14 UvKv jv‡f 75 wU †Uwej weµq Ki‡jv| evwK †Uwej¸‡jv K‡i, Zvi Mo kZKiv jvf ev ÿwZ KZ?
cÖwZwU 7 UvKv ÿwZ‡Z weµq Ki‡jv| †Uwej cÖwZ Mo jvf KZ?) 11.25% loss 11.75% profit
10.04 Tk. 10.875 Tk. 12.5% profit 12.5% loss d
12.80 Tk. 12.875 Tk. 
b  mgvavb: awi, Zvi Kv‡Q cY¨ Av‡Q 100 wU
 mgvavb: 120wU †Uwe‡ji µqg~j¨ = (120  110) = 13200 UvKv †gvU µqg~j¨ 100 UvKv|
25  110
10% jv‡f   = 25 wU c‡Y¨i weµqg~j¨ = 
(30 + 75) †Uwe‡ji Dci †gvU jvf = (30  12 + 75  14) = 1410 UvKv 100
   100 
UvKv = 27.5 UvKv
120 – 105 = 15 wU †Uwe‡ji Dci †gvU ÿwZ = (15  7) = 105 UvKv 4
75  80
20% ÿwZ‡Z Aewkó 75 wU c‡Y¨i weµqg~j¨ = 
wbU jvf = (1410 – 105) = 1305 UvKv
= 60 UvKv
 100 
Mo jvf =  120  = 10.875 UvKv
1305
†gvU weµqg~j¨ = (60 + 27.5) = 87.5 UvKv
164. Hemant sold 10 sarees for a total profit of 460 Tk. and 12 ÿwZ = (100 – 87.5) = 12.5 UvKv
sarees for a total profit of 144 Tk. At What profit per saree
kZKiv ÿwZ =  100  100% = 12.5%
12.5
should he sell the remaining 20 sarees so that he gets an
average profit of 18 Tk. per saree? (†ngšÍ †gvU 460 UvKv
1 3
jv‡f 10wU kvox Ges †gvU 144 UvKv jv‡f 12wU kvox weµq K‡i| ×10 ×20
M‡o cÖwZwU kvox‡Z 18 UvKv jvf Ki‡Z n‡j evwK 20wU kvoxi Rb¨ 4 4
weKí mgvavb: Mo kZKiv ÿwZ = % = 12.5%
cÖwZwU‡Z KZ UvKv jvf Ki‡Z n‡e?) 1
7.40 Tk. 7.60 Tk.  kZKiv ÿwZ= 12.5%.
7.80 Tk. 8 Tk. 
b
 mgvavb: †gvU jv‡fi cwigvY = (42  18) = 756 UvKv 168. I purchased 120 exercise books at the rate of 3 Tk. each
22wU kvox‡Z jvf = (460 + 144) = 604 UvKv 1 1
and sold 3 of them at the rate of 4 Tk. each, 2 of them at
 evwK 20wU kvox‡Z jvf = (756 – 604) 152 UvKv
the rate of 5 Tk. each and the rest at the cost price. My
 evwK kvox¸‡jv‡Z M‡o jvf Ki‡Z n‡e = 
152
= 7.60 UvKv 1
 20  profit percent is (Avwg cÖwZwU 3 UvKv K‡i 120wU eB µq K‡i,
165. Sanket purchased 20 dozen notebooks at 48 Tk. per dozen. 3
He sold 8 dozen at 10% profit and the remaining 12 dozen 1
with 20% profit. What is his profit percentage in the fvM eB cÖwZwU 4 UvKv `‡i Ges 2 fvM eB cÖwZwU 5 UvKv `‡i Ges
transaction? (ms‡KZ cÖwZ WRb 48 UvKv `‡i 20 WRb †bvUeyK evwK eB µqg~‡j¨ weµq Kijvg| Avgvi kZKiv jvfÑ)
µq K‡i| †m 8 WRb 10% jv‡f Ges evwK 12 WRb 20% jv‡f 2
weµq K‡i| †gv‡Ui Ici Zvi kZKiv jvf KZ?) 44% 44 %
3
7.68 15 4
16 19.2 
c 44 %
9
45% c
 mgvavb: 20 WR‡bi µqg~j¨ = (48  20) = 960 UvKv  mgvavb: †gvU µqg~j¨ = (120  3) = 360 UvKv
8 WR‡bi µqg~j¨ = (48  8) = 384 UvKv
†gvU weµqg~j¨ = 4  3  + 5  2  + (20  30) UvKv
120 120
12 WR‡bi µqg~j¨ = (48  12) = 576 UvKv
†gvU weµqg~j¨ = 100  384 + 100  576 = 1113.60 UvKv
110 120 = (160 + 300 + 60) = 520 UvKv
jvf = (520 – 360) = 160 UvKv|
 kZKiv jvf =  
153.60
 960  100% = 16% kZKiv jvf = 360  100% = 449%
160 4
8×10+12×40
weKí mgvavb: Mo kZKiv jvf = 20
% = 16% 1 4-3 1 5-3
× + ×
166. In a shop, 80% of the articles are sold at a profit of 10% 3 3 2 3 4
weKí mgvavb: Mo kZKiv jvf = ×100% = 44 %
and the remaining at a loss of 40%. What is the overall 1 9
profit/loss? (GKwU †`vKv‡b 80% cY¨ 10% jv‡f Ges evwK cY¨ 169. A departmental store receives a shipment of 1000 pens, for
40% ÿwZ‡Z weµq Kiv nq| †gvU jvf/ÿwZ KZ?) which is pays 9000 Tk. The store sells the pens at a price
10% profit 10% loss 80 percent above cost for one month, after which it
5% loss No profit no loss 
d reduces the price of the pens to 20 percent above cost. The
 mgvavb: awi, Zvi Kv‡Q cY¨ Av‡Q 100 wU store sells 75 percent of the pens during the first month
†gvU µqg~j¨ 100 UvKv| and 50 percent of the remaining pens afterwards. How
 much gross income did the sales of the pens generate?
10% jv‡f 80 wU c‡Y¨i weµqg~j¨ =   = 88 UvKv
80 110
(GKwU wWcvU©‡g›Uvj †`vKvb 1000 wU Kj‡gi GKwU Pvjvb MÖnY K‡i
 100 
20  60 hvi Rb¨ GwU 9000 UvKv cÖ`vb K‡i| †`vKvbwU GK gvm µqg~‡j¨i
40% ÿwZ‡Z 20 wU c‡Y¨i weµqg~j¨ =  100  = 12 UvKv 80% †ewk `v‡g Kjg wewµ K‡i| wKš‘ cieZ©x‡Z `vg Kwg‡q
†gvU weµqg~j¨ = (88 + 12) = 100 UvKv µqg~‡j¨i 20% †ewk iv‡L| †`vKvbwU cÖ_g gv‡m 75 fvM Kjg Ges
†h‡nZz, µqg~j¨ Ges weµqg~j¨ mgvb, myZivs †Kvb jvf ev ÿwZ n‡e bv| cieZ©x‡Z evwK¸‡jvi 50% wewµ K‡i| wewµZ Kj‡gi †gvU
80×1020×40 weµqg~j¨ KZ?)
weKí mgvavb: Mo kZKiv jvf/ÿwZ = 100
% = 0% 10000 Tk. 10800 Tk.
 jvf wKsev ÿwZ †KvbUvB n‡e bv| 12150 Tk. 13500 Tk. d
PROFIT AND LOSS 33
172. A person purchases 90 clocks and sells 40 clocks at a gain
 mgvavb: cÖwZwU Kj‡gi µqg~j¨ = 1000 = 9 UvKv
9000
of 10% and 50 clocks at a gain of 20%. If he sold all of
cÖ_g gv‡m weµq K‡i‡Q = (1000 Gi 75%) = 750wU| them at a uniform profit of 15%, then he would have got
Zvn‡j evwK iBj = 1000 – 750 = 250 wU Kjg 40 Tk. less. The cost price of each clock is (GKRb †jvK
90wU Nwo wKb‡jv Ges 40wU Nwo 10% jv‡f Ges 50wU Nwo 20%
9  180
cÖ_g gv‡m wewµZ cÖwZwU Kj‡gi weµqg~j¨ =  100  = 5 UvKv
81
jv‡f weµq Ki‡jv| hw` †m me Nwo 15% jv‡f weµq Ki‡Zv,
cieZ©x‡Z weµq K‡i‡Q = (250 Gi 50%) = 125 wU| Zvn‡j †m 40 UvKv Kg †cZ| cÖwZwU Nwoi µqg~j¨ KZ?)
50 Tk. 60 Tk.
9  120
cieZ©x‡Z wewµZ cÖwZwU Kj‡gi weµqg~j¨ =  100  = 5 UvKv
54 80 Tk. 90 Tk. 
c
 mgvavb: awi, cÖwZwU Nwoi µqg~j¨ x UvKv|
†gvU weµqg~j¨ = 750  5 + 125  4  = 13500 UvKv
81 54
90 wU Nwoi `vg µqg~j¨ 90x UvKv
15% jv‡f 90wU Nwoi weµqg~j¨ = 90x Gi 115% UvKv
1 3
170. If a shopkeeper sells 3 of his goods at a profit of 14%, 5 of =
90x×115
UvKv|
100
the goods at a profit of 17.5% and the remaining at a profit
40wU Nwoi µqg~j¨ 40x UvKv|
of 20% , then his profit on the whole is equal to (hw` GKRb
1 3  10% jv‡f 40wU Nwoi weµqg~j¨ = 40x Gi 110% UvKv|
†`vKvb`vi Zvi c‡Y¨i 3 fvM cY¨ 14% jv‡f, 5 fvM cY¨ 17.5% 40x×110
=
100
UvKv|
jv‡f Ges evwK cY¨ 20% jv‡f wewµ K‡i, Zvn‡j Zvi †gvU
kZKiv jvf KZ?) 50wU Nwoi µqg~j¨ 50x UvKv|
15.5% 16% 20% jv‡f 50wU Nwoi weµqg~j¨ = 50x Gi 120% UvKv|
50x×120
16.5% 17% 
c = UvKv|
 mgvavb: awi, cY¨ Av‡Q 120wU 100
weµqg~‡j¨i cv_©K¨ = 40 UvKv|
µqg~j¨ 120 UvKv|
110  40x 120  50x 115  90x
14% jv‡f 
120 cÖkœg‡Z,  100  +  100  –  100  = 40
 3  = 40 wU  44x + 60x – 103.5x = 40
40  114
c‡Y¨i weµqg~j¨ =  100  = 45.6 UvKv  0.5x = 40  x = 80
173. A person earns 15% on an investment but loses 10% on
120  3
17.5% jv‡f 
another investment. If the ratio of the two investments be 3
= 72 wU
 5  : 5, what is the gain of loss on the two investments taken
72  117.5 together? (GKRb e¨w³ Zvi wewb‡qv‡Mi Ici 15% jvf K‡i|
c‡Y¨i weµqg~j¨ =  100  = 84.6 UvKv wKš‘ Ab¨ GKwU wewb‡qv‡Mi Ici 10% ÿwZ K‡i| hw` wewb‡qvM
20% jv‡f evwK {120 – (72 + 40)} = 8 wU `ywUi AbycvZ 3 : 5 nq Z‡e †gvU `ywU wewb‡qv‡M jvf ev ÿwZi
8  120 cwigvY KZ?)
c‡Y¨i weµqg~j¨ =  100  = 9.6 UvKv 1 1
6 % loss 13 % gain
†gvU weµqg~j¨ = (45.6 + 84.6 +9.6) = 139.8 UvKv 4 8
 jvf = (139.8 – 120) = 19.8 1
13 % loss
8
None of these 
d
kZKiv jvf =  120  100 = 16.5 UvKv|
19.8
 mgvavb: awi, wewb‡qvM `ywUi cwigvY h_vµ‡g 3x I 5x UvKv
1 3 1 Zvn‡j †gvU wewb‡qvM = 8x
 14 +  17.5 +  20 †gvU cÖvwß = (3x Gi 115% + 5x Gi 90%) = 7.95x
3 5 15
 weKí mgvavb: Mo kZKiv jvf =
 ÿwZ =  
% = 16.5% 0.05x 5
 8x  100% = 8%
1
171. A cloth merchant sold half of his cloth at 20% profit. Half
of the remaining at 20% loss and the rest was sold at the 15×3+5×(10) 5
weKí mgvavb: wewb‡qv‡M †gvU kZKiv jvf= 3+5
= %
8
cost price. In the total transaction, his gain or loss will be
(GKRb Kvco e¨emvqx Zvi A‡a©K Kvco 20% jv‡f Ges Aewkó 174. A man bought goods worth 6000 Tk. and sold half of
Kvc‡oi A‡a©K 20% ÿwZ‡Z Ges evwK Kvco µqg~‡j¨ wewµ them at a gain of 10%. At what gain percent must he sell
the remainder so as to get a gain of 25% on the whole?
Ki‡jv| †jb‡`‡b Zvi †gvU kZKiv jvf/ÿwZ KZ?) (GKRb †jvK 6000 UvKv g~‡j¨i cY¨ wK‡b A‡a©K 10% jv‡f wewµ
Neither loss nor gain 5% loss
K‡i| cy‡iv c‡Y¨i Dci 25% jvf ivL‡Z evKx cY¨ kZKiv KZ jv‡f
5% gain 10% gain 
c
wewµ Ki‡Z n‡e?)
 mgvavb: 170 bs mgvav‡bi Abyiƒc| 25% 30%
awi, Kvc‡oi cwigvY 100 MR 35% 40% d
Kvc‡oi µqg~j¨ 100 UvKv|  mgvavb: awi, x% jv‡f Zv‡K evKx A‡a©K gvj wewµ Ki‡Z n‡e|
50  120
20% jv‡f 50 MR Kvc‡oi weµqg~j¨ =  1 1
 100  = 60 UvKv 2
×10+ x
2
25  80 Mo kZKiv jvf =
20% ÿwZ‡Z = 25 MR Kvc‡oi weµqg~j¨ = 
50 1
2  100  = 20 UvKv x
µqg~‡j¨ 25 MR Kvc‡oi weµqg~j¨ = (25  1) = 25 UvKv  25 = 5+
2
†gvU weµqg~j¨ = (60 + 25 + 20) = 105 UvKv x
 jvf = (105 – 100) = 5 UvKv  = 20
2
x = 40
kZKiv jvf = 100  100 = 5%
5
 40%
34 BANK MATH BIBLE
175. A merchant has 1000 kg of sugar, part of which he sells 177. A man sells two horses for 1475 Tk. The cost price of
at 8% profit and the rest at 18% profit. He gains 14% the first is equal to the selling price of the second. If the
on the whole. The quantity (in kg) sold at 18% profit is first is sold at 20% loss and the second at 25% gain,
(GKRb e¨emvqx Zvi Kv‡Q _vKv 1000 †KwR wPwbi wKQz cwigvY what is his total gain or loss (in taka) (GKRb e¨w³ 1475
8% jv‡f Ges evwK cwigvY 18% jv‡f weµq K‡i| †m meUzKzi UvKvq `ywU †Nvov wewµ K‡i| cÖ_gwUi µqg~j¨ wØZxqwUi weµqg~‡j¨i
Dci 14% jvf K‡i| Zvn‡j 18% jv‡f KZ †KwR wewµ K‡i?) mgvb| hw` cÖ_g †NvovwU 20% ÿwZ‡Z Ges wØZxqwU 25% jv‡f
400 560 wewµ K‡i, Zvi †gvU jvf ev ÿwZ KZ?)
600 640 
c 60 Tk. loss 80 Tk. gain
 mgvavb: awi, cÖwZ †KwR wPwbi µqg~j¨ 1 UvKv| 60 Tk. gain Neither gain nor loss 
d
1000 †KwR wPwbi µqg~j¨ 1000 UvKv  mgvavb: awi, 1g †Nvovi weµqg~ j¨ = x UvKv
18% jv‡f wewµ K‡i x †KwR Ges µqg~j¨ x UvKv Zvn‡j, 2qwUi weµqg~j¨ = (1475 – x) UvKv
(†h‡nZz cÖwZ †KwR 1 UvKv) 1g †Nvovi µqg~j¨ = (1475 – x) UvKv
8% jv‡f wewµ K‡i (1000 – x) †KwR Ges µqg~j¨ (1000 – x) UvKv 1g †Nvovq ÿwZi cwigvY = 20%
(†h‡nZz cÖwZ †KwR 1 UvKv)  100 UvKv µqg~j¨ n‡j weµqg~j¨ 80 UvKv
†h‡nZz, 14% jvf nq †gvU †jb‡`‡b, 80
1     100 
14
jv‡fi cwigvY = 1000  = 140 UvKv 80(1475x)
100
 (1475x)    
(1000 – x)  8 x  18 100
cÖkœg‡Z, 100
+
100
= 140 80
cÖkœg‡Z, 100  (1475 – x) = x
 8000 – 8x + 18x = 14000
 10x = 6000 5900
 4(1475 – x) = 5x  x = UvKv
 x = 6000 9
 2q †Nvovi weµqg~j¨ = 1475 –
18% jv‡f wewµ K‡i 600 †KwR| 5900 7375
weKí mgvavb:  9 
=
9
UvKv

2q †Nvovi µqg~j¨ = 125  9  = 9 UvKv

awi, 18% jv‡f x †KwR wPwb wewµ K‡i| 100 7375 5900
 8%  (1000x)   
18x+8(1000x)  1g †Nvovi µqg~j¨ = 2q †Nvovi weµqg~j¨
Mo kZKiv jvf = 1000 Ges 2q †Nvovi µqg~j¨ = 1g †Nvovi weµqg~j¨
18x+80008x  †gvU µqg~j¨ = †gvU weµqg~j¨
 14 =  jvf ev ÿwZ †Kv‡bvwUB n‡e bv|
1000
 10x + 8000 = 14000 178. Two-thirds of a consignment was sold at a profit of 6%
 10x = 6000 and the rest at a loss of 3%. If however there was an
 x = 600 overall profit of 540 Tk. the value of consignment was.
 600 kg. 2
(GKwU Pvjv‡bi 3 fvM cY¨ 6% jv‡f Ges evwK cY¨ 3% ÿwZ‡Z
176. A fruitseller has 24 kg of apples. He sells a part of these
at a gain of 20% and the balance at a loss of 5%. If on weµq Kiv n‡jv| hw` PvjvbwU‡Z †gvU 540 UvKv jvf nq, Pvjv‡bi
the whole he earns a profit of 10%, the amount of g~j¨ KZ?)
apples sold at a loss is (GKRb dj we‡µZvi Kv‡Q 24 kg 15000 Tk. 16000 Tk.
Av‡cj Av‡Q| Gi GKwU Ask †m 20% jv‡f Ges evwK Ask 5% 18000 Tk. None of these 
c
ÿwZ‡Z weµq K‡i| hw` †gv‡Ui Ici 10% jvf nq Z‡e ÿwZ‡Z  mgvavb: awi, Pvjv‡bi g~j¨ x UvKv
wewµZ Av‡c‡ji cwigvY KZ?) 2 2x
4.6kg 6kg 3
fvM c‡Y¨i `vg = 3 UvKv
9.6kg 11.4kg 
c 1 x
fvM c‡Y¨i `vg = 3 UvKv
 mgvavb: 175 bs mgvav‡bi Abyiƒc| 3
weµqg~j¨ =  3 Gi 106% + 3 Gi 97%
awi, ÿwZ‡Z wewµZ Av‡c‡ji cwigvY x kg  2x x 
Ges cÖwZ †KwR Av‡c‡ji µqg~j¨ x UvKv  
 †gvU µqg~j¨ = 24 UvKv 53x 97x 309x
= + =
†gvU weµqg~j¨ = [(24 – x) Gi 120% + x Gi 95%] 75 300 300
576 – 5x cÖkœg‡Z, weµqg~j¨  µqg~j¨ = jvf
 24 Gi 110% = 309x
20
576 – 5x 6 19x 576 – 5x 264 – x = 540
300
 = (24 – x) + = =  9x = 540  300
20 5 20 20 10
 576 – 5x = 528 540  300
 5x = 48 x=
9
 x = 9.6 kg  x = 18000
weKí c×wZ: awi, 5% ÿwZ‡Z wewµ K‡i x †KwR Av‡cj| 2 1
×6+ ×3
 20% jv‡f wewµ nq= (24x) †KwR Av‡cj| 3 3
(24x)×205x weKí mgvavb: †gvU kZKiv jvf = 1
% = 3%
 Mo kZKiv jvf = 24 3% G nq 540 UvKv
48020x5x 540
 10 = 1%   3

