15-16 - Lecture (Profit & Loss) PDF

Phenom Online Care
Bank Math Course
Lecture : 15-16
(Profit & Loss)

Reference Book : Bank Math Bible (2nd Edition)
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【2】 PHENOM ONLINE CARE (BANK MATH COURSE)

PROFIT & LOSS 【3】
12 Profit & Loss

TYPE 01 : kZKiv jvf ev ÿwZi cwigvY wbY©q  mgvavb : 15wU Av‡c‡ji µqg~j¨ = 10 UvKv
m¤úwK©Z mgm¨v 10wU " weµqg~j¨ = 15 "
15
1wU " " = "
10
Sub Type 01 : cwigvY n‡Z kZKiv jvf ev 15
ÿwZ wbY©q m¤úwK©Z mgm¨v 15wU " " =  15 " = 22.5 UvKv
10
22.5 – 10
µ‡qi cwigvY Ñ weµ‡qi cwigvY  kZKiv jvf =  100% = 125%
10
 kZKiv jvf = weµ‡qi cwigvY  100%
4. The profit on sale of 100 pencils is equal to the selling
price of 20 pencils. What is the profit margin in
Example percentage? (100 †cwÝ‡ji jvf, 20wU †cwÝ‡ji weµqg~‡jï
mgvb| kZKiv jvf?) [BMB : 363]
1. 10 UvKvq 12wU `‡i wRwbm µq K‡i 10 UvKvq 8wU `‡i weµq [Exam Taker IBA : Dutch Bangla Bank Ltd. (PO-2017)]
Ki‡j kZKiv KZ jvf n‡e? [BMB : 304] 20 25 33.33 None b
 mgvavb : 100wU †cwÝ‡ji weµqg~j¨  100wU †cwÝ‡ji µqg~j¨ =
[Exam Taker AUST : Sonali Bank Ltd. (Sub Asst. Engr. Electrical-2019)]
50% 40% 60% 30% a 20wU †cwÝ‡ji weµqg~j¨
 mgvavb : ¯úóZ 10 UvKvq 12wU wRwbm µq K‡i, 10 UvKvq 8wU weµq  (100  20)wU †cwÝ‡ji weµqg~j¨ = 100wU †cwÝ‡ji µqg~j¨
Ki‡j jvf n‡e|  80wU †cwÝ‡ji weµqg~j¨ = 100wU †cwÝ‡ji µqg~j¨
12wU wRwb‡mi µqg~j¨ 10 UvKv  80  1wU †cwÝ‡ji weµqg~j¨ = 100  1wU †cwÝ‡ji µqg~j¨
10 5 1wU †cwÝ‡ji weµqg~j¨ 100 5
1 = = UvKv  = =
12 6 1wU †cwÝ‡ji µqg~j¨ 80 4
Avevi, 8wU wRwb‡mi weµqg~j¨ 10 UvKv
1wU †cwÝ‡ji weµqg~j¨ 1wU †cwÝ‡ji µqg~j¨ 5  4
10 5  =
1 = = UvKv 1wU †cwÝ‡ji µqg~j¨ 4
8 4
weµqg~j¨ – µqg~j¨ j‡e we‡hvRb K‡i
kZKiv jvf = µqg~j¨  100% jvf 1 1

5 5 15 – 10
µqg~j¨ = 4; kZKiv jvf = 4  100% = 25%
– 5. *If the cost price of 15 books is equal to the selling
4 6 12
 100% = =  100% price of 20 books, the loss percent is (15wU eB‡qi µqg~j¨,
5 5
6 6 20wU eB‡qi weµqg~‡jï mgvb n‡j, kZKiv ÿwZ KZ?) [BMB : 60]
[www.competoid.com]
5 6 78 25 d 16 20
=   100% = 50% jvf|
12 5  mgvavb: awi, µqg~j¨ Ges weµqg~j¨ = 100 UvKv
2. A dishonest dealer defrauds to the extent of x% in 100 20
 GKwU eB‡qi µqg~j¨ = 
buying as well as selling is goods by using faulty weight.  15  = 3 UvKv
What will be the gain percent on his outlay? [BMB : 314] 100