24
 240480= 25x 540×100
 x = 9.6 kg.
100%   3
 = 18000 UvKv|
PROFIT AND LOSS 35
179. A trader purchases a watch and a wall clock for 390  mgvavb: awi, A Nwoi µqg~j¨ x Ges B Nwoi (650 – x) UvKv
Tk. He sells them making a profit of 10% on the watch 20% jv‡f A Nwoi weµqg~j¨ = x UvKv Gi 120%
and 15% on the wall clock. He earns a profit of 51.50 120x
Tk. The difference between the original prices of the =
100
UvKv|
wall clock and the watch is equal to (GKRb e¨emvqx 390
Ges 25% ÿwZ‡Z B Nwoi weµqg~j¨ = (650  x) UvKv Gi 75%
UvKv w`‡q GKwU nvZNwo Ges GKwU †`qvj Nwo wKb‡jv| †m
75(650x)
nvZNwoi Dci 10% Ges †`qvj Nwoi Dci 15% jv‡f weµq = UvKv|
100
Ki‡jv| †m 51.50 UvKv jvf Ki‡jv| †`qvj Nwo Ges nvZNwoi cÖkœg‡Z, A Gi weµqg~j¨ = B Gi weµqg~j¨
µqg~‡j¨i cv_©K¨ KZ?) 120x 75(650x)
80 Tk. 100 Tk.  100 = 100
110 Tk. 120 Tk. 
c
120 8
 mgvavb: awi, †`qvj Nwoi `vg = x UvKv  650 – x = x= x
75 5
nvZNwoi `vg (390 – x) UvKv| 13
10% jv‡f nvZNwo †_‡K cÖvß jvf = (390  x) UvKv Gi 10%  x = 650
5
=
(390x)×10
UvKv|  x = 250
100  A Nwoi µqg~j¨ 250
15x  B Nwoi µqg~j¨ (650 – 250) = 400 UvKv
Ges 15% jv‡f †`qvjNwo †_‡K cÖvß jvf = x UvKv Gi 15% = 100 UvKv|
182. A farmer sold a cow and an ox for 800 Tk. and got a
cÖkœg‡Z, nvZNwo †_‡K cÖvß jvf+†`qvjNwo †_‡K cÖvß jvf = †gvU jvf profit of 20% on the cow and 25% on the ox. If he sells
(390 – x)  10 x  15 the cow and the ox for 820 Tk., he gets a profit of 25%
+ = 51.50 on the cow and 20% on the ox. The individual cost
100 100
 3900 – 10x + 15x = 5150 price of the cow and the ox is (GKRb K…lK 800 UvKvq
 5x = 1250 GKwU Miæ Ges GKwU luvo wewµ Ki‡jv| †m Miæi Dci 20% Ges
 x = 250 luv‡oi Dci 25% jvf Ki‡jv| hw` †m Miæ Ges luvowU †gvU 820
†`qvj Nwoi `vg = 250 UvKv UvKvq wewµ K‡i Zvn‡j Zvi Miæi Dci 25% Ges luv‡oi Dci
nvZ Nwoi `vg = (390 – 250) = 140 UvKv 20% jvf cvq| Miæ Ges luv‡oi µqg~j¨ K‡Zv?)
Zv‡`i µqg~‡j¨i cv_©K¨ = (250 – 140) = 110 UvKv| 530.60 Tk., 130.60 Tk. (approx)
180. Albert buys 4 horses and 9 cows for 13,400 Tk. If he 515.60 Tk., 115.60 Tk. (approx)
sells the horses at 10% profit and the cows at 20% 531.50 Tk., 135.50 Tk. (approx)
profit, then he earns a total profit of 1880 Tk. The cost Cannot be determined 
a
of a horse is (AvjevU© 4 wU †Nvov Ges 9wU Miæ wKbj 13400  mgvavb: MiæwUi µqg~j¨ x UvKv
UvKv w`‡q| hw` †m †Nvov¸‡jv 10% jv‡f Ges Mi渇jv 20% jv‡f luv‡oi µqg~j¨ y UvKv
weµq K‡i, Zvi †gvU 1880 UvKv jvf nq| GKwU †Nvovi `vg KZ?) 20% jv‡f Miæi weµqg~j¨ = x UvKv Gi 120%
1000 Tk. 2000 Tk. Ges 25% jv‡f lvu‡oi weµqg~j¨ = y UvKv Gi 125%|
2500 Tk. 3000 Tk. 
b cÖkœg‡Z, x Gi 120% + y Gi 125% = 800
 mgvavb: awi, 4wU †Nvovi `vg x UvKv 6x 5y
 9wU Miæi `vg (13400 – x) UvKv  + = 80
5 4
10% jv‡f †Nvov †_‡K cÖvß jvf = x UvKv Gi 10%  24x +25y = 16000......................(i)
10x Avevi,
=
100
UvKv| 25% jv‡f Miæi weµqg~j¨ = x UvKv Gi 125%
Ges 20% jv‡f Miæ †_‡K cÖvß jvf = (13400x) UvKv Gi 20% 20% jv‡f lvu‡oi weµqg~j¨ = y UvKv Gi 120%
20(13400x) Ges cÖkœg‡Z, x Gi 125% + y Gi 120% = 820
=
100
UvKv| 5x 6y
cÖkœg‡Z, †Nvov †_‡K cÖvß jvf + Miæ †_‡K cÖvß jvf = †gvU jvf  + = 820
4 5
x  10 (13400 – x) 20  25x + 24y = 16400......................(ii)
+ = 1880 mgxKiY (i) Ges (ii) †hvM K‡i cvB,
100 100
 10x + 268000 – 20x =188000 49x + 49y = 32400
 10x = 80000 x+y=
32400
...............................(iii)
 x = 8000 49
PviwU †Nvovi `vg = 8000 UvKv mgxKiY (i) †_‡K (ii) we‡qvM K‡i cvB,
8000 x – y = 400 ............................. (iv)
1wU †Nvovi `vg = = 2000 UvKv mgxKiY (iii) †_‡K (iv) we‡qvM K‡i cvB,
4
181. A man purchases two clocks A and B at a total cost of 32400
2x = + 400
650 Tk. He sells A with 20% profit and B at a loss of 49
25% and gets the same selling price for both the clocks. 52000
What are the purchasing prices of A and B  2x =
49
respectively? (GKRb e¨w³ †gvU 650 UvKvq `ywU Nwo A I B 26000
µq K‡i| †m 20% jv‡f A Ges 25% ÿwZ‡Z B NwowU weµq x=  x = 530.60
49
K‡i Ges Dfq Nwoi Rb¨ weµqg~j¨ GKB †cj| A I B Gi x Gi gvb mgxKiY (iii) G ewm‡q cvB,
µqg~j¨ h_vµ‡g KZ?) 32400 26000 6400
225 Tk., 425 Tk. 250 Tk., 400 Tk. y= – = = 130.60
49 49 49
275 Tk., 375 Tk. 300 Tk., 375 Tk. 
b  Miæi µqg~j¨ 530.60 UvKv Ges lvu‡oi µqg~j¨ 130.60 UvKv|
36
183. The C.P. of two watches taken together is 840 Tk. If by
selling one at a profit of 16% and the other at a loss of
12%, there is no loss or gain in the whole transaction,
then the C.P. of the two watches are respectively (`ywU
Nwoi µqg~j¨ †gvU 840 UvKv| hw` GKwU Nwo 16% jv‡f Ges Ab¨
NwowU 12% ÿwZ‡Z weµq Kiv nq, †Kvb jvf ev ÿwZ nq bv| `ywU
Nwoi µqg~j¨ h_vµ‡gÑ)
360 Tk., 480 Tk. 480 Tk., 360 Tk.
380 Tk., 460 Tk., 400 Tk., 440 Tk. 
a
 mgvavb: awi, GKwU Nwoi µqg~j¨ x UvKv
Ab¨wUi µqg~j¨ = (840 – x)
16% jv‡f 1g Nwoi weµqg~j¨= x UvKv Gi 116%
116x
= UvKv|
100
Ges 12% ÿwZ‡Z 2q Nwoi weµqg~j¨=(840x) UvKv Gi 88%
88(840x)
=
100
UvKv|
cÖkœg‡Z, 1g Nwoi weµqg~j¨+2q Nwoi weµqg~j¨ = 2wU Nwoi †gvU µqg~j¨
x  116 88(840 – x)
+ = 840
100 100
 116x – 88x + 73920 = 84000
 28x = 10080
 x = 360
GKwU Nwoi µqg~j¨ 360 UvKv
AciwUi µqg~j¨ = (840 – 360) = 480 UvKv
 Nwo `ywUi µqg~j¨ h_vµ‡g 360 UvKv, 480 UvKv|
184. On selling a chair at 7% loss and a table at 17% gain, a
man gains 296 Tk. If he sells the chair at 7% gain and
the table at 12% gain, then he gains 400 Tk. The actual
price of the table is (GKwU †Pqvi 7% ÿwZ‡Z Ges GKwU †Uwej
17% jv‡f weµq Kivq GKRb e¨w³i 296 UvKv jvf nq| hw` †m
†PqviwU 7% jv‡f Ges †UwejwU 12% jv‡f wewµ K‡i Zvi jvf nq
400 UvKv| †UwejwUi cÖK…Z g~j¨ KZ?)
1600 Tk. 1800 Tk.
2200 Tk. 2400 Tk.
 mgvavb: awi, †Pqv‡ii µqg~j¨ x Ges †Uwe‡ji µqg~j¨ y UvKv
†Pqvi wewµ eve` ÿwZ = x UvKv Gi 7%
Ges †Uwej wewµ eve` jvf = y UvKv Gi 17%
 cÖkœg‡Z, y Gi 17% – x Gi 7% = 296
17y – 7x = 29600 ....... (i)
Avevi, †Pqvi wewµ eve` jvf = x UvKv Gi 7%
Ges †Uwej wewµ eve` jvf = y UvKv Gi 17%
 cÖkœg‡Z, y Gi 12% + x Gi 7% = 400
 12y + 7x = 40000 ....... (ii)
(i) I (ii) mgvavb K‡i cvB, y = 2400 Ges x = 1600
 †Uwe‡ji µqg~j¨ 2400 UvKv
185. A space research company wants to sell its two
products A and B. If the product A is sold at 20% loss
and the product B at 30% gain, the company will not
loss anything. If the product A is sold at 15% loss and
the product B at 15% gain, the company will lose 6 Tk.
million in the deal. What is the cost of product B? (GKwU
†¯úm wimvm© †Kv¤úvwb Zvi `ywU cY¨ A I B wewµ Ki‡Z Pvq| hw`
A cY¨ 20% ÿwZ‡Z Ges B cY¨ 30% jv‡f weµq K‡i
†Kv¤úvwbwUi †Kv‡bv ÿwZ n‡e bv| hw` A cY¨ 15% ÿwZ‡Z Ges B
cY¨ 15% jv‡f wewµ K‡i †Kv¤úvwbwUi 6 wgwjqb UvKv ÿwZ nq| B
c‡Y¨i g~j¨ KZ?)
80 million Tk. 100 million Tk.
120 million Tk. 140 million Tk. 
a 0.0666
BANK MATH BIBLE
 mgvavb: 184 bs mgvav‡bi Abyiƒc|
awi, A c‡Y¨i g~j¨ x Ges B c‡Y¨i g~j¨ y wgwjqb
 x Gi 20% = y Gi 30%
x 3y
 =
5 10
3y
x= ......... (i)
2
Ges x Gi 15% – y Gi 15% = 6

15
(x – y) = 6
100
 x – y = 40
3y
 – y = 40
2
 y = 80
 B c‡Y¨i g~j¨ 80 wgwjqb
186. A small and medium enterprise imports two
components A and B form Taiwan and China
respectively and assembles them with other
components to from a toy. Component A contributes to
10% of production cost while component B contributes
to 20% of production cost. Usually the company sells
this toy at 20% above the production cost. Due to
increase in the raw material and labour cost in both the
countries, component A became 20% costlier and
component B became 40% costlier. Owing to these
reasons the company increased its selling price by
15%. Considering that cost of other components does
not change, what will be the profit percentage if the toy
is sold at the new price? (GKwU †QvU I gvSvwi cÖwZôvb
ZvBIqvb I Pxb n‡Z `ywU hš¿vsk A I B Avg`vbx K‡i Ges †m¸‡jv
Ab¨vb¨ hš¿vs‡ki mv‡_ †Rvov jvwM‡q GKwU †Ljbv ˆZwi K‡i| A
hš¿vsk †gvU Drcv`‡b Li‡Pi 10% Ges B hš¿vsk †gvU Drcv`‡b
Li‡Pi 20% enb K‡i| mvaviYZ cÖwZôvbwU Zv‡`i Drcv`b Li‡Pi
†P‡q 20% †ewk `v‡g †LjbvwU weµq K‡i| Dfq †`‡k KuvPvgvj I
kÖwgK Li‡Pi cwigvY e„w× cvIqvq A Gi `vg 20% Ges B Gi `vg
40% evwo‡q †`q| KvuPvgv‡ji `vg e„w×i Kvi‡Y †Kv¤úvwb †Ljbvi