[www.examveda.com; www.competoid.com]  GKwU eB‡qi weµqg~j¨ = = 5 UvKv
2 2 20
10
 – x 2 % x
2x +  % x +  % c x
2x% 20 5
x   100  100  ÿwZ =  – 5 = UvKv
x
 3  3
 mgvavb: Gain in buying goods = 1 + x% = 1 + 100 5
3 500 3   
x  kZKiv ÿwZ =  100 % =   % = 25%  
Gain in selling goods = 1 + x% = 1 + 20  3 20
100
x  x 
3  
Gain in buying and selling = 1 + 1+ 1 MCQ approach:
 100  100
x 2 2 15 wU eB‡qi µqg~j¨ = 20 wU eB‡qi weµqg~j¨
= 1 +   1 = 1 + 2x + x  1
 100 100 10000 AZGe, µqg~j¨ = 20 Ges weµqg~j¨ = 15
 x2  1  x2  µqg~j¨ – weµqg~j¨
= 2x +  = 2x + %
 100 100  100 kZKiv ÿwZ = µqg~j¨  100%
3. A shopkeeper Purchase 15 mangoes for Tk. 10 and sells
20 – 15 5
them at 10 mangoes for Tk. 15. Thus he earns a profit =  100% =  100% = 25%
20 20
of (GKRb †`vKvbx 10 UvKvq 15wU Av‡cj µq K‡i 15 UvKvq
jÿ Kiæb: µqg~‡jï mv‡_ †h msL¨v _v‡K †mUvB weµqg~j¨ Avi
10wU K‡i Av‡cj weµq K‡i| Z‡e kZKiv jvfÑ) [BMB : 333]
[Exam Taker IBA : IFIC Bank Ltd. (TSO-2019)]
weµqg~‡jï mv‡_ †h msL¨v _v‡K †mUv µqg~j¨| GB Type Gi me
50% 75% 80% 125% d Math GB wbq‡g Kg mg‡q Ki‡Z cv‡ib|

6. *If the cost price of 10 articles is equal to the selling ÿwZ 4x 4x
price of 7 articles, then the gain or loss percent is (hw`  kZKiv ÿwZ =
µqg~j¨  100% = 36y  100% = 40
 100%
10wU c‡Yï µqg~j¨ 7wU c‡Yï weµqg~‡jï mgvb nq, Zvn‡j 36  x
36
kZKiv Avq ev ÿwZ KZ?) [BMB : 61] 4x 1
[www.examveda.com; www.competoid.com] =  100% =  100% = 10%
40x 10
6 6 weKí mgvavb:
35% loss 42 % gain 42 % loss 51% gain c
7 7
†m 40wU Kgjv †h `v‡g weµq K‡i, 36wU Kgjv †mB `v‡g µq K‡i|
 mgvavb: awi, cÖ‡Z¨K c‡Yï µqg~j¨ 1 UvKv
40wU Kgjvq 4wU Kgjvi weµqg~‡jï mgvb ÿwZ nq|
Zvn‡j, 7wU c‡Yï µqg~j¨ = 7 UvKv
4
7wU c‡Yï weµqg~j¨ = 10 UvKv kZKiv ÿwZ = 40  100% = 10%
3 6
 kZKiv Avq =   100% = 42 % 9. *A grocer purchases three qualities of lemons at
7  7
 weKí mgvavb: MCQ Approach different rates. The first quality was purchased at 2 for
1 Tk. the second at 3 for 2 Tk. and the third at 4 for 3
10 wU c‡Yï µqg~j¨ = 7 wU c‡Yï weµqg~j¨ Tk. He sold all the lemons at 5 for 4 Tk. If the ratio of
the number of lemons of the three qualities is 1 : 2 : 3,
weµqg~j¨ = 10 then what is the approximate gain or loss percentage
µqg~j¨ = 7 incurred by the grocer? (GKRb †`vKvb`vi wfbœ wfbœ `v‡g
weµqg~j¨  µqg~j¨ wZb ai‡bi †jey µq Ki‡jb| cÖ_g cÖKv‡ii †jey cÖwZ 2wU 1 UvKv
kZKiv jvf =  100%
µqg~j¨ `‡i, wØZxq cÖKv‡ii cÖwZ 3wU 2 UvKv `‡i Ges Z…Zxq cÖKv‡iiwU cÖwZ
10  7 3 6 4wU 3 UvKv `‡i µq Ki‡jb| me¸‡jv †jey †m cÖwZ 5wU 4 UvKv `‡i
 100% =  100% = 42 %
=
7 7 7 wewµ K‡i| hw` wZb ai‡bi †jeyi msL¨vi AbycvZ 1 : 2 : 3 nq Z‡e
7. By selling 100 pencils, a shopkeeper gains the selling †`vKvb`v‡ii AvbygvwbK kZKiv jvf ev ÿwZ KZ?) [BMB : 86]
price of 20 pencils. His gain percent is (100wU †cwÝj
2.65% loss 17.56% loss
weµq K‡i GKRb †`vKvb`vi 20wU †cwÝ‡ji weµqg~‡jï mgvb
17.56% gain 18.65% gain
jvf K‡i| Zvi kZKviv jvf KZ?) [BMB : 69] [www.competoid.com]
None of these c
12 20 25 15 d
 mgvavb: wZb cÖKv‡ii †jeyi AbycvZ = 1 : 2 : 3
 mgvavb: awi, 1wU †cwÝ‡ji weµqg~j¨ 1 UvKv
Zvn‡j, cÖ_g cÖKv‡ii †jey xwU, wØZxq cÖKv‡ii 2x Ges Z…Zxq
100wU ” ” (100  1) = 100 UvKv
20wU †cwÝ‡ji weµqg~‡jï mgvb jvf nq cÖKv‡ii 3xwU| †gvU †jeyi msL¨v 6xwU|
hw` , 1wU †cwÝ‡ji weµqg~j¨ 1 UvKv 1g aib: 2wU †jeyi µqg~j¨ 1 UvKv
20wU ” ” (20  1) = 20 UvKv 1
1 UvKv
2
jvf = weµqg~j¨  µqg~j¨
x x
ev, µqg~j¨ = weµqg~j¨  jvf x = UvKv
2 2
ev, µqg~j¨ = (100  20) UvKv = 80 UvKv 2q aib: 3wU †jeyi µqg~j¨ 2 UvKv
jvf 2
kZKiv jvf = µqg~j¨  100% 1 UvKv
3
20 1 2  2x 4x
 100% =  100% = 25% =  2x = UvKv
80 4 3 3
8. *A vendor loses the selling price of 4 oranges on selling 3q aib: 4wU †jeyi µqg~j¨ 3 UvKv
36 oranges. His loss percent is (GKRb we‡µZv 36wU Kgjv
3
weµq K‡i 4wU Kgjvi weµqg~‡jï mgvb cwigvY ÿwZi m¤§yLxb 1 UvKv
4
nq| kZKiv ÿwZ KZ?) [BMB : 71] [www.competoid.com]
3  3x 9x
1  3x = UvKv
10% 11% 12 % None of these a 4 3
2
x 4x 9x
 mgvavb: awi, 1wU Kgjvi µqg~j¨ = y UvKv (x + 2x + 3x) ev 6xwU †jeyi µqg~j¨ =  +
2 3 + 4  UvKv
 36wU Kgjvi µqg~j¨ = 36y UvKv
Avevi, 1wU Kgjvi weµqg~j¨ = x UvKv x + 4x + 9x
 1wU †jeyi µqg~j¨ =
2 3 4  = 49 UvKv
 36wU Kgjvi weµqg~j¨ = 36x UvKv  6x  72
weµqg~j¨ 36x UvKvq wewµ Ki‡j ÿwZ nq 4wU Kgjvi weµqg~‡jï mgvb| 4
1wU Kgjvi weµqg~j¨ = x UvKv 1wU †jeyi weµqg~j¨ = UvKv
5
 4wU Kgjvi weµqg~j¨ = 4x UvKv 4 49 43
 jvf =    = UvKv
AZGe, ÿwZ = µqg~j¨ – weµqg~j¨  5 72  360
 4x = 36y – 36x  36x + 4x = 36y 43
40 360  
 40x = 36y  y = x
36  kZKiv jvf =
49
 100 % = 17.56%  
Avevi, ÿwZ = 4x UvKv 72  

10. *Left pan of a faulty balance weighs 100 grams more wn‡m‡e Kgjv wK‡b UvKvq 6wU wn‡m‡e weµq Kiv n‡jv| kZKiv
that its right pan. A Shopkeeper keeps the weight jvf ev ÿwZ KZ?)