d `vg 15% evwo‡q †`q| Ab¨vb¨ hš¿vs‡ki `vg AcwieZ©bkxj a‡i
†LjbvwU bZzb `v‡g weµq Ki‡j kZKiv KZ jvf n‡e?)
15.5% 25.5%
35.5% 40% 
b
 mgvavb: awi, †LjbvwUi cÖK…Z g~j¨ = 100 UvKv
Zvn‡j, A hš¿vs‡ki cÖK…Z g~j¨ = 100 UvKvi 10% = 10 UvKv
Ges B Ó Ó Ó = 100 UvKvi 20% = 20 UvKv
 †LjbvwUi cÖK…Z weµqg~j¨ = 100 UvKvi 120% = 120 UvKv
A hš¿vs‡ki bZzb g~j¨ = 10 UvKvi 120% = 12 UvKv
B Ó Ó Ó = 20 UvKvi 140% = 28 UvKv
 †LjbvwUi bZzb Drcv`b g~j¨ = [100 + (12 + 28) – (10 + 20)] = 110 UvKv
 †LjbvwUi bZzb weµqg~j¨ = 120 UvKvi 115% = 138 UvKv
 jvf = (138 – 110) = 28 UvKv
 kZKiv jvf =  
28
110  100% = 25.45%  25.5%
187. A firm of readymade garments makes both men's and
women's shirts. It’s average profit is 6% of the sales.
Its profit in men's shirts average 8% of the sales and
women's shirts comprise 60% of the out-put. The
average profit per sales taka in women's shirts is
(†iwW‡gW Mv‡g©›Um Gi GKwU dvg© cyiæl Ges gwnjv Df‡qi Rb¨B
kvU© ˆZwi K‡i| Gi weµ‡qi Ici Mo jvf 6% nq| cyiæl‡`i kv‡U©
M‡o 8% jvf nq Ges gwnjv‡`i kv‡U©i †gvU 60% Av‡m|
gwnjv‡`i kv‡U© cÖwZ UvKvq Mo jvf KZ?)
0.0166 0.0466
None of these 
b
PROFIT AND LOSS 37
 mgvavb: awi, †gvU wewµ x UvKv  eZ©gvb Drcv`b LiP = (52 + 72) = 124
Ges gwnjv‡`i kvU© †_‡K Mo jvf wewµi y% eZ©gvb weµqg~j¨ = 115 UvKvi 160% = 184 UvKv
dvg©wU †gvU ˆZixK…Z kv‡U©i 60% gwnjv‡`i Rb¨ evbvq|  eZ©gv‡b jvf = (184 – 124) = 60 UvKv
 (10060)% = 40% kvU© evbv‡bv nq cyiæl‡`i Rb¨|
 eZ©gv‡b kZKiv jvf =  
60
 cyiæl‡`i kvU© †_‡K Avmv jv‡fi cwigvY= x Gi 40% Gi 8% 124  100% = 48.39%
Ges gwnjv‡`i kvU© †_‡K Avmv jv‡fi cwigvY=x Gi 60% Gi y% 190. Previously, the manufacturing cost of a product was
†gvU jvf= x Gi 6% thrice the cost of raw meterial. Now the cost of raw
 cÖkœg‡Z, meterial increases in the ratio 5:12 and manufacturing
cost increases in the ratio of 3:5. The previous cost of
cyiæ‡li kvU© †_‡K cÖvß jvf+gwnjv‡`i kvU© †_‡K cÖvß jvf = †gvU jvf
the product was 8 Tk. What should be the persent
 x Gi 40% Gi 8% + x Gi 60% Gi y% = x Gi 6% selling price so that 25% profit can be made? (c~‡e© GKwU
40 8 60 y 6
x  +x  =x c‡Y¨i Drcv`b LiP wQj KuvPvgv‡ji g~‡j¨i wZb¸Y| eZ©gv‡b
100 100 100 100 100
KuvPvgv‡ji g~j¨ 5 : 12 Abycv‡Z Ges Drcv`b LiP 3 : 5 Abycv‡Z
32 6y
 + =6 e„w× †cj| c~‡e© cY¨wUi g~j¨ wQj 8 UvKv| eZ©gv‡b weµqg~j¨ KZ
10 10
28 n‡j 25% jvf n‡e?)
y= = 4.66 13.70 Tk. 14.80 Tk.
6
 1 UvKvi 4.66% = .0466 UvKv 18.50 Tk. 19.50 Tk. 
c
188. The cost of manufacturing an article rose by 18% as a  mgvavb: cY¨wUi c~e©g~j¨ = 8 UvKv
result of the increase in the cost of raw material. A Drcv`b LiP = 3 × KvuPvgv‡ji g~j¨
manufacturer revised the selling price of the article so  Drcv`b LiP : KvuPvgv‡ji g~j¨ = 3 : 1
as to maintain the same profit percentage as before. 3
However, he found that he now got 9 Tk. more than the  c~‡e© Drcv`b LiP wQj =  8 = 6 UvKv
3+1
earliar profit by selling each article. What was the
earlier profit per article? (GKwU c‡Y¨i KuvPvgv‡ji g~j¨ e„w× 1
c~‡e© KuvPvgv‡ji g~j¨ wQj = 3+1  8 = 2 UvKv
cvIqvq Gi Drcv`b LiP 18% e„w× †cj| Drcv`bKvix c~‡e©i
mgcwigvY kZKiv jv‡fi Rb¨ weµqg~j¨ ch©v‡jvPbv K‡i‡Qb| wZwb Drcv`b LiP 3 : 5 Abycv‡Z e„w× cvq|
†`L‡jb eZ©gv‡b cÖwZwU cY¨‡Z c~‡e©i †P‡q 9 UvKv †ewk jvf n‡”Q| A_v©r c~‡e© Drcv`b LiP 3 UvKv n‡j eZ©gv‡b Zv 5 UvKv
c~‡e© cÖwZ c‡Y¨ jvf KZ wQj?) 5
    1     3 
36 Tk. 45 Tk.
5×6
50 Tk. 54 Tk. 
c     6     3 = 10 UvKv|
 mgvavb: awi, cÖK…Z µqg~j¨ 100 UvKv Ges weµqg~j¨ x UvKv
 jvf = (x – 100) UvKv KvuPvgv‡ji g~j¨ 5 : 12 Abycv‡Z e„w× cvq|
kZKiv jvf = (x – 100)% Abyiƒcfv‡e, c~‡e© KvuPvgv‡ji LiP 2 UvKv n‡j
bZzb µqg~j¨ = 118 UvKv 12 24
eZ©gv‡b Zv= 5 ×2= 5
59
 eZ©gv‡b jvf = 118 UvKvi (x – 100)% = (x – 100) cY¨wUi eZ©gvb weµqg~j¨
50
Drcv`b LiP + KvuPvgv‡ji g~j¨ = 10 + 5 
24
cÖkœg‡Z, eZ©gvb jvf  c~‡e©i jvf = 9 UvKv|
59
 (x – 100) – (x – 100) = 9 50+24 74
50 =
5
=
5
UvKv|
59
 (x – 100) = 9 74
50 25% jv‡f wb‡Y©q weµqg~j¨ = UvKv Gi 125%
 x – 100 = 50 5
 c~‡e© cÖwZwU c‡Y¨ jvf wQj 50 UvKv 74 125
= × = 18.50 UvKv|
189. The cost of raw materials of a product increases by 5 100
30%, the manufacturing cost increases by 20% and the 191. A milk vendor mixes water with milk in the ratio
selling price of the product increases by 60%. The raw 1:4. He then measures 800 ml instead of a litre
material and the manufacturing cost originally formed and sells the milk at a nominal profit of 20% over
40% and 60% of the total cost respectively. If the the cost price. what is his actual profit percentage?
original profit percentage was one fourth the original (GKRb `ya we‡µZv `y‡ai m‡_ 1:4 Abycv‡Z cvwb wgkvq| †m
manufacturing cost; find the approximate new profit Zvici cwigv‡Y 1 wjUv‡ii cwie‡Z© 800 wg.wj. †`q Ges µqg~‡j¨i
percentage. (GKwU c‡Y¨i KuvPvgv‡ji g~j¨ 30% e„w× †cj| Drcv`b
LiP 20% Ges weµqg~j¨ 60% e„w× †cj| KuvPvgvj I Drcv`b Dci 20% jv‡f weµq K‡i| Zvi cÖK„Z jvf KZ kZvsk?)
37.5% 50%
LiP g~jZ †gvU Li‡Pi h_vµ‡g 40% I 60%| hw` c~‡e©i kZKiv
jvf Drcv`b Li‡Pi GK-PZz_©vsk nq, eZ©gv‡b kZKiv jvf KZ?) 623.5% 87.5% 
d
48.39% 54.76%  mgvavb:
63.85% 66.72% 
a awi, 1 wjUvi ev 1000 wg.wj. LvuwU `y‡ai `vg = 10 UvKv
 mgvavb: awi, c~‡e©i Drcv`b LiP 100 UvKv cÖ_gZ, †m `y‡a 1:4 Abycv‡Z cvwb †gkvq,
d‡j Drcv`b LiP = 60 UvKv, KuvPvgv‡ji g~j¨ = 40 UvKv 1
ZvB 1 wjUvi ev 1000 wg.wj. `y‡a cvwb _v‡K = 1+4 ×1000
Avw` weµqg~j¨ = 100 + 4  = 115 UvKv
60
= 200 wg.wj.
KuvPvgv‡ji bZzb g~j¨ = 40 UvKvi 130% = 52  1000 wg.wj. `y‡a LvuwU `ya _v‡K gvÎ = (1000200) wg.wj.
bZzb Drcv`b LiP = 60 UvKvi 120% = 72 = 800 wg.wj.
38 BANK MATH BIBLE
wØZxqZ, †m cwigv‡cI Kg †`q| Avevi, 10% wWmKvD‡›U bZzb g~j¨ (10010) = 90 UvKv|
cwigv‡ci 1 wjUvi ev 1000 wg.wj. †Z LvuwU `ya = 800 wg.wj.  eZ©gvb g~j¨ 100 UvKv n‡j bZzb g~j¨ = 90 UvKv
800×800 80×1400 80×1400×90
 800     = 1000      =
100 100×100
= 640 wg.wj. = 1008 UvKv|
Avevi, weKí mgvavb: µqg~j¨ = 90% of 80% of 1400
1000 wg.wj. `y‡ai `vg 10 UvKv (aiv n‡q‡Q) = 
90 80
10×640 100  100  1400
 640   1000
= 6.4 UvKv| = 1008 UvKv|
A_v©r 1 wjUvi `y‡ai µqg~j¨ 6.4 UvKv|  1008 UvKv cÖ`vb Ki‡Z n‡jv|
120 195. A T-shirt bought for 50 Tk. is marked at 8 percent
20% jv‡f weµqg~j¨ = 10 Gi 120% = 10 × = 12 UvKv| profit and then sold at a 10 percent sales discount on
100
marked price. What is the selling price of the T-shirt?
 jvf nq = 12  6.4 = 5.60 UvKv| (GKwU wU-kvU© 50 UvKv w`‡q µq K‡i, 8% jv‡f wjwLZ g~j¨ w`‡q
5.60
 kZKiv jvf = 6.40×100%= 87.5% H g~‡j¨i Dci 10% Qv‡o weµq Kiv n‡jv| wU kv‡U©i weµqg~j¨ KZ?)
48 Tk. 50 Tk.
192. A shopkeeper offers 2.5% discount on cash 52 Tk. None of these 
d
purchases. What cash amount would Rohan pay for  mgvavb: wU kv‡U©i µqg~j¨ = 50 UvKv
a cycle, the marked price of which is 650 Tk. 8% jv‡f wjwLZ g~j¨ = (108% Gi 50)
(GKRb †`vKvb`vi bM` µ‡qi Dci 2.5% wWmKvD›U †`q| 650 UvKvi
= 
108
GKwU mvB‡Kj wKb‡Z n‡j †ivnvb †K KZ UvKv cwi‡kva Ki‡Z n‡e?) 100  50 = 54 UvKv
633.25 Tk. 633.75 Tk. wjwLZ g~j¨ 54 UvKvi Dci Qvo = 10% Gi 54 = 5.40
634 Tk. 635 Tk. 
b  weµqg~j¨ = (54 – 5.40) = 48.60 UvKv|
 mgvavb: 2.5% wWmKvD‡›U, cwi‡kva Ki‡Z nq = (100  2.5) = 97.5 UvKv| 196. An umbrella marked at 80 Tk. is sold for 68 Tk. The
100 UvKvi g~‡j¨ cwi‡kva Ki‡Z nq = 97.5 UvKv rate of discount is (80 UvKv wjwLZ g~‡j¨i GKwU QvZv 68 UvKvq
97.5 wewµ Kiv n‡jv| wWmKvD‡›Ui nviÑ)
1      = 100  15% 17%
97.5×650 18.5% 20% 
a
650      = 100 = 633.75 UvKv  mgvavb: 80 UvKvq wWmKvD›U †`qv nq = (8068)= 12 UvKv|
wWmKvD‡›Ui kZKiv nvi = 80  100 = 15%
193. If a company sells a car with a marked price of 12
2,72,000 Tk. and gives a discount of 4% on 2,00,000 Tk.
and 2.5% on the remaining amount of 72,000 Tk. then 197. A dress shop marked down all items as following:
the actual price charged by the company for the car is (GKwU Kvc‡oi †`vKvb Zv‡`i AvB‡Ugmg~n wb‡¤œ wjwce× Ki‡jv :
(hw` GKwU †Kv¤úvwb 272000 UvKv wjwLZ g~‡j¨ GKwU Mvox wewµ Group Regular Sale price
K‡i Ges 200000 UvKvi Dci 4% Ges Aewkó UvKvi Dci 2.5% price
Qvo †`q Zvn‡j, †Kv¤úvwb‡K KZ UvKv cÖ`vb Ki‡Z n‡e?) A 65 Tk. 55 Tk.
2,50,000 Tk. 2,55,000 Tk. B 60 Tk. 50 Tk.
C 70 Tk. 60 Tk.
2,60,100 Tk. 2,62,200 Tk. 
d
D 75 Tk. 65 Tk.
 mgvavb: wjwLZ g~j¨ = 272000 UvKv
Which group of items was offered at the greatest rate
Qvo = [4% of 20000) + (2.5% of 72000)] of discount (†Kvb MÖæ‡ci †ÿ‡Î me‡P‡q †ewk g~j¨Qv‡oi myweav
4 2.5 †`qv n‡q‡Q?)
= × 20000 + × 72000
100 100 A B
= (8000 + 1800) = 9800 UvKv| C D 
b
†Kv¤úvwb‡K w`‡Z n‡e = 272000  9800 UvKv = 2,62,200 UvKv  mgvavb:
194. Garima purchases a briefcase with an additional 10% MÖæc wbqwgZ g~j¨ weµqg~j¨ g~j¨ Qvo
discount on the reduced price after deducting 20% on
A 65 UvKv 55 UvKv 10
the labelled price. If the labelled price was 1400 Tk., at
what price did she purchase the briefcase? (wjwLZ g~‡j¨i B 60 UvKv 50 UvKv 10
Dci 20% Kgv‡bvi c‡ii g~‡j¨i Dci 10% wWmKvD‡›U Mwigv C 70 UvKv 60 UvKv 10
GKwU weªd‡Km wKb‡jv| hw` wjwLZ g~j¨ 1400 UvKv nq, Zvn‡j, †m D 75 UvKv 65 UvKv 10
MÖæc A : kZKiv g~j¨ Qvo = 65  100% = 15.38%
KZ UvKv w`‡q weªd‡KmwU wK‡bwQ‡jv?) 10
980 Tk. 1008 Tk.
MÖæc B : kZKiv g~j¨ Qvo = 60  100% = 16.66%
10
1056 Tk. 1120 Tk. 
b
 mgvavb: 20% `vg Kgv‡bv n‡j eZ©gvb g~j¨ = 80 UvKv
MÖæc C : kZKiv g~j¨ Qvo = 70  100% = 14.29%
10
 c~e©g~j¨ 100 UvKv n‡j eZ©gvb g~j¨ = 80 UvKv
MÖæc D : kZKiv g~j¨ Qvo = 75  100% = 13.33%
80×1400 10
 1400     = 100
PROFIT AND LOSS 39
198. Vanita bought a watch with 25% discount on the weµqg~j¨ 70.4 UvKv n‡j wjwLZ g~j¨ 100 UvKv
selling price. If the watch cost her 780 Tk., what is the 100
original selling price of the watch? (fwbZv weµq g~‡j¨i  1     70.4 
Dci 25% Qv‡o GKwU Nwo wKb‡jv| hw` Gi `vg 780 UvKv w`‡Z 100×704
nq, Zvn‡j NwowUi cÖK„Z g~j¨ KZ?)  704    
70.4
= 1000 UvKv|
950 Tk. 1000 Tk. weKí mgvavb: awi, wjwLZ g~j¨= x UvKv|
1040 Tk. Cannot be determined 
c 1g †ÿ‡Î 20% Qvo, ZvB (10020)= 80% UvKv cwi‡kva Ki‡Z nq|
 mgvavb: awi, NwowUi cÖK…Zg~j¨ x UvKv 2q †ÿ‡Î 12% Qvo, ZvB (10012)= 88% UvKv cwi‡kva Ki‡Z nq|
25% Qvo, ZvB cÖK…Z g~‡j¨i 75% w`‡Z nq|  x Gi 80% Gi 88% = weµqg~j¨
75 80 88
 x Gi 75% = 780  x × 100 = 780 x× × = 704 UvKv
100 100
780  100 704×100×100
x= x= = 1000 UvKv|
 75  = 1040 UvKv| 80×88
199. In a sale, perfume is available at a discount of 15% on 202. A fan is listed at 1500 Tk. and a discount of 20% is
the selling price. If the perfume's discounted selling offered on the list price. What additional discount must
price is 3675.40 Tk. what was the original selling price be offered to the customer to bring the net price to
1104? (GKwU d¨v‡bi `vg 1500 UvKv †jLv n‡jv Ges 20% Qvo
of the perfume? (weµq g~‡j¨i Dci 15% Qv‡o cviwdDg
†`qv n‡jv| Kv÷gvi‡`i‡K AviI kZKiv KZ Qvo w`‡j bxU g~j¨
cvIqv hv‡”Q| hw` cviwdD‡gi wWmKvD›U cieZ©x g~j¨ 3675.40
1104 UvKv n‡e?)
UvKv nq, cviwdD‡gi cÖK…Z weµqg~j¨ KZ?) 8% 10%
4294 Tk. 4324 Tk.
4386 Tk. 4400 Tk.
12% 15% 
a
 mgvavb: awi, 2q †ÿ‡Î Av‡iv x% wWmKvD›U w`‡j wbU g~j¨ 1104 UvKv n‡e|
None of these 
b
1g †ÿ‡Î 20% Qvo Ges 2q †ÿ‡Î Qvo x%| ZvB 1500 UvKv
 mgvavb: awi, cviwdD‡gi cÖK…Z weµqg~j¨ x UvKv wjwLZ g~‡j¨i cÖ_‡g (100  20) ev 80% Ges c‡i (100x)%
15% Qvo A_v©r cÖK…Z weµqg~‡j¨i 85% UvKv w`‡Z nq| cwigvY w`‡Z nq|
 x Gi 85% = 3675.40 1500 Gi 80% Gi (100x)% = 1104
85
x× = 3675.40  1500 
80 100x
 = 1104
100 100 100
3675.40  100
x= 100x 1104 100
 85  = 4324 UvKv| 
100
= 
1500 80
= 0.92
200. A pair of articles was bought for 37.40 at a discount of  100x = 0.92100= 92
15%. What must be the marked price of each of the  x = 10092 = 8
articles (GK †Rvov cY¨ 15% Qv‡o 37.40 UvKvq µq Kiv n‡jv| 203. A discount of 15% on one article is the same as a
cÖwZwU c‡Y¨i wjwLZ g~j¨ KZ?) discount of 20% on another article. The costs of the
11 Tk. 22 Tk. two articles can be (GKwU c‡Y¨i Dci 15% Qvo Aci c‡Y¨i
33 Tk. 44 Tk. 
b 20% Qv‡oi mgvb| `ywU c‡Y¨i µqg~j¨ KZ?)
40 Tk., 20 Tk. 60 Tk., 40 Tk.
 mgvavb: cÖwZwU c‡Y¨i µqg~j¨ =  2  = 18.70
37.40
80 Tk., 60 Tk. 60 Tk., 40 Tk. c
awi, wjwLZ g~j¨ = 100 UvKv|  mgvavb: awi, `ywU c‡Y¨i µqg~j¨ x Ges y UvKv|
15% Qv‡o µqg~j¨= 100  15 = 85 UvKv| Zvn‡j, x Gi 15% = y Gi 20%
µqg~j¨ 85 UvKv n‡j wjwLZ g~j¨ 100 UvKv| 15 20 x 20 4
 x  100 = y  100 = y = 15 = 3
18.70  100
  18.70     85
= 22 UvKv|  x Ges y Gi AbycvZ 4 : 3|
201. A shopkeeper gives 12% additional discount on the
GB AbycvZ Abyhvqx, `ywU c‡Y¨i µqg~j¨ 80 UvKv 360 UvKv|
discounted price, after giving an initial discount of 204. If the S.P of 24 Tk. results in a 20% discount on list
price, what S.P would result in a 30% discount on list
20% on the labelled price of a radio. If the final sale
price? (wjwLZ g~‡j¨i Dci 20% Qv‡o weµqg~j¨ 24 UvKv n‡j,
price of the radio is 704 Tk., then what is its labelled
price (GKRb †`vKvb`vi wjwLZ g~‡j¨i Dci cÖv_wgK 20% Qvo
wjwLZ g~‡j¨i Dci 30% Qv‡o weµqg~j¨ KZ?)
18 Tk. 20 Tk.
†`qvi c‡i g~‡j¨i Dci Av‡iv 12% Qvo †`q| hw` weµqg~j¨ 704
UvKv nq, Zvn‡j cÖK…Z wjwLZ g~j¨ KZ?)
21 Tk. 27 Tk. c
 mgvavb: awi, wjwLZ g~j¨ x UvKv|
844.80 Tk. 929.28 Tk.
wjwLZ g~‡j¨ 20% Qvo ZvB,
1000 Tk. 1044.80 Tk. 
c
weµq g~j¨  wjwLZ g~‡j¨i = (100  20) = 80%
 mgvavb: awi, wjwLZ g~j¨ = 100 UvKv
 x Gi 80% = weµqg~j¨
1g †ÿ‡Î, 20% Qv‡o weµqg~j¨ = (100  20) = 80 UvKv| 80
2q †ÿ‡Î, µqg~j¨ = 80 UvKv  x  100 = 24
2q 12% Qvo †`qv nq GB 80 UvKvi Dci| 24100
 12% Qv‡o weµqg~j¨ = 80 UvKv  80 UvKv Gi 12% x= = 30 UvKv|
80
= (80  80 ×
12
) UvKv|  wjwLZ g~j¨ 30 UvKv|
100 Avevi, 30% Qvo w`‡j,
= (80  9.6 ) UvKv 70
= 70.4 UvKv weµqg~j¨ = 30 Gi 70%= 30  100 = 21 UvKv|
40 BANK MATH BIBLE
205. An article was sold for y Tk. after giving a discount of  mgvavb: awi, 6000 UvKvi Ici g~j¨Qvo x%
x%. Then, its list price is (GKwU c‡Y¨i Ici x% g~j¨ Qvo †`qv Av‡Q, 20000 UvKvq Qvo 8%;
†`qvq GwU y UvKvq wewµ nq| Zvn‡j cY¨wUi wbqwgZ g~j¨ KZ?) 10000 UvKvq Qvo 5%;
100y 100y 6000 UvKvq Qvo x (awi)|
100 – x 1–x †gvU = 36000 UvKvq Qvo †gvU 7%|
100y  20000 Gi (100  8)% + 10000 Gi (100  5)% + 6000
1 –(x/100)
None of these a
Gi (100  x)% = †gvU 36000 Gi (107)%
 mgvavb: awi, wbqwgZ g~j¨ z UvKv  20000 Gi 92% + 10000 Gi 95% + 6000 Gi (100x)%
 x% Qvo| = 36000 Gi 93%
 z Gi (100 – x)% = y 92 95 100  x 93
–  20000  +10000  + 6000  = 36000 
 
100 x 100 100 100 100
 100  z = y 6000 (100  x)
 18400 + 9500 + = 33480
z= 
100y 100
100 – x 100-x
206. A seller allows a discount of 5% on a watch. If he  6000  = 33480  18400
100
allows a discount of 7% he earns 15 Tk. less in the 5580
profit. What is the marked price? (GKRb we‡µZv GKwU  100  x =  100
6000
Nwoi Dci 5% Qvo w`‡jv| hw` †m 7% Qvo †`q Zvn‡j 15 UvKv  100  x = 93
jvf Kg nq| wjwLZ g~j¨ KZ?) x=7
697.50 Tk. 712.50 Tk. 209. Manoj sold an article for 15000 Tk. Had he offered a
discount of 10% on the selling price, he would have
750 Tk. 817.50 Tk. c
earned a profit of 8%. What is the cost price? (g‡bvR
 mgvavb: awi, wjwLZ g~j¨ x UvKv GKwU cY¨ 15000 UvKv w`‡q wewµ Ki‡jv| †m weµqg~‡j¨i Dci
Zvn‡j x Gi 7% – x Gi 5% = 15 10% Qvo w`‡j, Zvi 8% jvf n‡Zv| Zvi µqg~j¨ KZ?)
7x 5x
 – = 15 12250 Tk. 12500 Tk.
100 100 13250 Tk. 13500 Tk.
 2x = 1500  x = 750 None of these 
b
weKí c×wZ: 2% = 15 UvKv  mgvavb: awi, µqg~j¨ = x UvKv|
15
1% =  GLv‡b, weµqg~j¨ = 15000 UvKv|
2
10% Qvo w`‡j, bZzb weµqg~j¨ (100  10) = 90 UvKv|
15
100% =  100 = 750 UvKv| c~‡e©i weµq g~j¨ 100 UvKv n‡j Qvomn weµqg~j¨ 90 UvKv
2
90  15000
207. Jatin bought a refrigerator with 20% discount on the   15000     100
= 13500 Tk.
labelled price. Had he bought it with 25% discount he
should have saved 500 Tk. At what price did he buy the 8% jvf n‡j weµqg~j¨ (100 + 8) = 108 UvKv|
refrigerator? (RwZb †j‡ejK…Z g~‡j¨i Ici 20% g~j¨Qv‡o weµq g~j¨ 108 UvKv n‡j Qvomn weµqg~j¨ 100 UvKv
GKwU wd«R µq Kij| hw` †m GwU 25% g~j¨ Qv‡o µq KiZ 100  13500
  13500     108
Zvn‡j 500 UvKv DØ„Z _vKZ| †m KZ UvKvq wd«RwU µq K‡iwQj?)
= 12500Tk.
5000 Tk. 10,000 Tk.
210. A manufacturer offers a 20% rebate on the marked
12,500 Tk. 15,000 b price of a product. The retailer offers another 30%
 mgvavb: awi, †j‡ejK…Z g~j¨ x UvKv rebate on the reduced price. The two reductions are
 (x Gi 80%)  (x Gi 75%) = 500 equivalent to a single reduction of (GKRb Drcv`bKvix
80x 75x GKwU c‡Y¨i wjwLZ g~‡j¨i Dci 20% Qvo †`q| n«vmK…Z g~‡j¨i Dci
  = 500 Av‡iv 30% Qvo w`‡j, `ywU Qvo GK‡Î KZ kZvsk Qv‡oi mgvb?)
100 100
5x 40% 44%
 = 500
100 46% 50% 
b

x= 
500 100  mgvavb: awi, wjwLZ g~ j¨ 100 UvKv,
 5  = 10,000 UvKv `yB av‡c 20% I 30% evÆv †`q ZvB-
208. A sells a scooter priced at 36000 Tk.. He gives a cÖK…Z weµqg~j¨ = 100 Gi 80% Gi 70%
doscount of 8% on the first 20000 Tk. and 5% on the
= 100 
70 80 
 = 56 UvKv
next 10000Tk. How much discount can he afford on the  100 100
remaining 6000Tk. if he is to get as much as when 7% GKK n«vm = (100 – 56)% = 44%
discount is allowed on the total? (A, 36000 UvKvq GKwU  `ywU n«vm wgwj‡q GKK 44% g~j¨ n«v‡mi mgvb|
¯‹zUvi wewµ K‡i| †m cÖ_g 20000 UvKvi Ici 8% g~j¨Qvo Ges 211. Successive discounts of 10%, 12% and 15% amount to
cieZ©x 10000 UvKvi Ici 5% g~j¨Qvo w`j| †m evKx 6000 a single discount of (10%, 12% Ges 15% Gi wZbwU
UvKvi Ici KZ g~j¨Qvo w`‡j †gv‡Ui Ici 7% g~j¨Qvo †`qv n‡e?) avivevwnK Qvo KZ kZvsk Qv‡oi mgvb?)
5% 6% 32.68% 35.28%
7% 8% c 36.68% None of these 
a
PROFIT AND LOSS 41
 mgvavb: awi, GKwU c‡Y¨i wjwLZ g~j¨ 100 UvKv 2q †ÿ‡Î 5% Qvo ZvB-
10%, 12% I 15% Qvo †`qv nq- evRvig~j¨ 100 UvKv n‡j weµqg~j¨ = 95 UvKv
Zvn‡j weµqg~j¨ = 100 Gi 90% Gi 88% Gi 85% 95
 1    = 100 
= 100  
85 88 90
 
 100 100 100 8095 8095 95
= 67.32 UvKv  100
   = 100  100 
GKK n«vm = (100 – 67.32)% = 32.68% = 72.20 UvKv|
212. A discount series of p% and q% on an invoice is the jÿ¨ Kiæb: GB mgm¨vi 2q †ÿ‡Îi †kl jvBb †Lqvj Kiæb| 80
same as a single discount of (GKwU Pvjv‡bi Ici ch©vqµ‡g UvKv evRvig~‡j¨i Dci 5% I 5% Qvo w`‡j weµqg~j¨ nq =
q% I p% g~j¨Qvo w`‡j †mwU wb‡Pi †Kvb g~j¨Qv‡oi mgvb n‡e?) 8095 95
p + q + pq % p – q + pq %  | A_v©r G‡K mnRfv‡e [80 Gi (1005)% Gi
100 100
 100   100  (1005)%] AvKv‡i e¨envi Ki‡j Aí mg‡q `ªæZ mgvavb Kiv hvq|

100 – p + q +
pq 
% None of these 
d weKí mgvavb: 5% I 5% Gi `ywU g~j¨Qvo ZvB-
 100 
weµqg~j¨= 80 UvKvi 95% Gi 95% = 80  100  100 = 72.20
 mgvavb: awi, evRvig~j¨ 100 UvKv 95 95
p% I q% Qvo w`‡j-
 weµqg~j¨ = 100 UvKvi (100 – p)% Gi (100 – q)% 216. A dealer buys an article marked at 25000 Tk. with
20% and 5% off. He spends 1000 Tk. on its repairs and
100 – q 100 – p
=   100 UvKv sells it for 25000 Tk. What is his gain of loss percent?
 100 100  (GKRb e¨emvqx 25000 UvKv wjwLZ g~‡j¨i GKwU cY¨ 20% Ges
 (100 – q) (100 – p)
5% Qv‡o µq K‡i| †m 1000 UvKv w`‡q GwU †givgZ K‡i Ges
=
 100  UvKv
(100 – q) (100 – p)  25000 UvKvq wewµ K‡i, Zvi kZKiv jvf ev ÿwZ KZ?)
 g~j¨Qvo = 100 –   % = p + q –
 pq 
%
  100   100 Loss of 25% Gain of 25%
213. Three successive discounts of 20% on the marked price Loss of 10% Gain of 10% 
b
of a commodity are together equivalent to a single  mgvavb: 20% I 5% Qv‡o,
discount of (GKwU c‡Y¨i evRvi g~‡j¨i Ici cici wZbwU 20% cY¨wUi µqg~j¨ = 25000 Gi 80% Gi 95%
g~j¨Qvo w`‡j †mwU †gv‡Ui Ici wb‡Pi †Kvb g~j¨Qv‡oi mgvb n‡e?) 80 95
48.8% 50.2% = 25000  
100 100
55.8% 60% 
a = 19000 UvKv|
 mgvavb: awi, evRvig~j¨ 100 UvKv †givgZ LiP eve` µqg~j¨ = 19000 + 1000 = 20000 UvKv
 weµqg~j¨ = 100 UvKvi 80% Gi 80% Gi 80%  cY¨wUi weµqg~j¨ = 25000 UvKv †`Iqv Av‡Q
= 100 
80 80 80  †h‡nZz weµqg~j¨ µqg~j¨ A‡cÿv †ewk ZvB jvf n‡e Ges
  = 51.20 UvKv
 100 100 100
 g~j¨Qvo = (100 – 51.20)% = 48.8% weµqg~j¨µqg~j¨
kZKiv jvf =  100%
214. A shop gives 10% discount on the purchase of an item. µqg~j¨
= 
If paid for in cash immediatly, a further discount of 5000
12% is given. If the original price of the item is 250 Tk. 20000  100% = 25%
what is the price of the article if a cash purchase made? 217. If an article with marked price of 400 Tk. is sold at
(GKwU †`vKv‡b cY¨ µ‡qi Dci 10% Qvo †`qv nq| hw` bM` successive discounts of 10%, 25% and 15%, what is the
cwi‡kv‡ai k‡Z©, Av‡iv 12% Qvo †`qv nq| cY¨wUi evRvi g~j¨ approximate price the coustomer has to pay? (hw` GKwU
250 UvKv Ges bM` †Kbv n‡j cY¨wUi Qvo cieZ©x g~j¨ KZ?) c‡Y¨i wjwLZ g~j¨ 400 UvKv Ges cY¨wU 10%, 25% Ges 15%
190 Tk. 195 Tk. avivevwnK Qv‡o weµq nq, Zvn‡j †µZv‡K µqg~j¨ eve` KZ UvKv
198 Tk. 200 Tk. 
c cÖ`vb Ki‡Z n‡e?)
 mgvavb: GLv‡b cici `ywU g~j¨ n«vm 10% I 12%| 230 Tk. 270 Tk.
evRvi g~j¨ = 250 UvKv 300 Tk. 360 Tk. 
a
 Qvo cieZ©x g~j¨ = 250 Gi 90% Gi 88%  mgvavb: †µZvi µqg~j¨ w`‡Z n‡e wjwLZ g~j¨ †_‡K 10%, 25%
= 250 
88 90 
 = 198 UvKv| Ges 15% Qvo ev` w`‡q|
 100 100
215. Find the selling price of an article if a shopkeeper  µqg~j¨ = 400 Gi (10010)% Gi (10025)% Gi (10015)%
allows two successive discounts of 5% each on the 90 75 85
400    = 229.50 UvKv = 230 UvKv (cÖvq)
marked price of 80 Tk. (hw` GKRb †`vKvb`vi 80 UvKvi 100 100 100
evRvig~‡j¨i GKwU c‡Y¨i Ici cici `ywU 5% g~j¨Qvo †`q Z‡e 218. For the purchase of a motor car, a man has to pay
cY¨wUi weµqg~j¨ KZ?) 17000 Tk. when a single discount of 15% is allowed.
70.10 Tk. 70.20 Tk. How much will he have to pay for it if two successive
72 Tk. 72.20 Tk. 
d discounts of 5% and 10% respectively are allowed?
 mgvavb: 1g †ÿ‡Î 5% Qv‡o ZvB- (GKwU †gvUi Mvwo µq Kivi †ÿ‡Î GKRb e¨w³‡K 17000 UvKv
evRvig~j¨ 100 UvKv n‡j weµqg~j¨ 100  5 = 95 UvKv cÖ`vb Ki‡Z nq| hLb wWmKvD‡›Ui nvi 15%| hw`| `ywU avivevwnK
8095 wWmKvD›U 5% Ges 10% †`qv nq, Zvn‡j Zv‡K †gvUi MvwowUi
 80    =
100
 Rb¨ KZ UvKv cwiv‡kva Ki‡Z n‡e?
8095 17000 Tk. 17010 Tk.
 5% Qv‡o eZ©gv‡b evRvi g~j¨ UvKv|
100 17100 Tk. 18000 Tk. 
c
42 BANK MATH BIBLE
 mgvavb: awi, †gvUi Mvwoi wjwLZ g~j¨ x UvKv 10% I 19% Qvo †`q ZvB-
†h‡nZz 15% Qvo ZvB MvwowU †Kbvi Rb¨ wjwLZ g~‡j¨i evwK B †`vKv‡b cÖvšÍxq g~j¨ = 100 UvKvi 90% Gi 81%
(10015)% ev 85% UvKv w`‡Z nq| 90 81
= 100  
 x Gi 85% = 17000 UvKv| 100 100
85 = 72.90 UvKv
 x  100 = 17000  A I B †Z cY¨wUi g~j¨ mgvb|
17000  100
x=
222. If on a marked price, the difference of selling prices
 85  = 20000 with a discounts of 30% and two successive discounts of
wjwLZ g~‡j¨ 20000 UvKvi Dci 5% I 10% wWmKvD›U †`qv n‡j- 20% and 10% is 72 Tk., then the marked price (in Tk.)
weµqg~j¨ = 20000 Gi (1005)% Gi (10010)% is (wjwLZ g~‡j¨i Dci 30% Qv‡o weµqg~j¨ Ges 20%, 10% `yBwU
95 90 avivevwnK Qv‡o weµqg~‡j¨i cv_©K¨ 72 UvKv n‡j, wjwLZ g~j¨ KZ?)
= 20000   2400 2500
100 100
= 17100 UvKv| 3000 3600 
d
 Zv‡K 17100 UvKv w`‡Z n‡e|  mgvavb: awi, wjwLZ g~j¨ x UvKv
219. After successive discounts of 12% and 5% an article GKwU wbw`©ó wWmKvD›U‡K K‡qKwU fv‡M wef³ Ki‡j weµqg~j¨ e„w×
was sold for 209 Tk. What was the original price of the cvq| ZvB 20% I 10% Qv‡o weµqg~j¨, 30% Qv‡o weµqg~j¨
article? (`ywU avivevwnK wWmKvD›U 12% Ges 5% Gi c‡i GKwU n‡Z †ewk nq|
cY¨ 209 UvKvq weµq nq, cY¨wUi cÖK…Z g~j¨ KZ wQj?) Zvn‡j, x Gi 90% Gi 80% – x Gi 70% = 72
226 Tk. 250 Tk.
 x 
90 80   70 
252 Tk. 269 Tk. 
b   x
 100 100   100  = 72
 mgvavb: awi, cÖK…Z g~j¨ x UvKv| 72x 70x
Zvn‡j, x Gi 88% Gi 95% = 209  – = 72
100 100
209  100  100
x= = 250 UvKv 
2x
 95  88  100
= 72
220. Applied to a bill for 1,00,000 the difference between a 72  100
x=
discount of 40% and two successive discounts of 36%
and 4% is (1,00,000 UvKvi GKwU we‡ji Ici 40% g~j¨Qvo
 2  = 3600 UvKv
223. An article is listed at 900 Tk. and two successive
Ges 36% I 4% Gi `ywU ch©vqµwgK g~j¨Qv‡oi cv_©K¨ KZ?) discounts of 8% and 8% are given on it, How much
Nil 1440 would the seller gain or lose. if he gives a single
2500 1960 
b discount of 16%, instead of two discounts? (GKwU c‡Y¨i
 mgvavb: 1g †ÿ‡Î- Ici 900 UvKv g~j¨ †jLv Av‡Q Ges Gi Ici 8% I 8% Gi `ywU
40% g~j¨Qvo ZvB 1,00,000 UvKvi Dci evwK (10040)% ch©vqµwgK g~j¨Qvo †`Iqv n‡jv& `ywU g~j¨Qv‡oi cwie‡Z© hw` 16%
= 60% w`‡Z nq| Gi GKwU g~j¨Qvo †`Iqv nq Z‡e KZ UvKv jvf ev ÿwZ n‡e?)
 weµqg~j¨ = 1,00,000 Gi 60% Gain of 4.76 Tk. Loss of 5.76 Tk.
= 1,00,000 
60
= 60,000 UvKv| Loss of 4.76 Tk. Gain of 5.76 Tk. b
100  mgvavb: 1g †ÿ‡Î 8% I 8% Qvo, ZvB 900 UvKvi Dci evwK (1008)%
2q †ÿ‡Î-
ev 92% I (1008)% ev 92% UvKv cwi‡kva Ki‡Z n‡e|
h_vµ‡g 36% I 4% g~j¨Qvo ZvB 1,00,000 UvKvi Dci h_vµ‡g
(10036)% = 64% Ges (1004)% = 96% w`‡Z nq|  1g †ÿ‡Î weµqg~j¨ = 900 Gi 92% Gi 92%
92 92
 Avevi weµqg~j¨ = 1,00,000 Gi 64% Gi 96% = 900  
100 100
64 96
= 1,00,000   = 61,440 UvKv| = 761.76 UvKv|
100 100
2q †ÿ‡Î 16% g~j¨ Qvo †`qv nq|
weµqg~‡j¨i cv_©K¨ = (61,440  60,000) = 1,440 UvKv
84
221. Two stores A and B mark the price of an item ZvB weµqg~j¨ = 900 Gi (10016)% = 900  100 UvKv = 756 UvKv
identically. A allows 3 successive discounts of 10%
each. B allows 10% discount on the list price and a  2q †ÿ‡Î weµqg~j¨ K‡g hvq ZvB ÿwZ nq-
subsequent discount of 19%. Under the circumstances, (761.76756) UvKv = 5.76 UvKv|
which of the follwing is true? (`ywU †`vKvb A I B GKB jÿ¨ Kiæb: 16% wWmKvD›U‡K chv©qµ‡g 8% I 8% fv‡M wef³
c‡Y¨i GKwU wbw`©ó `vg wba©viY K‡i| A H c‡Y¨i g~‡j¨i Ici Ki‡j weµqg~j¨ e„w× cvq|
wZbwU ch©vqµwgK 10% g~j¨Qvo †`q| B H c‡Y¨i Ici 10% I 224. Two shopkeepers announce the same price of 700 Tk.
19% ch©vqµwgK g~j¨Qvo †`q| GB cwiw¯’wZ‡Z wb‡Pi †KvbwU mwVK?) for a sewing machine. The first offers successive
The price of the article is cheaper at A. discounts of 30% and 6% while the second offers
The price of the article is cheaper at B. successive discounts of 20% and 16%. The shopkeeper
The price of the article is same at A and B. that offers better discount, charges ........ less than the
The price cannot be determined. c other shopkeeper. (`yBRb †`vKvb`vi GKwU †mjvB †gwk‡bi
 mgvavb: awi, cY¨wUi evRvig~j¨ 100 UvKv GKB g~j¨ 700 UvKv †NvlYv K‡i| cÖ_g Rb 30% I 6% Gi cici
10%, 10% I 10% Qvo †`q ZvB- `ywU g~j¨Qvo Ges wØZxqRb 20% I 16% Gi cici `ywU g~j¨Qv‡oi
A †`vKv‡b cÖvšÍxq g~j¨ = 100 UvKvi 90% Gi 90% Gi 90% my‡hvM †`q| †h †`vKvb`vi A‡cÿvK…Z fv‡jv myweav †`q, †m
90 90 90 evwKR‡bi †P‡q KZ UvKv Kg †bq?)
= 100    9.80 Tk. 16.80 Tk.
100 100 100
= 72.90 UvKv 22.40 Tk. 36.40 Tk. a
PROFIT AND LOSS 43
 mgvavb: 1g †ÿ‡Î, Qvo 30% I 6%, ZvB-  mgvavb: awi, evRvig~j¨ x UvKv
weµqg~j¨ = 700 UvKvi 70% Gi 94% 1g †ÿ‡Î 10%, 15% I 15% Qvo ZvB-
70 94 weµqg~j¨ = x Gi 90% Gi 85% Gi 85%
= 700   = 460.60 UvKv
100 100 90 85 85
2q †ÿ‡Î, Qvo 20% I 16% ZvB- =x  
100 100 100
weµqg~j¨ = 700 UvKvi 80% Gi 84%
=
65025 
= 700 
80

84
= 470.40 UvKv 100000 x UvKv
100 100 jvf = 30.05% n‡j
 cv_©K¨ = (470.40 – 460.60) = 9.80 UvKv weµqg~j¨ = 100+30.05 = 130.05 UvKv
225. A company offers three types of successive discounts  weµqg~j¨ 130.05 UvKv n‡j µqg~j¨ 100 UvKv
(GKwU †Kv¤úvwb wZb ai‡bi ch©vqµwgK g~j¨Qvo cÖ`vb K‡i) 65025 100 65025x x
(i) 25% and 15%,   100000
x   
130.05 100000 2
= UvKv
(ii) 30% and 10%
(iii) 35% and 5% wØZxq †ÿ‡Î 10% I 15% Qvo ZvB-
which offer is the best for a customer? ((i) 25% Ges 15% weµqg~j¨ = x Gi 90% Gi 85%
(ii) 30% Ges 10% (iii) 35% Ges 5%| GKRb †µZvi Rb¨ UvKv = 1000 x UvKv
90 85 765
=x 
†KvbwU me‡P‡q fv‡jv?) 100 100
 jvf = 
First offer 765x x  265 
Second offer 1000 – 2 = 1000 x UvKv
Third offer jvf  265 x
 kZKiv jvf =
Any one; all equally good 
c µqg~j¨  100% = 1000  2  100%
 mgvavb: awi, GKwU c‡Y¨i evRvig~j¨ 100 UvKv
= 
265x 2
(i) me©‡kl g~j¨ = 100 UvKv Gi 75% Gi 85% 1000  x  100% = 53%
75 85 228. A shopkeeper gives two successive discounts on an
= 100   = 63.75 UvKv
100 100 article marked 450 Tk. The first discount given is 10%.
(ii) me©‡kl g~j¨ = 100 UvKv Gi 70% Gi 90% If the customers pays 344.25 Tk. for the article, the
70 90 second discount given is (GKRb †`vKvb`vi 450 UvKvi wjwLZ
= 100   = 63 UvKv g~‡j¨i GKwU c‡Y¨i Dci `ywU avivevwnK wWmKvD›U †`q| cÖ_g
100 100
(iii) me©‡kl g~j¨ = 100 UvKv Gi 65% Gi 95% wWmKvD›U n‡jv 10%| hw` †µZv 344.25 UvKv w`‡q cY¨wU µq
65 95 K‡i, Zvn‡j wØZxq wWmKvD‡›Ui nvi KZ?)
= 100   = 61.75 UvKv
100 100 10% 12%
 (iii) Gi †ÿ‡Î me©‡kl g~j¨ me‡P‡q Kg| ZvB GwU me‡P‡q fv‡jv Advi 14% 15% 
d
226. On a 10000 Tk. payment order, a person has choice  mgvavb: awi, 2q wWmKvD‡›Ui nvi x%|
between 3 successive discounts of 10%, 10% and 30%, and
3 successive discounts of 40%, 5% and 5%. By choosing  1g †ÿ‡Î 10% I 2q †ÿ‡Î x% wWmKvD›U †`qv nq ZvB 450
the better one he can save (in Tk.) (10000 UvKv cwi‡kv‡ai UvKvi Dci h_vµ‡g Aewkó (10010) ev 90% I (100x)%
†ÿ‡Î GKRb †jv‡Ki `yBwU Dcvq Av‡Q| †m wZbwU avivevwnK UvKv †µZv‡K cwi‡kva Ki‡Z n‡e|
wWmKvD›U 10%, 10% Ges 30% A_ev 40%, 5% Ges 5% Gi  450 Gi 90% Gi (100x)% = 344.25
g‡a¨ Zzjbvg~jK fvjwU †e‡Q wb‡j KZ UvKv mÂq Ki‡Z cvi‡e?) 90 100x
200 255  450   = 344.25
100 100
400 433 
b 344.25 100
 mgvavb: 1g Dcv‡q me©‡kl g~j¨  100x =   100
450 90
= 10000 Gi 90% Gi 90% Gi 70%  100x = 85
90 90 70  x = 10085 = 15
= 10000   
100 100 100  wØZxq wWmKvD‡›Ui nvi 15%
= 1000
90 90 70  229. The marked price of a watch was 820 Tk. A man
  = 5670 UvKv|
 100 100 100 bought the same for 570.72 Tk. after getting two
2q Dcv‡q me©‡kl g~j¨ successive discounts of which the first was 20%. The
= 10000 Gi 60% Gi 95% Gi 95% rate of second discount was (GKwU Nwoi evRvig~j¨ 820
UvKv| GKRb e¨w³ ch©vqµwgK `ywU g~j¨Qvo cvIqvq †mwU 570.72
= 10000
60 95 95 
  = 5415 UvKv
 100 100 100 UvKvq µq K‡i| cÖ_g g~j¨QvowU 20% n‡j wØZxq g~j¨Qvo KZ?)
 fvj DcvqwU †e‡Q wb‡j UvKv euvP‡e=(5670–5415)= 255 UvKv 12% 13%
227. A shopkeeper gives 3 consecutive discounts of 10%, 15% 18% b
15% and 15% after which he sells his goods at a  mgvavb: 228 bs cÖ‡kœi Abyiƒc|
percentage profit of 30.05 percent on the cost price. awi, wØZxq g~j¨Qvo x%
Find the value of percentage profit that the shopkeeper
would have earned if he had given discounts of 10%  820 UvKvi 80% Gi (100 – x)% = cwi‡kvaK…Z 570.72 UvKv
and 15% only. (GKRb †`vKvb`vi GKwU cY¨ 10%, 15%, I 80 (100 – x)
 820   = 570.72
15% Gi ch©vqµwgK wZbwU Qv‡o wewµ K‡i Ges Gi µqg~‡j¨i 100 100
 (100 – x) = 
Ici 30.05% jvf K‡i| †`vKvb`vi hw` ïay 10% I 15% Gi 57072
= 87
g~j¨Qvo cÖ`vb KiZ Z‡e Zvi kZKiv jvf KZ n‡e?) 8  82
53% 62.5%  x = 13
68.6% 72.5% 
a  wØZxq g~j¨Qvo 13%
44 BANK MATH BIBLE
230. A shopkeeper purchased 150 identical pieces of  mgvavb: awi, K¨v‡givi cÖK…Zg~j¨ 100 UvKv
calculators at the rate of 250 each. He spent an amount †`Iqv Av‡Q, ig‡bi QvoK…Z µqg~j¨ = 80 UvKv Ges jvf = 40%
of 2500 Tk. on transport and packing. He fixed the  40% jvf ZvB- weµqg~j¨
labelled price of each calculator at 320 Tk.. However, = 80+80 Gi 40%
he decided to give a discount of 5% on the labelled 40
price. What is the percentage profit earned by him? = 80+80  = 112 UvKv
100
(GKRb †`vKvb`vi cÖwZwU 250 UvKv K‡i 150 wU GKB ai‡bi  cÖK…Z g~‡j¨i Dci jvf = (112 – 100)% = 12%
K¨vjKz‡jUi µq Ki‡jv| †m 2500 UvKv cwienb Ges c¨vwKs‡q 233. A trader marked the price of a product in a such a way
LiP Ki‡jv| Zvici †m cÖwZwUi wjwLZ g~j¨ 320 UvKv K‡i wba©viY that it is 20% more than the cost price. If he allows
Kij Ges wjwLZ g~‡j¨i Dci 5% wWmKvD›U †`qvi wm×všÍ wbj| 10% discount on the marked price to the customer
Zvi kZKiv gybvdvi nvi KZ?) then his gain is (GKRb e¨emvqx GKwU c‡Y¨i g~j¨ Ggbfv‡e
14 15 wba©viY Ki‡jb hv‡Z Zv µqg~‡j¨i †P‡q 20% †ewk nq| hw` wZwb
16 20 wba©vwiZ g~‡j¨i Ici 10% Qvo cÖ`vb K‡ib Z‡e Zvi jvf KZ?)
None of these 
a 8% 10%
 mgvavb: 150wU K¨vjKz‡jU‡i cwienb I c¨v‡KwRs LiP = 2500 UvKv 15% 20% 
a
2500  mgvavb: awi, µqg~j¨ = 100 UvKv
1     = 150  Zvn‡j, wba©vwiZ g~j¨ = 120 UvKv
50 10% Qvo cÖ`vb K‡i ZvB-weµqg~j¨ =120 UvKvi 90% = 108 UvKv
=
3
UvKv  kZKiv jvf = (108 – 100)% = 8%
cÖwZwU K¨vjKz‡jU‡ii †gvU µqg~j¨ `vuovq = 250 + 3 
50 234. A trader marked the price of his commodity so as to
include a profit of 25%. He allowed discount of 16% on
750+50 800 the marked price. His actual profit was (GKRb e¨emvqx
=
3
=
3
UvKv Zvi c‡Y¨i Dci Ggbfv‡e g~j¨ wba©viY Ki‡jv hv‡Z Zvi 25% jvf
5% wWmKvD‡›U cÖwZwU K¨vjKz‡jU‡ii weµqg~j¨ n‡e nq| †m wjwLZ g~‡j¨i ci 16% wWmKvD›U w`‡j, Zvi cÖK…Z gybvdv KZ?)
5% 9%
= 
95
100  320 = 304 UvKv 16% 25% 
a
800  mgvavb: awi, µqg~j¨ 100 UvKv|
jvf nq = weµqg~j¨  µqg~j¨ = 304  3 Zvn‡j, 25% jv‡f wjwLZ g~j¨ = 125 UvKv
912800 112 84
= = UvKv  16% wWmKvD‡›U Zvi weµqg~j¨ = 125 Gi
3 3 100
= 
112 84
jvf 3 100  125
 kZKiv jvf =
µqg~j¨ 100% = 800  100% = 105 UvKv
3 kZKiv jvf = (105 – 100)% = 5%
= 
112 3 235. A tradesman marks his goods 30% above the C.P. If he
 3  800  100% = 14% 1
allows a discount of 6 %, then his gain percent is
231. A person first increases the price of a commodity by 4
10% and then he announces a discount of 15%. The (GKRb e¨emvqx Zvi c‡Y¨i µqg~‡j¨i Ici 30% †ewk wjwLZ g~j¨
actual discount on the original price is (GKRb e¨w³ GKwU 1
wba©viY Ki‡jv| hw` †m 6 4 % wWmKvD›U †`q, Zvn‡j Zvi gybvdvi
c‡Y¨i g~j¨ 10% e„w× Kivi ci 15% g~j¨Qv‡oi †NvlYv †`q|
cY¨wUi Avw` g~‡j¨i Ici cÖK…Z g~j¨Qvo KZ?) nvi KZ n‡e?)
5% 6.5% 7
21 % 22%
8
7.5% 12.5% 
b
3
 mgvavb: awi, cY¨wUi Avw`g~j¨ 100 UvKv 23 %
4
None of these 
a
e„w×cÖvß g~j¨ = 110 UvKv  mgvavb: awi, c‡Y¨i µqg~j¨ 100 UvKv
15% g~j¨Qv‡oi ci e¯‘wUi `vg = 110 UvKv Gi 85% Zvn‡j, wjwLZ g~j¨ = 130 UvKv
85
= 110  ev % wWmKvD‡›U weµqg~j¨ = 130 Gi 100  4 %
= 93.50 UvKv 1 25 25
100 6
4 4
 Avw`g~‡j¨i Ici g~j¨Qvo = (100 – 93.50)% = 6.5% 400  25
= 130  