measure in the left pan while buying goods but keeps it 25% 35% 40% 50% a
in the right pan while selling his goods. He uses only 112. A dishonest dealer uses a scale of 90 cm instead of a
1kg weight measure. If he sells his goods at the listed metre scale and claims to sell at cost price. His profit is
cost price, what is his gain? (GKwU †`vKv‡b wbw³i evg (GKRb Amr eëmvqx 1 wgUvi gv‡ci cwie‡Z© 90 †mw›UwgUvi gvc
c¨vbwU Wvb c¨v‡bi †P‡q 100 MÖvg †ewk IRb †`q| GKRb eënvi K‡i Ges µqg~‡jï mgvb `v‡g weµq K‡i| Zvi jvf KZ?)
†`vKvb`vi cY¨ µ‡qi mgq evg c¨v‡b fi wnmve K‡i Ges cY¨ 9% 10% 12% None of these d
weµ‡qi mgq Wvb c¨v‡b fi †i‡L wnmve IRb K‡i| †m ïaygvÎ 1
kg IRb cwigvc K‡i| hw` wbw`©ó `v‡g †m Zvi cY¨ wewµ K‡i Z‡e 65. *The cost price of 20 articles is the same as the selling
jvf KZ?) price of x articles. If the profit is 25%, then the value of
[BMB : 117] [www.examveda.com] x is (20wU c‡Yï µqg~j¨, xwU c‡Yï weµqg~‡jï mgvb| hw` jvf
100 200 25% nq Zvn‡j, x Gi gvb KZ?)
% %
11 11 [www.examveda.com; www.indiabix.com; www.competoid.com]
100 200 15 16 18 25 b
% % d
9 9
 mgvavb: awi, 1 kg c‡Yï µqg~j¨ 1 UvKv 75. Ram bought 1600 eggs at 3.75 Tk. a dozen. He sold 900
Zvn‡j †m 1100 g cY¨ 1 UvKvq µq K‡i Ges 900 MÖvg cY¨ 1 of them at 2 for 1 Tk. and the remaining at 5 for 2 Tk.
UvKvq wewµ K‡i His percent gain or loss is (ivg GK WRb 3.75 UvKv wn‡m‡e
 1100 g c‡Yï µqg~j¨ = 1 UvKv 1600wU wWg µq K‡i| †m cÖwZ 2wU wWg 1 UvKv wn‡m‡e 900wU Ges
evwK¸‡jv cÖwZ 5wU 2 UvKv wn‡m‡e wewµ K‡i| Zvi kZKiv jvf ev
 900 g  1  9
Ó Ó =
1100  900 = 11 UvKv ÿwZ KZ?) [www.competoid.com]
900 g c‡Yï weµqg~j¨ = 1 UvKv 40% 42% 45% 46% d
9 2
 jvf = 1 – = UvKv 78. *A fruit seller buys lemons at 2 for a taka and sells
11 11 
2 11 200 them at 5 for three taka. His profit percent is (GKRb
 kZKiv jvf =   
11 9  100% = 9 % dj we‡µZv UvKvq 2wU K‡i †jey µq K‡i, 3 UvKvq 5wU K‡i †jey
weµq Kij, G‡Z we‡µZvi kZKiv jvf KZ nq?) [www.competoid.com]
wb‡R Kiæb 10 15 20 25 c
19. If the ratio of cost price and selling price of an article 82. A man buys eggs at 2 for 1 Tk. and an equal number at 3
be 10 : 11, the percentage of profit is (hw` GKwU c‡Yï for 2 Tk. and sells the whole at 5 for 3 Tk. His gain or loss
µqg~j¨ I weµqg~‡jï AbycvZ 10 : 11 nq Z‡e kZKiv jvfÑ) percent is (GKRb e¨w³ wKQz wWg cÖwZ 2wU 1 UvKvq Ges Av‡iv
[www.examveda.com; www.competoid.com] GKB cwigvY wWg cÖwZ 3wU 2 UvKv wn‡m‡e µq K‡i| me¸‡jv wWg
8 10 cÖwZ 5wU 3 UvKv wn‡m‡e wewµ K‡i| Zvi kZKiv jvf ev ÿwZ
11 15 b
KZ?)