232. Raman bought a camera and paid 20% less than its   4 
original price. He sold it at 40% profit on the price he
= 130 
375 4
had paid. The percentage of profit earned by Raman  4 
on the original price was (igb GKwU K¨v‡giv cÖK…Z g~‡j¨i = 121.875 UvKv
†P‡q 20% K‡g µq K‡i| †m Zvi µqg~‡j¨i Dci 40% jv‡f GwU  kZKiv jvf = (121.875  100)%
weµq Ki‡jv| cÖK…Z g~‡j¨i Ici Zvi jv‡fi nvi KZ?) = 21.875%
12 15 21875 7
22 32 
a = % = 21 %
1000 8
PROFIT AND LOSS 45
236. A shopkeeper earns a profit of 12% on selling a book at 239. A retailer buys 30 articles from a wholesaler at the
10% discount on the printed price. The ratio of the cost price of 27. If he sells them at their marked price 1 Tk.
price and the printed price of the book is (Qvcv‡bv g~‡j¨i The gain percent in the transaction is (GKRb LyPiv
Ici 10% wWmKvD›U w`‡q GKRb we‡µZv GKwU eB wewµ K‡i we‡µZv GKRb cvBKvwi we‡µZvi wbKU †_‡K 27 UvKv `v‡g 30wU
12% jvf K‡i| eBwUi µqg~j¨ Ges Qvcv‡bv g~‡j¨i AbycvZ KZ?) cY¨ µq K‡i| hw` †m wjwLZ g~‡j¨ cY¨¸‡jv wewµ K‡i, Zvi
45 : 56 50 : 61 gybvdvi nvi KZ?) (ms‡kvwaZ cÖkœ)
1
99 : 125 None of these a 9 % 10%
11
 mgvavb: awi, Qvcv‡bv g~j¨ = 100 UvKv
1 2
 10% wWmKvD‡›U weµqg~j¨ n‡e = 100  10 = 90 UvKv 11 %
9
16 %
3 
c
12% jv‡f weµqg~j¨ 112 UvKv|  mgvavb: cÖwZwU c‡Y¨i wjwLZ g~j¨ 1 UvKv
weµqg~j¨ 112 UvKv n‡j µqg~j¨ 100 UvKv Zvn‡j, 30wUi µqg~j¨ = 27 UvKv
100 4500 Ges 30wUi weµqg~j¨ = 30 UvKv
 90   
112
90 =
56
UvKv
 kZKiv jvf =    1 
3
 µqg~j¨ : Qvcv‡bv g~j¨ =
4500
: 100 = 45 : 56 27  100% = 11 9%
56 240. By selling an umbrella for 300 Tk. a shopkeeper gains
237. A showroom owner sells a leather jacket for X Tk. and 20%. During a clearance sale, the shopkeeper allows a
claims to make a profit of 10%. He plans to have a stall discount of 10% on the marked price. His gain percent
in the trade fair and marks the same jacket at 2X Tk. during the sale is (GKwU QvZv 300 UvKvq wewµ Ki‡j †`vKvb`v‡ii
At the stall, he allows a discount of 20%. What will be 20% jvf nq| bM` wewµi mgq †`vKvb`vi evRvig~‡j¨i Ici 10%
the percentage profit that he will make at the trade g~j¨Qvo cÖ`vb K‡i| G mgq Zvi kZKiv jvf KZ?)
fair? (GKwU †kviæ‡gi gvwjK x UvKvq GKwU †j`vi R¨v‡KU wewµ 7 7.5
K‡i I 10% jvf K‡i| †m evwYR¨ †gjvq GKwU ÷j †`qvi 8 9 
c
cwiKíbv K‡i Ges GKB R¨v‡K‡Ui g~j¨ 2x UvKv wba©viY K‡i|  mgvavb: evRvig~j¨ = 300 UvKv
÷‡j †m 20% g~j¨Qvo cÖ`vb K‡i| evwYR¨ †gjvq Zvi kZKiv jvf
300 UvKvq 12% jvf n‡j µqg~j¨ =  
100
KZ n‡e?) 120  300 = 250 UvKv
60% 76% evRvig~‡j¨i Dci 10% Qvo ZvB-
80% 86% 
b 90
weµqg~j¨ = 300 UvKvi (100  10)% = 300  100 UvKv = 270 UvKv
 mgvavb: awi, weµqg~j¨ x UvKv, jvf = 10%
jvf nq = 270  250 = 20 UvKv
 µqg~j¨ =   x =
100 10x
  11 UvKv  kZKiv jvf = 
20 
250  100% = 8%
110
[†f‡½ †f‡½ cvwUMwY‡Zi wbq‡g Ki‡Z cv‡ib| wKš‘ cixÿvq `ªæZ
241. The cost price of an article is 64% of the marked price.
Kivi Rb¨ mivmwi jvf ev ÿwZi % n‡Z µqg~j¨ ev weµqg~j¨ wbY©q Calculate the gain percent after allowing a discount of
wkL‡Z n‡e] 12% (GKwU c‡Y¨i µqg~j¨ wjwLZ g~‡j¨i 64%| 12%
evwYR¨ †gjvq g~j¨ = 2x UvKv, g~j¨Qvo = 20% wWmKvD‡›Ui c‡i gybvdvi nvi KZ?)
8x 37.5% 48%
 evwYR¨ †gjvq weµqg~j¨ = 2x Gi 80% = UvKv
5 50.5% 52% 
a
 jvf = weµqg~j¨  µqg~j¨ =  –
8x 10x 38x  mgvavb: awi, wjwLZ g~j¨ = 100 UvKv
 5 11  = 55 UvKv Zvn‡j, µqg~j¨ = 64 UvKv
jvf wjwLZ g~‡j¨i Dci 12% wWmKvD‡›U weµqg~j¨
 kZKiv jvf =
µqg~j¨100% (10012) UvKv = 88 UvKv
 kZKiv jvf =  
38x 24
55 64  100% = 37.5
=  100% 242. A shopkeeper allows a discount of 10% on the marked
10x
11 price of an item but charges a sales tax of 8% on the
discounted price. If the customer pays 680.40 Tk. as the
= 
38x 11
 55  10x  100% = 76% price including the sales tax, then what is the marked
price of the item? (GKRb †`vKvb`vi GKwU c‡Y¨i evRvig~‡j¨i
238. The price of an article is raised by 30% and then two
Ici 10% Qvo cÖ`vb K‡i| wKš‘ QvoK…Z g~‡j¨i Ici 8% f¨vU hy³
successive discounts of 10% each are allowed.
Ultimately, the price of the article is (GKwU c‡Y¨i g~j¨
K‡i| hw` f¨vUmn GKRb †µZv 680.40 UvKv cÖ`vb K‡i Z‡e
cY¨wUi evRvig~j¨ KZ?)
30% e„w× cvq Ges ZLb 10% Gi ch©vqµwgK `ywU g~j¨Qvo cÖ`vb
630 Tk. 700 Tk.
Kiv nq| cÖK…Zc‡ÿ cY¨wUi g~j¨ KZ e„w× cvq?)
decreased by 5.3% increased by 3%
780 Tk. None of these 
b
 mgvavb: 10% Qvo cÖ`vb Kivq weµq g~j¨ = (10010) = 90 UvKv
increased by 5.3% increased by 10% 
c
 µqg~j¨ 100 UvKv n‡j weµqg~j¨ = 90 UvKv
 mgvavb: awi, cÖK…Z g~j¨ = 100 UvKv 90
Zvn‡j, evRvig~j¨ = 130 UvKv   x    =
100
x UvKv
chv©qµ‡g 10% I 10% Qv‡o †kl g~j¨- 90
= 130 UvKvi 90% Gi 90% = 105.30 UvKv [10% Qv‡o weµqg~j¨ mivmwi x  100 wjL‡Z cv‡ib]
 `vg e„w× cvq = (105.30 – 100)% = 5.3% weµq g~‡j¨i Dci 8% f¨vU cÖ`vb Ki‡Z nq,
46 BANK MATH BIBLE
ZvB f¨vUmn cY¨wUi g~j¨ = weµqg~j¨ + weµqg~‡j¨i 8% 25
 x Gi (100  20)% Gi (100 4 )%= cY¨wUi weµqg~j¨
90 90
= x+ x Gi 8%
100 100 80 40025 1
x   = 120
90 90 8 100 4 100
= x+ x
100 100 100 80 375 1
x   = 120
x  1+ 
90 8 100 4 100
=
100  100 3
 x = 120
90x 108 4
= 
120  4
x=
100 100
[jÿ¨ Kiæb 8% f¨vU w`‡Z n‡j cY¨wUi g~j¨ mivmwiÑ
90x 108

 3  = 160 UvKv
100 100 wjwLZ g~j¨  µqg~j¨
wjLv hvq] µqg~‡j¨i †P‡q wjwLZ g~j¨ kZKiv †ewk n‡e =  100%
µqg~j¨
90x 108
cÖkœg‡Z, cY¨wUi g~j¨ = 100  100 = 680.40 160  100
=  100%
100
100 100
 x = 680.40   = 700 UvKv| 60
90 108 =  100%
100
weKí mgvavb: awi, evRvig~j¨ x UvKv = 60%
Zvn‡j, x Gi 90% Gi 108% = 680.40 245. A shopkeeper marks his goods at such a price that
90 108 after allowing a discount of 12.5% on the marked
x  = 680.40
100 100 price, he still earns a profit of 10%. The marked price
68040  100
x= = 700 UvKv of an article which costs him 4900 Tk. is (GKRb
 108  90  †`vKvb`vi Zvi c‡Y¨i g~j¨ Ggbfv‡e wba©viY Ki‡jb †h wba©vwiZ
243. At what percent above the cost price must a g~‡j¨i Ici 12.5% Qvo w`‡jI Zvi 10% jvf nq| hw` Zvi
shopkeeper mark his goods so that he gains 20% even cY¨wUi µqg~j¨ 4900 UvKv nq, Z‡e Zvi wba©vwiZ g~j¨ KZ?)
after giving a discount of 10% on the marked price?
5390 Tk. 5490 Tk.
(GKwU c‡Y¨i µqg~‡j¨i Dci kZKiv KZ UvKv wba©viY Ki‡j,
wba©vwiZ g~‡j¨i Dci 10% Qvo †`Iqv m‡Ë¡I †`vKvb`v‡ii 20%
6160 Tk. 6260 Tk. 
c
jvf _vK‡e?)  mgvavb: µqg~j¨ = 4900 UvKv
25% 30% [ 10% jv‡f µqg~j¨ 100 UvKv n‡j weµq g~j¨ 110 UvKv]
1 1 110
33 % 37 % 
c weµqg~j¨ = 4900 UvKvi 110%= 4900100= 5390 UvKv
3 2
 mgvavb: awi, µqg~j¨ = 100 UvKv awi, wba©vwiZ g~j¨ x UvKv
Zvn‡j, 20% jv‡f weµqg~j¨ = 120 UvKv 12.5% Qv‡o weµqg~j¨,
awi, evRvig~j¨ x UvKv x Gi (100  12.5%) = 5390 UvKv|
Zvn‡j, x Gi 90% = 120 87.5
x = 5390
120  100 100
x=
1
 90  = 133 3 UvKv  x=
5390100
= 6160
1 1 87.5
µqg~‡j¨i Dc‡i = 133 3  100 = 33 3 UvKv wbav©iY Ki‡Z n‡e|  wba©vwiZ g~j¨ 6160
1 2
Zvn‡j, evRvig~j¨ µqg~‡j¨i †P‡q 33 3 UvKv †ewk| 246. By selling an article at
5
of marked price, there is a loss
244. A retailer allows a trade discount of 20% and a cash of 25%. The ratio of the marked price and the cost
1 2
discount of 6 % on the market price of the products price of the article is (wba©vwiZ g~‡j¨i fvM `v‡g GKwU cY¨
4 5
and gets a net profit of 20% on the cost. By how much weµq Ki‡j 25% ÿwZ nq| wba©vwiZ g~j¨ I cY¨wUi µqg~‡j¨i
above the cost, should the products be labelled for sale? AbycvZ KZ?)
1 2:5 5:2
(GKRb we‡µZv wjwLZ g~‡j¨i Ici 20% weµq Qvo Ges 64%
8:15 15:8 
d
bM` Qvo †`q| G‡Z †m µqg~‡j¨i Ici 20% jvf K‡i|  mgvavb: awi, µqg~j¨ = 100 UvKv
µqg~‡j¨i †P‡q wjwLZg~j¨ kZKiv KZ nvi †ewk nIqv DwPZ?)
25% ÿwZ‡Z weµqg~j¨ = 10025= 75 UvKv
40% 50%
2
60% 70% 
c Zvn‡j, wba©vwiZ g~‡j¨i 5 Ask = weµqg~j¨
 mgvavb: awi, c‡Y¨i µqg~j¨ 100 UvKv 2
Zvn‡j, 20% jv‡f we‡µZvi weµqg~j¨ = 120 UvKv  (wba©vwiZ g~j¨)  5 = 75
awi, wjwLZ g~j¨ x UvKv 75  5
 wba©vwiZ g~j¨ =  2  =  2  UvKv
375
we‡µZv x UvKvi Dci cÖ_gZ 20%
1 25 375
Ges wØZxqZ 64% ev 4 % Qvo †`q|  cÖ‡qvRbxq AbycvZ = : 100 = 15 : 8
2
PROFIT AND LOSS 47
247. A video magazine distributor made 3500 copies of the 249. A trader marked the selling price of an article at 10%
March issue of the magazine at a cost of 350000. He above the cost price. At the time of selling, he allows
gave 500 cassettes free to some key video libraries. He certain discount and suffers a loss of 1%. He allowed a
also allowed a 25% discount on the market price of the discount of (GKRb e¨emvqx GKwU c‡Y¨i weµqg~j¨ Gi
cassette and gave one extra cassette free with every 29 µqg~‡j¨i †P‡q 10% †ewk wba©viY Ki‡jb| wewµ Kivi mgq wZwb
cassettes bought at a time. In this manner he was able wbw`©ó g~j¨Qvo cÖ`vb K‡ib Ges 1% ÿwZi m¤§yLxb nb| Zvi
to sell all the 3500 cassettes that were produced. If the
market price of a cassette was 150 Tk., then what is his
cÖ`vbK…Z g~j¨Qv‡oi cwigvY KZ wQj?)
gain or loss percent for the March issue of video 9% 10%
magazine? (GKRb wfwWI g¨vMvwRb cwi‡ekbKvix 350000 UvKv 10.5% 11% 
b
LiP K‡i g¨vMvwRbwUi 3500 Kwc gvP© Bmy¨ ˆZwi K‡i| †m wKQz  mgvavb: awi, µqg~j¨ = 100 UvKv
cÖavb wfwWI jvB‡eªwi‡Z 500wU K¨v‡mU wd« †`q| GQvovI †m Zvn‡j, wba©vwiZ g~j¨ = 110 UvKv
K¨v‡mU¸‡jvi evRvig~‡j¨i Ici 25% g~j¨Qvo cÖ`vb K‡i Ges 1% ÿwZ‡Z weµqg~j¨ = 99 UvKv
GKmv‡_ 29wU K¨v‡mU µ‡qi mgq 1wU AwZwi³ wd«‡Z cÖ`vb K‡i| awi, wbav©wiZ g~j¨ 110 Gi Dci x% g~j¨Qvo †`q|
G Ae¯’vq †m me¸‡jv 3500 K¨v‡mU wewµ K‡i| hw` GKwU  110 Gi (100  x)% = weµqg~j¨ = 99
K¨v‡m‡Ui evRvig~j¨ 150 UvKv nq Z‡e wfwWI g¨vMvwR‡bi gvP© (100  x)
Bmy¨i Ici Zvi kZKiv jvf ev ÿwZi cwigvY KZ?)  110  = 99
100
10% gain 25% loss 11
40% gain 6.8% loss 
d  (100 x)= 99
10
 mgvavb: †`qv Av‡Q, 9910
†gvU K¨v‡m‡Ui msL¨v = 3500 Kwc  100  x = = 90
11
wewb‡qvM ev Drcv`b LiP = 3,50,000 UvKv|  x = 100  90
cÖavb jvB‡eªwi‡Z wd« †`q= 500 Kwc|  x = 10%
Avevi cÖwZ 29wU GK‡Î wKb‡j wd« †`q = 1 Kwc| 250. A shopkeeper fixes the marked price of an item 35%
evRvig~‡j¨i Dci wWmKvD›U = 25%| above its cost price. The percentage of discount allowed
cÖwZwU K¨v‡m‡Ui evRvig~j¨ 150 UvKv| to gain 8% is (GKRb †`vKvb`vi GKwU c‡Y¨i g~j¨ Gi
cÖwZ 30wU K¨v‡m‡Ui g‡a¨ 1wU wd«‡Z cÖ`vb Kiv nq µqg~‡j¨i †P‡q 35% †ewk wba©viY Ki‡jb| 8% jvf Ki‡Z n‡j
1 kZKiv KZ g~j¨Qvo w`‡Z n‡e)
 1    30
    20% 27%
 3000  
3000
 30  1 = 100   
31% 43% 
a
 mgvavb: awi, µqg~j¨ = 100 UvKv
 wd«‡Z cÖ`vbK…Z †gvU K¨v‡m‡Ui msL¨v = 100 + 500 = 600 wU Zvn‡j, 35% †ewk wba©vwiZ g~j¨=135 UvKv,
wewµZ K¨v‡mU msL¨v = (3500  600) = 2900wU 8% jv‡f weµqg~j¨ = 108 UvKv
evRvig~‡j¨i Dci 25% Qvo, ZvB- awi, wbav©wiZ g~‡j¨i Dci x% g~j¨Qvo w`‡Z n‡e|
1wU K¨v‡m‡Ui weµqg~j¨ = 150 UvKvi 75% = 112.50 UvKv  135 Gi (100x)% = weµqg~j¨
K¨v‡mUmg~n wewµ K‡i msM„nxZ A_© = (112.50  2900) 100x
= 326250 UvKv  135  = 108
100
†gvU wewb‡qvM = 350000 UvKv 108100
 ÿwZ = (350000  326250) = 23750 UvKv  100x =
135
ÿwZ  100x= 80
 kZKiv ÿwZ =
wewb‡qvM100%  x = 100  80
 x = 20
= 
23750
350000  100% = 6.78%  6.8% 251. A trader marked his goods at 20% above the cost
248. A tradesman gives 4% discount on the marked price price. He sold half the stock at the marked price, one
and gives 1 article free for buying every 15 articles and quarter at a discount of 20% on the marked price and
thus gains 35%. The marked price is above the cost the rest at a discount of 40% on the marked price. His
price by (GKRb we‡µZv wjwLZ g~‡j¨i Ici 4% Qvo †`q Ges total gain is (GKRb e¨emvqx Zvi c‡Y¨i `vg µqg~‡j¨i †P‡q
cÖwZ 15wU cY¨ †Kbvi Rb¨ 1wU cY¨ wd« †`q| d‡j Zvi 35% jvf 20% †ewk wjL‡jv| †m A‡a©K cY¨ wjwLZ g~‡j¨, GK-PZz_©vsk cY¨
nq| µqg~‡j¨i †P‡q wjwLZ g~j¨ KZ †ewk?) wjwLZ g~‡j¨i Ici 20% Qv‡o Ges evwK cY¨ wjwLZ g~‡j¨i Dci
20% 39% 40% Qv‡o wewµ Ki‡jv| Zvi †gvU gybvdv KZ?)
40% 50% 
d 2% 4.5%
 mgvavb: awi, cÖwZwU c‡Y¨i µqg~j¨ 100 UvKv 13.5% 15% a
Zvn‡j, 16wU c‡Y¨i µqg~j¨ = (100  16) = 1600 UvKv  mgvavb: awi, me¸‡jv c‡Y¨i `vg 100 UvKv
35% jv‡f- Zvn‡j, 20% jv‡f me¸‡jv c‡Y¨i wjwLZ g~j¨ = 120 UvKv
15wU c‡Y¨i weµqg~j¨ = 1600 
135
A‡a©K 2 c‡Y¨i wjwLZ g~j¨ = 2  120 = 60 UvKv
1 1
= 2160 UvKv
 100
cÖwZwU c‡Y¨i weµqg~j¨ =  15  = 144 UvKv GK-PZz_©vsk 4 c‡Y¨i wjwLZ g~j¨ = 4  120 = 30 UvKv
2116 1 1

4% Qvo †`q ZvB weµqg~j¨ 96 UvKv nq, wjwLZ g~j¨ 100 UvKv 1 1 4–2–1 1
evwK _v‡K = 1 – 2 + 4 = 1 – 2 – 4 =
1 1
= Ask
weµqg~j¨ 144 UvKv nq, wjwLZ g~j¨ =  96  144 = 150 UvKv
100 4 4
 Ab¨ PZz_©vs‡ki   Gi wjwLZ g~j¨ =  120 = 30 UvKv
1 1
 wjwLZ g~j¨, µqg~j¨ †_‡K 150  100 = 50% †ewk| 4 4
48 BANK MATH BIBLE
 †gvU weµqg~j¨ = A‡a©K c‡Y¨i wjwLZ g~j¨  GK PZz_©vs‡ki  mgvavb: awi, †j‡ejK…Z g~j¨ x UvKv
c‡Y¨i wjwLZ g~‡j¨i Dci 20% Qvo + Ab¨ †h‡nZz †j‡fjK…Z g~‡j¨i Dci 20% jvf,
GK PZz_©vs‡ki Dci 40% Qvo| Zvn‡j, x Gi 120% = 2880
= 60 + 30 Gi (100 – 20)% + 30 Gi (100 – 40)% 2880  100
x=
= 60 + 30 
80
+ 30 
60  120  = 2400 UvKv
100 100 15% Qv‡o †j‡fjK…Z g~j¨ 100 UvKv n‡j
= 60 + 24 + 18 = 102 UvKv Kzbv‡ji µqg~j¨ (100 – 15) = 85 UvKv
 †gvU gybvdv (102  100) = 2 UvKv †j‡fjK…Z g~j¨ 100 UvKv n‡j Kzbv‡ji µqg~j¨ 85 UvKv
252. A product when sold with 10% rebate on the listed 85  2400
price gave a profit of 70 Tk. What was its cost price?  2400 =
100
(GKwU cY¨ hLb wjwLZ g~‡j¨i Ici 10% Qv‡o wewµ Kiv nq, = 2040 UvKv
ZLb 70 UvKv jvf nq| GwUi µqg~j¨ KZ?) 256. A shopkeeper sells a badminton racket whose marked
200 350 price is 30 Tk. at a discount of 15% and gives a shuttle
700 Cannot be determined cock costing 1.50 Tk. free with each racket. Even then
None of these 
d he makes a profit of 20%. His cost price per racket is
 mgvavb: †h‡nZz GLv‡b wjwLZ g~‡j¨i gvb †`qv †bB, myZivs (GKRb †`vKvb`vi 30 UvKv wjwLZ g~‡j¨i GKwU e¨vWwg›Ub i¨v‡KU
†Kv‡bvfv‡eB µqg~j¨ †ei Kiv m¤¢e bv| KviY, µqg~j¨ †ei Ki‡Z 15% wWmKvD‡›U wewµ Ki‡jv Ges GKwU 1.50 UvKv g~‡j¨i KK wd«
wjwLZ g~j¨ Rvb‡Z n‡e| wKš‘ `ywU ARvbv ivwki gvb Rvbv m¤¢e bq| w`j| G‡Z Zvi 20% jvf nq| cÖwZ i¨v‡K‡Ui µqg~j¨ KZ?)
253. A manufacturer marked an article at 50 Tk. and sold it 19.75 Tk. 20 Tk.
allowing 20% discount. If his profit was 25%, then the 21 Tk. 21.25 Tk. 
b
cost price of the article was (GKRb cÖ¯‘ZKvix GKwU c‡Y¨i  mgvavb: †`qv Av‡Q, wjwLZ g~j¨ 30 UvKv
`vg 50 UvKv wba©viY K‡ib Ges 20% g~j¨Qv‡o Zv wewµ K‡ib|  15% Qvo †`q ZvB,
hw` 25% jvf nq Z‡e cY¨wUi µqg~j¨ KZ?) wbU weµqg~j¨ = (30 Gi 85% – KK©wUi g~j¨)
30 Tk. 32 Tk.
=   
85
35 Tk. 40 Tk. 
b 100  30  1.50 UvKv
 mgvavb: GLv‡b, wjwLZ g~j¨ = 50 UvKv = [25.50  1.50] UvKv = 24 UvKv
20% g~j¨ Qv‡o, weµqg~j¨ = wjwLZ g~j¨ 50 Gi 80% awi, µqg~j¨ = x UvKv
80 20% jv‡f weµqg~j¨, x Gi 120% = 24
= 50  = 40 UvKv
100 120
Avevi, 25% jv‡f weµqg~j¨ = (100 + 25) = 125 UvKv x = 24
100
weµqg~j¨ 125 UvKv n‡j µqg~j¨ 100 UvKv 24  100
100  40 x= = 20 UvKv
 40 = = 32 UvKv 120
125 257. If a commission of 10% is given on the written price of
254. The labelled price of a cupboard is 6500 Tk. The an article, the gain is 20%. If the commission is
shopkeeper sold it by giving 5% discount on the increased to 20%, the gain is (GKwU c‡Y¨i wjwLZ g~‡j¨i
labelled price and earned a profit of 15%. What Dci 10% Kwgkb w`‡j, jvf 20% nq| Kwgkb 20% G e„w× Ki‡j,
approximately is the cost price of the cupboard? (GKwU kZKiv gybvdv KZ n‡e?)
Avjgvwi Gi wjwLZ g~j¨ 6500 UvKv| †`vKvb`vi wjwLZ g~‡j¨i 2 1
Ici 5% wWmKvD‡›U wewµ Kij Ges 15% jvf Ki‡jv| Avjgvwi 6 %
3
7 %
4
Gi µqg~j¨ KZ?) 1 1
5000 Tk. 5370 Tk. 12 %
2
13 %
3 
a
5600 Tk. 5800 Tk.  mgvavb: 1g †ÿ‡Î, awi, wjwLZ g~j¨ x
6000 Tk. 
b
wjwLZ g~‡j¨i Dci 10% Qvo w`‡j, weµqg~j¨ = x Gi (100  10)%
 mgvavb: wjwLZ g~j¨ = 6500 UvKv = x Gi 90%
5% wWmKvD‡›U, weµqg~j¨ = 6500 Gi (100 – 5)% 90 9
95 =x = x
= 6500  = 6175 UvKv 100 10
100 2q †ÿ‡Î,
†`qv Av‡Q, gybvdv = 15%
Avevi, awi, µqg~j¨ = 100 UvKv
ZvB, weµqg~j¨ 115 UvKv n‡j µqg~j¨ 100 UvKv
20% jvf n‡j weµqg~j¨ = (100 + 100 Gi 20%) UvKv
100
  6175 UvKv
= 100 + 100  100 UvKv
6175 =  20 
115
= 5369.56 = 5370 UvKv (cÖvq)  
255. Kunal bought a suitcase with 15% discount on the
= (100 + 20) UvKv
labelled price. He sold the suitcase for 2880 Tk. with = 120 UvKv
20% profit on the labelled price. At what price did he cÖkœg‡Z, 1g †ÿ‡Îi weµqg~j¨ = 2q †ÿ‡Îi weµqg~j¨
buy the suitcase? (Kzbvj †j‡ejK…Z g~‡j¨i Ici 15% Qv‡o GKwU 9
 10 x = 120
myU‡Km µq K‡i| †m †j‡ejK…Z g~‡j¨i Ici 20% jv‡f 2880
UvKvq myU‡KmwU wewµ K‡i| †m myU‡KmwU KZ UvKvq wK‡bwQj?) 120  10
x=
2040 2400 9
2604 2640  x = 133.33
None of these 
a wjwLZ g~j¨, x = 133.33 UvKv
PROFIT AND LOSS 49
Avevi, wjwLZ g~‡j¨i Dci 20% Qvo w`‡j weµqg~j¨  mgvavb: †`qv Av‡Q, weµqg~j¨ = 25935 UvKv
= 133.33 Gi (100  20)% awi, wjwLZ g~j¨ = x UvKv
= 133.33 Gi 80% 9% wWmKvD›U, ZvB wjwLZ g~‡j¨i Dci 91% = weµqg~j¨
25935  100
x Gi 91% = 25935  x = 
80
= 133.33   91  = 28500
100
= 106.67 UvKv gybvdv = 3.74%
weµqg~j¨  µqg~j¨  µqg~j¨ =  
100
kZKiv jvf = µqg~j¨  100% 103.74  25935 = 25000 UvKv
bZzb µqg~j¨ = 25000 UvKv
106.67  100 †Kvb wWmKvD›U Advi bv Ki‡j, weµqg~j¨ = wjwLZ g~j¨ = 28500 UvKv
=  100%
100 jvf = (28500  25000) = 3500 UvKv
6.67 2
 100% = 6.67% = 6 %  jv‡fi nvi =  
= 3500
100 3
25000  100% = 14%
258. A shopkeeper offered a discount of 15% on the labelled 260. A shopkeeper sells 25 articles at 45 Tk. per article after
price. By selling an article for Tk. 340 after giving giving 10% discount and earns 50% profit. If the
1 discount is not given, the profit gained is (GKRb
discount he earned a profit of 13 %. What would have
3 †`vKvb`vi 10% Qvo cÖ`vb Kivi ciI cÖwZwU cY¨ 45 UvKv `‡i
been the percent profit earned if no discount was 25wU cY¨ wewµ K‡i Ges 50% jvf K‡i| hw` g~j¨Qvo cÖ`vb Kiv
offered? (GKRb †`vKvb`vi †j‡ejK…Z g~‡j¨i Ici 15% g~j¨Qvo bv nq Z‡e AwR©Z jvf KZ?)
cÖ`vb K‡i| g~j¨Qvo w`‡q 340 UvKvq GKwU cY¨ wewµ Kivq Zvi 2
1 60% 60 %
13 % jvf nq| hw` †Kv‡bv g~j¨Qvo cÖ`vb Kiv bv nq, Z‡e kZKiv 3
3 2
KZ jvf n‡e?) 66% 66 %
3
1 None of these 
d
27 28
3  mgvavb: GKwU c‡Y¨i weµqg~j¨ = 45 UvKv
1 1 awi, cÖwZwU c‡Y¨i wba©vwiZ g~j¨ x UvKv
30 33
3 3 wba©vwiZ g~‡j¨i Dci 10% wWmKvD›U cÖ`vb Kiv nq|
None of these 
d ZvB, x Gi (100 – 10)% = weµqg~j¨
 mgvavb: †`qv Av‡Q, weµqg~j¨ = 340 UvKv 90
awi, wba©vwiZ g~j¨ x UvKv x = 45  x = 50 UvKv
100
wba©vwiZ g~‡j¨i Dci 15% Qvo †`qvq
 µqg~j¨ =  
100
x Gi (100 – 15)% = weµqg~j¨ 150  45 = 30 UvKv
 x Gi 85% = 340 g~j¨Qvo cÖ`vb Kiv bv n‡j
340  100 µqg~j¨ = 30 Ges weµqg~j¨ = wba©vwiZ g~j¨ = 50 UvKv
x=
 85  = 400 UvKv jvf nq = 50 – 30 = 20 UvKv
1 40 40 300 + 40 340 jvf
 kZKiv jvf =
13 ev % jv‡f, weµqg~j¨ = 100 + =
3 3 3 3
=
3
UvKv µqg~j¨  100%
= 
340 20
weµqg~j¨ 3 n‡j µqg~j¨ = 100 UvKv 30  100%
100 200 2
 1 = UvKv =
3
% = 66 %
3
340
3 261. A shopkeeper sold sarees at 266 Tk. each after giving
100  340 5% discount on labelled price. Had he not given the
 340 = UvKv discount, he would have earned a profit of 12% on the
340 cost price. What was the cost price of each saree?
3 (GKRb †`vKvb`vi cÖwZwU kvwo wjwLZ g~‡j¨i Dci 5% wWmKvD›U
100  3  340 †`qvi ci 266 UvKvq wewµ K‡i| hw` †m wWmKvD›U bv w`‡Zv,
= = 300 UvKv
340 Zvn‡j µqg~‡j¨i Ici 12% jvf Ki‡Zv, cÖwZwU kvwoi µqg~j¨
GLb, µqg~j¨ = 300 UvKv, weµqg~j¨ = 400 UvKv KZ wQj?)
weµqg~j¨ – µqg~j¨ 240 260
 kZKiv jvf =  100%
µqg~j¨ 280 Data inadequate
None of these 
e
= 
100 100 1
300  100% = 3 % = 333%  mgvavb: GKwU kvwoi weµqg~j¨ = 266 UvKv
259. A shopkeeper sold an air-conditioner for 25935 Tk. awi, cÖwZwU kvwoi wjwLZ g~j¨ = x UvKv
with a discount of 9% and earned a profit of 3.74%. wjwLZ g~‡j¨i Dci 5% wWmKvD›U, ZvB
What would have been the percentage of profit if no x Gi (100 – 5%) = weµqg~j¨
discount were offered? (GKRb †`vKvb`vi 9% wWmKvD‡›U 266  100
x = 266  x = 
95

25935 UvKvq GKwU Gqvi KwÛkbvi wewµ K‡i 3.74% gybvdv jvf 100  95  = 280 UvKv
K‡i| hw` †Kv‡bv wWmKvD›U Advi Kiv bv n‡Zv Zvn‡j gybvdv wWmKvD›U bv w`‡j,
kZKiv KZ n‡Zv?) GLb, weµqg~j¨ = wjwLZ g~j¨ = 280 UvKv, jvf = 12%
 GKwU kvwoi µqg~j¨ =  
12.3% 15.6% 100
16% None of these 
d 112  280 = 250 UvKv
50 BANK MATH BIBLE
262. The marked price of a shirt and trousers are in the 1
ratio 1 : 2. The shopkeeper gives 40% discount on the wWmKvD›U = 5  weµqg~j¨ UvKv
shirt. If the total discount on the set of the shirt and
=  (100 + x)
1
trousers is 30%, the discount offered on the trousers is
(GKwU kvU© I UªvDRv‡ii wba©vwiZ g~‡j¨i AbycvZ 1 : 2| GKRb 5 
=  100 +  =  
1 50 1 350 70
†`vKvb`vi kv‡U©i Ici 40% g~j¨Qvo cÖ`vb K‡i| hw` GKwU kvU© I =
UªvDRv‡ii †m‡U †gvU g~j¨Qvo 30% nq, Z‡e UªvDRv‡ii Ici 5  3  5 3  3
70 7
g~j¨Qv‡oi cwigvY KZ?)  AbycvZ = wWmKvD›U : µqg~j¨ = : 100 = : 10 = 7 : 30
3 3
15% 20% 264. Even after reducing the marked price of a transistor by
25% 30% 
c 32 Tk., a shopkeeper makes a profit of 15%. If the cost
 mgvavb: awi, kvU© I UªvDRv‡ii wba©vwiZ g~j¨ h_vµ‡g x Ges 2x UvKv price be 320 Tk., what percentage of profit would he
awi, UªvDRv‡ii Ici g~j¨Qvo y% have made if he had sold the transistor at the marked
40% Qvo cÖ`vb Kivq, price? (GKwU UªvbwR÷‡ii wjwLZ g~j¨ †_‡K 32 UvKv ev` †`qvi
60 3x c‡iI GKRb †`vKvb`vi 15% jvf K‡i| hw` µqg~j¨ 320 UvKv
kv‡U©i weµqg~j¨ = x Gi (100 – 40)% = x  100 = 5 UvKv n‡Zv, Zvn‡j wjwLZ g~‡j¨ wewµ K‡i †`vKvb`vi kZKiv KZ jvf
UªvDRv‡ii weµqg~j¨ = 2x Gi (100 – y)% Ki‡Z cvi‡Zv?)
(100 – y)
= 2x 
10% 20%
 100  25% None of these 
c
(100 – y)x  mgvavb: †`qv Av‡Q, µqg~j¨ = 320 UvKv, jvf = 15%
=
50
UvKv
 15% jv‡f weµqg~j¨ =  
115
†gv‡Ui Dci 30% Qvo †`qvq, 100  320 = 368 UvKv
kvU© I UªvDRv‡ii †m‡Ui †gvU weµqg~j¨ = (x + 2x) UvKvi (100 – 30)% cÖK…Z wjwLZ g~j¨ = (368 + 32) = 400 UvKv
70 21x wjwLZ g~‡j¨ wewµ Ki‡j jvf nq = 400 – 320 = 80
= 3x  = UvKv
100 10 jvf
 kv‡U©i weµqg~j¨ + UªvDRv‡ii weµqg~j¨ = †mUwUi †gvU weµqg~j¨ kZKiv jvf Ki‡Z cvi‡Zv = µqg~j¨  100%
3x (100 – y)x 21x

= 
+ = 80
320  100% = 25%
5 50 10
3 100 – y 21
 + = [Dfqcÿ n‡Z x †K ev` w`‡q] weKí mgvavb: awi, wjwLZ g~j¨ x UvKv Ges µqg~j¨ y UvKv
5 50 10
100 – y 21 3 21 – 6 15 5 115
 = – = = = 15% jv‡f weµqg~j¨ = y
50 10 5 10 10 2 100
100 – y 3 3 1g kZ©g‡Z, wjwLZ g~j¨ – 32 = weµqg~j¨
 =  100 – y =  50 115
50 2 2  x – 32 = y ..................... (i)
 100 – y = 75  100 – 75 = y  y = 25 100
263. If the selling price of an article is five times the 2q kZ©g‡Z, hw` µqg~j¨, y = 320 nq Zvn‡j
discount offered and if the percentage of discount is 115
(i)bs G, x – 32 =  320 = 368
equal to the percentage profit, find the ratio of the 100
discount offered to the cost price. (hw` weµqg~‡j¨i cwigvY  x = 368 + 32 = 400
wWmKvD‡›Ui 5 ¸Y nq Ges wWmKvD‡›Ui kZKiv nvi jv‡fi nv‡ii wjwLZ g~‡j¨ wewµ Ki‡j jvf n‡Zv = 400 – 320 = 80 UvKv
mgvb nq, Zvn‡j wWmKvD›U Ges µqg~‡j¨i AbycvZ KZ?) jvf
1:5 1:6 kZKiv jvf = µqg~j¨  100%
7 : 30 11 : 30 
c 80
 mgvavb: awi, µqg~j¨ = 100 UvKv, Ges jvf = x% =  100% = 25%
320
Zvn‡j, weµqg~j¨ = (100 + x) UvKv 265. A shopkeeper sold an article offering a discount of 5%
cÖkœg‡Z, weµqg~j¨ = 5  wWmKvD›U and earned a profit of 23.5%. What would have been
 wWmKvD›U =   weµqg~j¨
1 the percentage of profit earned if no discount was
5  offered? (GKRb †`vKvb`vi GKwU cY¨ 5% Qv‡o weµq K‡i Ges
myZivs, wjwLZ g~j¨ = (weµqg~j¨ + wWmKvD›U) 23.5% jvf K‡i| hw` †Kv‡bv g~j¨Qvo cÖ`vb Kiv bv nq, Z‡e
1 kZKiv KZ jvf n‡e?)
= weµqg~j¨ + weµqg~j¨
5 24.5 28.5
= 1 +  weµqg~j¨
1 30 Data inadequate
 5 None of these 
c
6  mgvavb: awi, µqg~j¨ 100 UvKv
= weµqg~j¨
5 Zvn‡j, 23.5% jv‡f weµqg~j¨ = 123.50 UvKv
kZKiv wWmKvD›U = kZKiv jvf awi, wba©vwiZ g~j¨ x UvKv
wWmKvD›U wba©vwiZ g~‡j¨i Dci 5% g~j¨Qvo †`qv nq ZvB

wjwLZ g~j¨ = x x Gi (100 – 5)% = weµqg~j¨
1 95
5
weµqg~j¨  x = 123.50
100
  100 = x
x=
6 12350
5
weµqg~ j¨  95  = 130 UvKv
1 50 GLb, weµqg~j¨ = 130, µqg~j¨ = 100
  100 = x  x =  kZKiv jvf = 30%
6 3
PROFIT AND LOSS 51
266. Komal buys an article at a discount of 25%. At what  mgvavb: awi, cÖwZwU c‡Y¨i µqg~j¨ = 100 UvKv
percentage above the cost price should he sell it to make a 25% jv‡f cÖwZwU weµqg~j¨ = (100 + 25) = 125 UvKv
profit of 25% over the original list price? (Kgj 25% g~j¨Qv‡o awi, x msL¨K cY¨ wewµ nq|
GKwU cY¨ µq K‡i| cÖK…Z g~‡j¨i †P‡q 25% †ewk jvf Ki‡Z n‡j 1wU c‡Y¨ jvf nq = 125 – 100 = 25 UvKv
Zv‡K µqg~‡j¨i †P‡q kZKiv KZ †ewk `v‡g cY¨wU wewµ Ki‡Z n‡e?) x = 25x UvKv
25 30 g›`vi Rb¨ e¨q 5% K‡g hvq ZvB
40 66.67 
d 1wU c‡Y¨i bZzb µqg~j¨ = 100 – 5 = 95 UvKv
 mgvavb: awi, cÖK…Z g~j¨ = 100 UvKv weµqg~j¨ 125 UvKvi Dci 8% wWmKvD‡›U
Zvn‡j, 25% g~j¨Qv‡o Kg‡ji µqg~j¨ = 75 UvKv 92
25% jvf Ki‡Z n‡j Zvi Kvw•LZ weµqg~j¨ = 125 UvKv 1wU c‡Y¨i bZzb weµqg~j¨ = 125 Gi 92% = 125  = 115 UvKv
100
 jvf nq = weµqg~j¨ – µqg~j¨ = 125 – 75 = 50 UvKv weµq 25% e„w× cvq,
 wb‡Y©q kZKiv nvi =  50   c~‡e© 100wU cY¨ wewµ n‡j eZ©gv‡b nq = 125wU
75  100% = 66.67 125
267. Peter bought an item at 20% discount on its original  x = x = 1.25xwU
100
price. He sold it with 40% increase on the price he †h‡nZz, 1wU c‡Y¨i µqg~j¨ 95 Ges weµqg~j¨ 115 UvKv|
bought it. The new sale price is by what percent more
than the original price? (wcUvi GKwU cY¨ cÖK…Z g~‡j¨i Dci ZvB 1.25xwU c‡Y¨i µqg~j¨ = 95  1.25x UvKv
20% Qv‡o µq K‡i| †m Zvi µqg~j¨ †_‡K 40% †ewk `v‡g GwU Ges 1.25xwU c‡Y¨i weµqg~j¨ = 115  1.25x UvKv
weµq K‡i| bZzb weµqg~j¨ cÖK…Z g~j¨ †_‡K kZKiv KZ †ewk?)  Gevi jvf nq = 1.25x(115 – 95) = 25x hv c~‡e©i jv‡fi mgvb
7.5 8 270. Aditya, a trader, sells an item to retailer at 20%
10 12 discount, but charges 10% on the discounted price, for
None of these 
d delivery and packaging. The retailer sells it for 2046
 mgvavb: awi, cÖK…Z g~j¨ 100 UvKv Tk. more, thereby earning a profit of 25%. At what
price had the trader marked the item? (Avw`Z¨, GKRb
Zvn‡j, 20% Qv‡o wcUv‡ii µqg~j¨ = 80 UvKv
e¨emvqx, GKwU cY¨ GKRb LyPiv we‡µZvi Kv‡Q 20% Qv‡o wewµ
140
40% jv‡f Zvi weµqg~j¨ = 80 Gi 140% = 80  = 112 UvKv K‡i wKš‘ †Wwjfvwi I c¨v‡KwRs Gi Rb¨ QvoK…Z g~‡j¨i Ici 10%
100
AwZwi³ †bq| LyPiv we‡µZv GwU 2046 UvKv AwaK `v‡g wewµ K‡i
bZzb weµqg~j¨  cÖK…Zg~j¨ Ges 25% Avq K‡i| e¨emvqxi wbKU cY¨wUi wba©vwiZ g~j¨ KZ wQj?)
jvf †ewk =  100%
cÖK…Z g~j¨ 9400 Tk. 9000 Tk.
112  100 12 8000 Tk. 9300 Tk. 
d
=  100% =  100% = 12%
100 100  mgvavb: awi, wba©vwiZ g~j¨ x UvKv
268. Tarun got 30% concession on the labelled price of an wba©vwiZ g~‡j¨i Dci kZKiv g~j¨ Qvo = 20%
article and sold it for 8750 Tk. with 25% profit on the 80x
price he bought. what was the labelled price? (Ziæb wjwLZ  QvoK…Z g~j¨ = x Gi 80% `v‡g = UvKvq
100
g~‡j¨i Dci 30% Qv‡o GKwU cY¨ µq K‡i 8750 UvKvq weµq †Wwjfvwi I c¨v‡KwRs Gi Rb¨ QvoK…Z g~‡j¨i Dci 10% AwZwi³ †bq|
K‡i µqg~‡j¨i Dci 25% jvf K‡i| cY¨wUi wjwLZg~j¨ KZ?) †Wwjfvwi I c¨v‡KwRs eve` Avw`Z¨ †bq
10,000 12,000
= QvoK…Z g~j¨ + QvoK…Z g~‡j¨i 10%
16,000 Data inadequate
80x 80x 10
None of these 
a = +
100 100
Gi 100
 mgvavb: awi, wjwLZ g~j¨ x UvKv 80x 8x 88x
ZiæY 30% Qvo cvq, ZvB = + = UvKv, hv LyPiv we‡µZvi µqg~j¨|
100 100 100
wjwLZ g~j¨ 100 UvKv n‡j µqg~j¨ = (100 – 30) = 70 UvKv LyPiv we‡µZv 25% Avq K‡i Ges Av‡qi cwigvY 2046 UvKv
70
 x = x UvKv  µqg~‡j¨i 25% = Av‡qi cwigvY
100
88x
Avevi ZiæY cY¨wU 25% jv‡f weµq K‡i,  Gi 25% = 2046
µqg~j¨ 100 UvKv n‡j weµqg~j¨ = (100 + 25) = 125 UvKv 100
88x 25
125   = 2046
 1 = UvKv 100 100
100
100 100
70x 125 70x 35  x = 2046   = 9300 UvKv
 =  = x UvKv 88 25
100 100 100 40
271. A box is bought of 75 Tk. and sold at a gain of 8%.
35
kZ©g‡Z, weµqg~j¨ = 40 x = 8750 Find its selling price (GKwU ev· 75 UvKvq µq Kiv nq Ges
8% jv‡f wewµ Kiv nq| weµqg~j¨ †ei Ki|)
8750  40
x= = 10000 UvKv 81 82
35
269. A merchant marks his goods at 25% above the cost
89 86 
a
price. Due to a slump in the market, his cost reduces by  mgvavb: ev·wUi µqg~ j¨ = 75 UvKv
5%. He thus offers a discount of 8% due to which the kZKiv jvf = 8%
sales go up by 25%. Compute the change in the  µqg~ j¨ 100 UvKv n‡j weµqg~j¨ = 108 UvKv
merchant's profit. (GKRb e¨emvqx Zvi cY¨ µqg~‡j¨i 25% 108  75
Dc‡i wewµ K‡i| evRvi g›`vi Kvi‡Y Zvi e¨q 5% K‡g hvq| ZvB  75 = = 81 UvKv
100
†m 8% wWmKvD›U Advi K‡i hvi Kvi‡Y Zvi weµq 25% e„w× 272. Oranges are bought at 5 for 10 Tk. and sold at 6 for 15
cvq| Zvi jv‡fi cwieZ©b †Kgb?) Tk. The gain percentage is (10 UvKvq 5wU Kgjv wK‡b 15
1 UvKvq 6wU `‡i weµq Ki‡j kZKiv jvf KZ?)
5% higher 7 % higher 50% 40%
2
8% lower Unchanged 
d 35% 25% 
d
52 BANK MATH BIBLE
 mgvavb: 5wU Kgjvi µqg~j¨ = 10 UvKv Avevi, A cY¨‡K 20% jv‡f weµq Kivq
10 weµqg~j¨ (100 + 20) = 120 UvKv
1 = = 2 UvKv µqg~j¨ 100 UvKv n‡j weµqg~j¨ 120 UvKv
5
Avevi, 6wU Kgjvi weµqg~j¨ = 15 UvKv 120
15  1 UvKv
100
1 = = 2.5 UvKv 120  3000
6
jvf nq = weµqg~j¨ – µqg~j¨ = 2.5 – 2 = 0.5 UvKv  3000 = 3600 UvKv
100
2 UvKvq jvf nq = 0.5 UvKv 25% jv‡f B c‡Y¨i weµqg~j¨ = (10000 – 3600) = 6400 UvKv
0.5  100 274. A dealer marked the price of an item 40% above the
 100 = = 25 UvKv cost price. He allowed two successive discounts of 20%
2
and 25% to a particular customer. As a result he
 kZKiv jvf = 25% incurred a loss of 448 Tk. At what price did he sell the
273. Dhar bought two articles A and B at a total cost of 8000 item to the said customer? (GKRb e¨emvqx GKwU c‡Y¨i `vg
Tk. He sold article A at 20% profit and article B at µqg~‡j¨i †P‡q 40% †ewk wba©viY Ki‡jb| GKRb wbw`©ó †µZvi
12% loss. In the whole deal he made no gain and no
loss. At what price should Dhar have sold article B to
Kv‡Q ch©vqµwgK 20% I 25% `ywU g~j¨Qvo cÖ`vb Kivi d‡j 448
make an overall profit of 25%? (ai A I B `ywU cY¨ †gvU UvKv ÿwZ nq| e¨emvqx †µZvi Kv‡Q KZ UvKvq cY¨wU weµq K‡iwQj?)
8000 UvKvq µq K‡i| †m cY¨ A, 20% jv‡f Ges cY¨ B, 12% 2,416 2,352
ÿwZ‡Z weµq K‡iwQj| †gvU †jb‡`‡b Zvi jvf ev ÿwZ †Kv‡bvUvB
2,268 2,152 
b
nq wb| †gvU †jb‡`‡b 25% jvf Ki‡Z Zv‡K KZ UvKvq B cY¨wU  mgvavb: awi, µqg~j¨ 100 UvKv
wewµ Ki‡Z n‡qwQj?) Zvn‡j, wba©vwiZ g~j¨ 40% †ewk ZvB wba©vwiZ g~j¨ = 140 UvKv
5200 Tk. 5800 Tk.
wba©vwiZ g~‡j¨i Dci 20% I 25% ch©vqµwgK g~j¨Qv‡o weµqg~j¨
75 80
6400 Tk. 6200 Tk. 
c = 140 UvKvi 75% Gi 80% = 140  
100 100
= 84 UvKv
 mgvavb: A Gi µqg~j¨ x UvKv  ÿwZ = (100 – 84)% = 16%
 B Gi µqg~j¨ (8000 – x) UvKv hw` 16 UvKv ÿwZ nq weµqg~j¨ = 84 UvKv
A cY¨ 20% jv‡f weµqg~j¨ (100 + 20) = 120 UvKv
=   448 = 2352 UvKv
84
µqg~j¨ 100 UvKv n‡j weµqg~j¨ 120 UvKv hw` 448 16 
120 275. The marked price is 10% higher than the cost price. A
 1 UvKv
100 discount of 10% is given on the marked price. In this
120x 6x kind of sale, the seller (GKwU c‡Y¨i wba©vwiZ g~j¨ µqg~‡j¨i
 x = UvKv
100 5 †P‡q 10% †ewk| wba©vwiZ g~‡j¨i Ici 10% g~j¨Qvo †`qv n‡jv|
B cY¨ 12% ÿwZ‡Z weµqg~j¨ (100 – 12) = 88 UvKv GB ai‡bi wewµ‡Z we‡µZvi Kx cwigvY jvf ev ÿwZ n‡e?)
µqg~j¨ 100 UvKv n‡j weµqg~j¨ 88 UvKv gains 2% bears no loss, no gain
 1
88
UvKv
gains 1% loses 1% 
d
100  mgvavb: awi, cY¨wUi µqg~j¨ = 100 UvKv
88(8000 – x)  wba©vwiZ g~j¨ 10% †ewk ZvB wba©vwiZ g~j¨ = 110 UvKv
 (8000 – x) UvKv
100 wba©vwiZ g~‡j¨i Ici g~j¨Qvo = 10%
88(8000 – x) 10
=
100
UvKv  Qvo = 110 Gi 10% = 110  = 11 UvKv
100
†gvU †jb‡`‡b jvf ev ÿwZ nqwb gv‡b jvf ev ÿwZ = 0  weµqg~j¨ = wba©vwiZ g~j¨ – Qvo = 110 – 11 = 99 UvKv
Avgiv Rvwb, jvf = weµqg~j¨ – µqg~j¨  ÿwZ = (100 – 99)% = 1%
6x 88(8000 – x) 276. The profit earned by selling a article at 5520 Tk. is
0= +  – {x + 8000 – x}
5 100  equal to the loss incurred on selling the same article at
6x 88(8000 – x) 4080 Tk. What will be percent profit, if the article is
 + – 8000 = 0 sold at 6000 Tk.? (5520 UvKvq GKwU cY¨ wewµ Ki‡j †h
5 100
120x + 704000 – 88x cwigvY jvf nq, cY¨wU 4080 UvKvq wewµ Ki‡j GKB cwigvY ÿwZ
 = 8000 nq| hw` cY¨wU 6000 UvKvq weµq Kiv nq, Zvn‡j kZKiv KZ
100
 32x + 704000 = 800000 jvf n‡e?)
 32x = 800000 – 704000 20 12
x=
96000
= 3000
25 15 
c
32  mgvavb: awi, µqg~j¨ = x UvKv
A c‡Y¨i µqg~j¨ 3000 UvKv weµqg~j¨ 5520 UvKv n‡j, jvf = (5520 – x) UvKv
B (8000 – x) UvKv Avevi, weµqg~j¨ 4080 UvKv n‡j, ÿwZ = (x – 4080) UvKv
= 8000 – 3000 = 5000 UvKv kZ©g‡Z, jvf = ÿwZ
A I B c‡Y¨i µqg~j¨ 8000 UvKv  5520 – x = x – 4080
hw` A I B cY¨‡K 25% jv‡f weµq Kiv nq Z‡e  2x = 5520 + 4080
weµqg~j¨ (100 + 25) = 125 UvKv 5520 + 4080
x= = 4800 UvKv
µqg~j¨ 100 UvKv n‡j weµqg~j¨ 125 UvKv 2
125 hLb weµqg~j¨ = 6000 UvKv
 1 UvKv jvf = (6000  4800) = 1200 UvKv
100
125  8000 jvf
kZKiv jv‡fi nvi = µqg~j¨  100% = 4800  100 = 25%
1200
 8000 = 10000 UvKv
100
PROFIT AND LOSS 53
277. Rajlani sold a machine for 22,000 Tk. which a discount 279. A trader has 600 kg of rice, a part of which he sells at
2 15% profit and the remaining quantity at 20% loss. On
of 8% on the labeled price and made a profit of 22 %. the whole, he incurs an overall loss of 6%. What is the
3
What would have been the profit percent if the machine quantity of rice he sold at 20% loss? (GKRb e¨emvqxi
was sold without any discount on the labeled price? wbKU 600 kg Pvj Av‡Q hvi wKQz cwigvY 15% jv‡f Ges evwK
(wjwLZ g~‡j¨i Ici 8% wWmKvD›U w`‡q ivRjvwb GKwU †gwkb Ask 20% ÿwZ‡Z wewµ K‡i| G‡Z †gv‡Ui Ici Zvi 6% ÿwZ
2 nq| †m 20% ÿwZ‡Z Kx cwigvY Pvj weµq K‡iwQj?)
22000 UvKvq wewµ Ki‡jv Ges 22 % jvf Ki‡jv| hw` †m wjwLZ 250 kg 320 kg
3
g~‡j¨i Ici †Kv‡bv wWmKvD›U bv w`Z Zvn‡j KZ UvKv jvf n‡Zv?) 420 kg 360 kg 
d
361 302  mgvavb: awi, 20% ÿwZ‡Z wewµZ Pv‡ji cwigvY x kg
3 3  15% jv‡f wewµZ evwK Pv‡ji cwigvY = (600 – x) kg
271 331 †gv‡Ui Ici ÿwZi cwigvY = 6%
3 3 
d
15% jv‡f, (600 – x) kg Pv‡ji weµqg~j¨ =
115
 (600 – x) UvKv
 mgvavb: †gwk‡bi wjwLZ g~j¨ = 22000 UvKv 100
80x
wjwLZ g~‡j¨i Dci 8% wWmKvD›U 20% ÿwZ‡Z x kg Pv‡ji weµqg~j¨ =
100
8
 wWmKvD›U = 22000 Gi 8% = 22000  = 1760 UvKv 94  600
100 †gvU 600 kg Pv‡ji Dci 6% ÿwZ‡Z weµqg~j¨ = 100 UvKv
 weµqg~j¨ = wjwLZ g~j¨ – wWmKvD›U cÖkœg‡Z, (600 – x) kg Pv‡ji weµqg~j¨ + x kg Pv‡ji weµqg~j¨
= (22000 – 1760) = 20240 UvKv = 600 kg Pv‡ji weµqg~j¨
 2  68
jvf = 223% = 3 % 115  (600 – x) 80x 94  600
 + =
100 100 100
awi, †gwk‡bi µqg~j¨ x UvKv  115  600 – 115x + 80x = 60  94
68
 µqg~j¨ + µqg~‡j¨i Dci % jvf = weµqg~j¨  69000 – 35x = 56400  35x = 12600
3 12600
68 x= = 360 kg
35
 x + x Gi % = 20240 280. When an article was sold for 696 Tk., percent profit
3
68x earned was P%. When the same article was sold for
x+ = 20240 841 Tk., percent profit earned was (p + 25%). What is
3  100
the value of P? (hLb GKwU cY¨ 696 UvKvq weµq Kiv nq, P%
368x
 = 20240 jvf nq| hw` GKB cY¨ 841 UvKvq weµq Kiv nq, Zvn‡j (P +
300 25%) jvf nq| P Gi gvb KZ?)
20240  300
x= 10 25
 368  = 16500 UvKv 15 20 
d
 jvf = 22000 – 16500 = 5500 UvKv  mgvavb: P% jv‡f weµqg~j¨ 696 UvKv
jvf (P + 25%) jv‡f weµqg~j¨ 841 UvKv
wWmKvD›U ev‡` gybvdv = µqg~j¨  100% weµqg~‡j¨i cv_©K¨ = (811  696) = 145 UvKv
5500 1 gybvdvi nv‡i cv_©K¨ = (P + 25%  P) = 25%
=  100% = 33 % awi, c‡Y¨i µqg~j¨ x UvKv
16500 3
278. An item was bought for X Tk. and sold for Y Tk., Zvn‡j, x Gi 25% = 145
thereby earning a profit of 20%. Had the value of X 25 145  100
been 15 less and the value of Y Tk. 76 less, a profit of x = 145  x =  x = 580 UvKv
100 25
30% would have been earned. What was the value of  jvf = (696  580) UvKv = 116 UvKv
‘X’? (GKwU cY¨ x UvKvq µq K‡i y UvKvq wewµ Kivq 20% jvf jvf = P%
n‡jv| hw` x 15 Kg n‡Zv Ges y Gi gvb 76 UvKv Kg n‡Zv, kZ©g‡Z, µqg~‡j¨i Dci P% jvf = 116 UvKv
Zvn‡j 30% jvf n‡Zv| x Gi gvb KZ?) P
640 Tk. 400 Tk.  580 Gi = 116
100
600 Tk. 800 Tk. 
d
 580 
P
= 116
 mgvavb: awi, cY¨wUi µqg~j¨ x UvKv Ges weµqg~j¨ y UvKv 100
120 116  100
1g kZ©, 20% jv‡f weµqg~j¨, y = 100  µqg~j¨ P=
580
= 20
120  P Gi gvb 20%
y= x = 1.2x ............... (i) 281. Raza purchased a bicycle for 6810 Tk. He had paid a
100
85 Vat of 13.5%. The list price of the bicycle was (ivRv
15% K‡g, µqg~j¨ = x Gi 85% = x  = 0.85x GKwU evBmvB‡Kj 6810 UvKvq µq Ki‡jv| †m 13.5% f¨vU cÖ`vb
100
2q kZ©, x Gi gvb 15% Kg I y Gi gvb 76 UvKv Kg n‡j 30% Ki‡jv| evBmvB‡KjwUi wjwLZ g~j¨ KZ?)
jvf nq| 6696.50 Tk. 6140 Tk.
5970.50 Tk. 6000 Tk. 
d
 y – 76 =
130
 0.85x
 GLv‡b weµqg~j¨ = y – 76  mgvavb: †Kvb cY¨ †Kbvi mgq wjwLZ g~‡j¨i Dci †µZv f¨vU cÖ`vb K‡ib|
100  µqg~j¨ = 0.85x  awi, wjwLZ g~j¨ = 100 UvKv
 y – 76 = 1.105x 13.5% f¨vU w`‡j, f¨vUmn µqg~j¨ = (100 + 13.5) = 113.5 UvKv
 1.2x – 76 = 1.105x [ (i)bs n‡Z y = 1.2x]  f¨vU mn µqg~j¨ 113.5 UvKv n‡j wjwLZ g~j¨ 100 UvKv
 0.095x = 76 100  6810
76 76  1000  6810
x= = = 800 113.5
0.095 95 = 6000 UvKv
54 BANK MATH BIBLE
282. Srinivas sold an article for 6800 Tk. and incurred a 285. The sale price of an article including the sales tax is
loss. Had he sold the article for 7850 Tk., his gain 1232 Tk. The rate of sales tax is 10%. If the shopkeeper
would have been equal to half of the amount of loss has made a profit of 12%, then the cost price of the
that he incurred. At what price should he sell the article is (weµq f¨vUmn GKwU c‡Y¨i weµqg~j¨ 1232 UvKv|
article to have 20% profit? (kÖxwbevm 6800 UvKvq GKwU cY¨ weµq f¨v‡Ui cwigvY 10%| hw` †`vKvb`vi 12% jvf K‡i,
wewµ K‡i Ges G‡Z Zvi ÿwZ nq| hw` †m cY¨wU 7850 UvKvq Zvn‡j cY¨wUi µqg~j¨ KZ?)
wewµ KiZ Z‡e Zvi ÿwZi Aa©cwigvY UvKv jvf n‡Zv| KZ UvKvq 900 Tk. 950 Tk.
cY¨wU wewµ Ki‡j Zvi 20% jvf n‡e?) 1000 Tk. 1120 Tk. 
c
7500 Tk. 9000 Tk.  mgvavb: awi, µqg~j¨ = x UvKv
12% jv‡f, weµqg~j¨ = (100 + 12) = 112 UvKv
10680 Tk. 9600 Tk. 
c
 µqg~j¨ 100 UvKv n‡j weµqg~j¨ 112 UvKv
 mgvavb: awi, cY¨wUi µqg~j¨ x UvKv
112x
Zvn‡j, ÿwZ = (6800 – x) UvKv  x UvKv
100
Avevi, 7850 UvKvq wewµ Ki‡j jvf n‡Zv (7850 – x) UvKv 112x
ÿwZ GB weµqg~j¨ 100 Gi Dci 10% f¨vU Av‡ivc Kiv n‡q‡Q|
cÖkœg‡Z, jvf = 2
112x 112x
(6800 – x)  f¨vUmn weµqg~j¨ = + Gi 10%
100 100
 (7850 – x) =
2 112x 112x 10
= + 
 15700 – 2x = 6800 – x 100 100 100
 x = 15700 – 6800 = 8900 UvKv 112x 112x
= + UvKv
20% jvf Gi A_© 100 1000
µqg~j¨ 100 UvKv n‡j weµqg~j¨ 120 UvKv weµq f¨vUmn weµqg~j¨ = 1232 (†`qv Av‡Q)
120 112x 112x
 8900  8900 = 10680 UvKv cÖkœg‡Z, 100 + 1000 = 1232
100
1120x + 112x
283. Subroto sold an article for 528 Tk. after allowing a discount  = 1232
of 12% in its marked price. What was the marked 1000
price of the article? (myeªZ wjwLZ g~‡j¨i Ici 12% wWmKvD‡›U  1232x = 1232  1000
GKwU cY¨ 528 UvKvq wewµ Ki‡jv| cY¨wUi wjwLZ g~j¨ KZ?) 1232  1000
x= = 1000 UvKv
1232
600 Tk. 700 Tk.
286. The value of a machine depreciates every year at the
650 Tk. 590 Tk. a rate of 10% on its value at the beginning of that year.
 mgvavb: awi, cY¨wUi wjwLZ g~j¨ = x UvKv If the persent value of the machine is 729 Tk., its worth
12% wWmKvD‡›U weµqg~j¨ (100 – 12) = 88 UvKv three years ago was (GKwU †gwk‡bi g~j¨ cÖwZeQi H eQ‡ii
 wjwLZ g~j¨ 100 UvKv n‡j weµqg~j¨ = 88 UvKv ïiæi g~j¨ †_‡K 10% AePq nq| hw` Gi eZ©gvb g~j¨ 729 UvKv
x  88 nq, 3 eQi Av‡M Gi `vg KZ wQj?)
x =
100
UvKv 947.70 Tk. 1000 Tk.
x  88 528  100
750.87 Tk. 800 Tk. 
b
cÖkœg‡Z, 100 = 528  x = 88
= 600 UvKv  mgvavb: †gwkbwUi eZ©gvb g~j¨ 729 UvKv
284. Sanjay made a profit of 8% by selling a shirt after †gwkbwUi cÖwZ eQ‡i AePq nvi = 10% A_©vr,
offering a discount of 12%. If the marked price of the 1g eQ‡i, eZ©gvb g~j¨ 90 UvKv n‡j Av‡Mi g~j¨ 100 UvKv
shirt is 1080 Tk., find its cost price (12% wWmKvD›U †`qvq 100
1
90
UvKv
mÄq GKwU kvU© wewµ K‡i 8% jvf Ki‡jv| hw` kvU©wUi wjwLZ
g~j¨ 1080 UvKv nq, µqg~j¨ wbY©q Ki?) 100  729
729
90
UvKv
890 780
= 810 UvKv
880 900 c
2q eQ‡i, eZ©gvb g~j¨ 90 UvKv n‡j Av‡Mi g~j¨ 100 UvKv
 mgvavb: kv‡U©i wjwLZ g~j¨ = 1080 UvKv 100  810
kv‡U©i weµqg~j¨ = wjwLZ g~j¨ – wjwLZ g~‡j¨i 12% 810
90
UvKv
1080  12 = 900 UvKv
= 1080 
100 3q eQ‡i, eZ©gvb g~j¨ 90 UvKv n‡j Av‡Mi g~j¨ 100 UvKv
= (1080  129.60) = 950.40 UvKv 100  900
awi, kv‡U©i µqg~j¨ x UvKv 900
90
UvKv
x + x Gi 8% = weµqg~j¨ = 1000 UvKv
x8 weKí mgvavb: †`qv Av‡Q, †gwk‡bi eZ©gvb g~j¨, P = 729 UvKv
 x+ = 950.40 AePq nvi, r = 10%
100
100x + 8x P  P 
 = 950.40  3 eQi Av‡Mi g~j¨ =  n eQi Av‡Mi g~j¨ =
100 (1  r)3  (1 – r)n
108x 729 729
 = 950.40 = 3 = 9 3
100 1    
10
x=
100
 950.40 = 880 UvKv
 100 10
108 729  10  10  10
= = 1000 UvKv
 µqg~j¨ = 880 UvKv 999
PROFIT AND LOSS 55
287. Meena Kumari goes to a shop and buys a saree, costing  mgvavb: †`qv Av‡Q, Iqvwks †gwk‡bi weµqg~j¨ = 8500 UvKv
5225 Tk. including salse tax of 12%. The shopkeeper ÿwZ = 15%
gives her a discount, so that the price is decreased by 15% ÿwZ‡Z weµqg~j¨ = (100 – 15) = 85 UvKv
an amount equivalent to sales tax. The price is weµqg~j¨ 85 UvKv n‡j µqg~j¨ = 100 UvKv
decreased by (nearest value). (wgbv Kzgvix GKwU †`vKv‡b †Mj 100
Ges 12% weµq f¨vUmn 5225 UvKvq GKwU kvox µq Kij|  1 = UvKv
85
†`vKvb`vi Zv‡K wKQz g~j¨Qvo w`j Ges G‡Z kvoxwUi g~j¨ weµq 100  8500
f¨v‡Ui mgcwigvY K‡g †Mj| kvoxi g~j¨ KZ UvKv K‡gwQj?)  8500 = = 10000 UvKv
85
615 Tk. 650 Tk. 291. The price of a cycle is marked at 1150 Tk. A
560 Tk. 580 Tk. 
c shopkeeper earns a profit of 15% after allowing a
discount of 15% on the marked price. Find the cost
 mgvavb: weµq f¨vUmn kvoxi g~j¨ = 5225 UvKv price of the cycle. (GKwU mvB‡K‡ji wjwLZ g~j¨ 1150 UvKv|
12% f¨vU, ZvB f¨vUmn g~j¨ = (100 + 12) = 112 UvKv GKRb †`vKvb`vi wjwLZ g~‡j¨i Ici 15% wWmKvD›U †`qvi ci
weµq f¨vUmn g~j¨ 112 UvKv n‡j f¨vU ev‡` g~j¨ 120 UvKv 15% jvf K‡i| mvB‡K‡ji µqg~j¨ wbY©q Ki?)
100 900 Tk. 100 Tk.
 1
112 850 Tk. 950 Tk. 
c
100  5225  mgvavb: mvB‡K‡ji wjwLZ g~j¨ 1150 UvKv
 5225
112 wWmKvD›U = 15%
= 4665 UvKv weµqg~j¨ = (wjwLZ g~j¨ – wjwLZ g~‡j¨i 15%)
 kvoxi g~j¨ K‡g = (5225  4665) = 560 UvKv 1150  15
= 1150  = (1150  172.5) = 977.5 UvKv
288. The profit earned by selling a chair for 752 Tk. is 1.2  100 
times the loss incurred when the same chair was sold awi, mvB‡K‡ji µqg~j¨ x UvKv
for 400 Tk. What is the cost price of the chair? (752 cÖkœg‡Z, 15% jvf Kivq weµqg~j¨
UvKv GKwU †Pqvi wewµ Ki‡j †h cwigvY jvf nq, Zv cY¨wUi 400 (x + x Gi 15%) = 977.5
UvKvq wewµ Ki‡j †h ÿwZ nq Zvi 1.2 ¸Y| †PqviwUi µqg~j¨ KZ?) 15x 115x
540 Tk. 592 Tk. x+ = 977.5  = 977.5
100 100
560 Tk. None of these 
c 977.5  100
x= = 850 UvKv
 mgvavb: awi, †Pqv‡ii µqg~j¨ x UvKv 115
752 UvKvq wewµ Ki‡j jvf nq (752 – x) UvKv 292. The price of an article is first increased by 20% and
400 UvKvq wewµ Ki‡j ÿwZ nq (x – 400) UvKv later on the price were decreased by 25% due to
reduction in sales. Find the net percentage change in
cÖkœg‡Z, jvf = ÿwZ  1.2 final price of article. (GKwU c‡Y¨i g~j¨ cÖ_‡g 20% e„w× Kiv
 752  x = (x  400)  1.2  752  x = 1.2x  480 nq Ges c‡i weµq K‡g hvIqvq g~j¨ 25% Kgv‡bv nq| cY¨wUi
 1.2x + x = 752 + 480  2.2x = 1232 `v‡gi wbU cwieZ©b KZ kZvsk?)
1232 20% 18%
x= = 560
2.2 38% None of these 
d
 †Pqv‡ii µqg~j¨ = 560 UvKv  mgvavb: awi, cY¨wUi g~j¨ 100 UvKv
289. A publisher sells copies of books to a retail dealer at 5 20% `vg e„w× Kivi ci g~j¨ = 120 UvKv
Tk. per copy but allows 25 copies to be counted as 24. 25% `vg Kgv‡bvi d‡j cY¨wUi g~j¨ = 120 – 120 Gi 25%
If the retailer sells each of the 25 copies at 6 Tk., his 120  25
profit percent is (GKRb cÖKvkK LyPiv we‡µZvi wbKU cÖwZwU = 120 – UvKv
 100 
eB 5 UvKv `‡i wewµ K‡i wKš‘ 25 Kwc eB wewµ K‡i 24 Kwc MYbv = 90 UvKv
K‡i| hw` LyPiv we‡µZv 25 Kwc eB 6 UvKvq wewµ K‡i, Zvn‡j  g~‡j¨i wbU cwieZ©b = (100 – 90)% = 10%
Zvi gybvdvi nvi KZ?)
20% 24%  Examveda.com I‡qemvB‡Ui evsjv mgvavb
25% 40% 
c 293. In a certain store, the profit is 320% of the cost. If the
 mgvavb: LyPiv we‡µZvi cÖwZwU Kwci µqg~j¨ = 5 UvKv cost increases by 25% but the selling price remains
†h‡nZz LyPiv we‡µZv‡K 25 Kwc eB wewµ K‡i 24 Kwc eB‡qi `vg constant, approximately what percentage of the selling
cÖKvkK‡K w`‡Z nq ZvB price is the profit? (GKwU †`vKv‡b jvf e¨‡qi 320%| hw` e¨q
LyPiv we‡µZvi 25 Kwci µqg~j¨ = (24  5) = 120 UvKv 25% e„w× cvq, wKš‘ weµqg~j¨ GKB _v‡K, weµqg~‡j¨i kZKiv KZ
fvM jvf n‡e?)
25 Kwci weµqg~j¨ = (25  6) = 150 UvKv
30% 70%
 jvf n‡j = (150  120) = 30 UvKv 100% 250% 
b
 kZKiv jvf =  
30  mgvavb: µqg~j¨/e¨q 100 UvKv
120  100 = 25%
jvf = 100  100 = 320 UvKv
320
290. Supriya sold a washing machine for 8500 Tk. She
incurred a loss of 15% in this transaction. At what weµqg~j¨ = (100 + 320) = 420 UvKv
price had she bought the washing machine? (mywcÖqv GKwU 25% e„wׇZ µqg~j¨ 125 UvKv
Iqvwks †gwkb 8500 UvKvq wewµ K‡i| GB †jb‡`‡b Zvi 15%  jvf = (420 – 125) = 295 UvKv
ÿwZ nq| †m KZ UvKv w`‡q †gwkbwU µq K‡iwQj?)
 weµqg~‡j¨i Dci kZKiv jvf n‡e =  
295
10000 Tk. 1200 Tk. 420  100%
11000 Tk. 10500 Tk. 
a = 70.23% = 70% (cÖvq)
56 BANK MATH BIBLE
294. On selling 17 balls at 720 Tk., there is a loss equal to
the cost price of 5 balls. The cost price of a ball is (17wU
 Do yourself
297. Two lots of onions with equal quantity, one costing
ej 720 UvKvq wewµ Ki‡j 5wU e‡ji µqg~‡j¨i mgvb ÿwZ nq| Tk. 10 per kg. and the other costing Tk. 15 per kg are
GKwU e‡ji µqg~j¨ KZ?) mixed together and whole lot is sold at Tk. 15 per kg.
45 Tk. 50 Tk. What is the profit or loss?
[Sonali and Janata Bank (Officer IT)  19 + www.competoid.com]
55 Tk. 60 Tk. 
d
10% loss 10% profit
 mgvavb: awi, GKwU e‡ji µqg~j¨ x UvKv
20% loss 20% profit
17wU e‡ji µqg~j¨ = 17x UvKv
298. The cost price of an article is Tk.7840. What should be
 17wU e‡ji weµqg~j¨ = 720 the selling price of the article so that there is a profit
17wU ej 720 UvKvq weµq Ki‡j ÿwZ nq 5x UvKv of 7%? [Pubali Bank (TAJO Cash)  19 + www.examveda.com
AZGe, ÿwZ = µqg~j¨ – weµqg~j¨ + www.doubtnut.com]
 5x = 17x – 720 8388.80 Tk. 8300 Tk.
 17x = 720 + 5x 800 Tk. 8500.50 Tk.
720 299. Lubana purchased 20 kg of pulses at a rate of Tk.
 12x = 14.25 per kg and 30 kg of pulses at a rate of Tk.11.50
12
per kg. She decided to mix the two and sold the mixture.
 x = 60 To make a profit of 30%, what price per kg should he
GKwU e‡ji µqg~j¨ 60 UvKv sell the mixture? [Sonali Bank (Officer Cash FF)  19]
15.60 14.80
 Indiabix.com I‡qemvB‡Ui evsjv mgvavb 16.38 18.20
300. Oranges are bought at 5 for Tk 10 and sold at 6 for Tk
295. A Vendor bought toffees at 6 for a taka. How many for 15. The gain percent is
a taka must he sell to gain 20%? (GKRb mieivnKvix UvKvq [Pubali Bank (JO)  19 + www.brainly.in + www.m4maths.com
6wU K‡i Uwd µq Ki‡jv| 20% jvf Ki‡Z n‡j UvKvq KZwU weµq + www.doubtnut.com + www.examveda.com]
50% 40%
Ki‡Z n‡e?)
25% 35%
3 4
301. A shopkeeper earns a profit of 12% on selling a book
5 6 
c at 10% discount on the printed price. The ratio of the
 mgvavb: 6wU Uwdi µqg~j¨ 1 UvKv cost price and the printed price of the book is-
1 [Combined 5 Bank’s (Officer Cash)  19 + www.competoid.com
1wU Uwdi µqg~j¨ UvKv + www.examveda.com + www.brainly.in + www.doubtnut.com]
6
45:56 45:51
20% jv‡f weµqg~j¨ =  
1 120 1
6 100 = 5 UvKv
47:56 47:51
302. A trader sells his goods at a discount 20%. He still
 UvKvq 5wU Uwd weµq Ki‡j 20% jvf n‡e| makes a profit of 25%. If he sells the goods at the
296. Sam purchased 20 dozens of toys at the rate of 375 Tk. marked price only, his profit will be:
per dozen. He sold each one of them at the rate of 33 [Combined 6 Bank’s & 2 Fin. Inst. (Senior Officer)  19
Tk. What was his percentage profit? (k¨vg cÖwZ WRb 375 + www.examveda.com + www.competoid.com
+ www.careerbless.com + www.gmatclub.com]
UvKv `‡i 20 WRb †Ljbv µq Kij| †m 33 UvKv `‡i cÖwZwU †Ljbv 56.25% 25.56%
wewµ Kij| G‡Z Zvi kZKiv jvf KZ?) 50.25% 54.25%
3.5 4.5 303. A shopkeeper sold an item at 20% profit and another
5.6 6.5 item at 10% loss. If the cost price of both the items is
None of these 
c same, find overall profit percent.
[Combined 4 Bank’s (Officer General)  19 + www.m4maths.com]
 mgvavb: 12wU †Ljbvi µqg~j¨ = 375 UvKv 7.55% 6.00%
375 5.00% 6.50%
1wU †Ljbvi µqg~j¨ = = 31.25 UvKv
12 304. A and B invest in a business in the ratio 3:2. If 5% of
1wU †Ljbvi weµqg~j¨ = 33 UvKv the total profit goes to charity and A's share is Tk. 855
 jvf = (weµqg~j¨ – µqg~j¨) = (33 – 31.25) = 1.75 UvKv the total profit is
weµqg~j¨ – µqg~j¨ [Combined 5 Bank’s (Officer Cash)  19 + www.indiabix.com
 kZKiv jvf =  100% + www.sawaal.com + www.examveda.com
µqg~j¨ + www.m4maths.com + www.brainly.in]

= 
1.75 1425.00 Tk. 1537.50 Tk.
31.25  100% = 5.6% 1576.00 Tk. 1500.00 Tk.

DËigvjv
297 298 299 300 301 302 303 304 305

GB cÖkœ¸‡jvi we¯ÍvwiZ Bs‡iwR mgvav‡bi pdf dvBj ‘Job Math by BUETians’ †dmeyK MÖæ‡c cv‡eb|