2 6
63. *A farmer bought 749 sheep. He sold 700 of them for 2 % loss 3 % gain
the price paid for the 749 sheep. The remaining 49 7 7
sheep were sold at the same price per head as the other 2 6
3 % loss 2 % gain d
700. Based of the cost, the percent gain of the entire 7 7
transaction is (GKRb K…lK 749wU †fov µq Ki‡jb| †m
700wU †fov 749wU †fovi µqg~‡j¨ mgvb `v‡g weµq Ki‡jv| evKx 99. *Manish purchased 25 kg of rice @ 32 Tk. per kg and 15
49wU †fov †m GKB `‡i weµq Ki‡jv| G‡Z kZKiv jvf KZ?) kg of rice @ 36 Tk. per. He mixed the two varieties of rice
6.5 6.75 7.0 7.5 c and sold it @ 40.20 Tk. per kg. What is the percent profit
earned? (gwbl 32 UvKv `‡i 25 †KwR Ges 36 UvKv `‡i 15 †KwR Pvj
64. If by selling 110 mangoes, the C.P. of 120 mangoes of wKb‡jv| †m `yÕai‡bi Pvj wgwkÖZ Ki‡jv Ges 40.20 UvKv `‡i wewµ
realised, the gain percent is (hw` 110wU Av‡gi weµqg~j¨, Ki‡jv| G‡Z kZKiv KZ UvKv jvf n‡jv?) [www.examveda.com]
120wU Av‡gi µqg~‡jï mgvb nq| Zvn‡j kZKiv jvf KZ?) 20 25 30 40 None of these a
1 1 1
9 % 9 % 10 11 % a
11 9 9 103. A person blends two varieties of tea-one costing 160 Tk.
per kg and the other costing 200 Tk. per kg in the ratio
70. ** On selling 17 balls at 720 Tk., there is a loss equal to 5 : 4. He sells the blended variety at 192 Tk. per kg. His
the cost price of 5 balls. The cost price of a ball is (17wU profit percent is (GKRb e¨w³ cÖwZ †KwR 160 UvKv `‡i Ges
ej 720 UvKvq wewµ Ki‡j 5wU e‡ji µqg~‡jï mgvb ÿwZ nq| cÖwZ †KwR 200 UvKv `‡i 2 ai‡bi Pv 5 : 4 Abycv‡Z wgkv‡jv| †m wgwkÖZ
GKwU e‡ji µqg~j¨ KZ?) [Exam Taker IBA : Jamuna Bank Ltd. (PO-2012); Pv cÖwZ †KwR 192 UvKv `‡i wewµ Ki‡jv| Zvi kZKiv jvf
www.indiabix.com; www.examveda.com; www.competoid.com]
45 Tk. 50 Tk. 55 Tk. 60 Tk. d K‡Zv?)
8 9 10 12 a
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 104. A trader mixes three varieties of groundnuts costing 50 Tk.,
20 Tk. and 30 Tk. per kg in the ratio 2 : 4 : 3 in terms
of weight, and sells the mixture at 33 Tk. per kg. What

percentage of profit does he make? (GKRb eëmvqx 2 : 4 : 3 = 1.3x
fi Abycv‡Z cÖwZ †KwR 50, 20 I 30 UvKv `‡i wZb cÖKv‡ii wPbvev`vg For 10% discount selling price of goods = 1.3x  10% of 1.3x
µq K‡i wgwkÖZ K‡i Ges cÖwZ †KwR 33 UvKv `‡i wewµ K‡i| Zvi = 1.3x  0.13x
= 1.17x
kZKiv jvf KZ n‡e?) 1.17x  x
8% 9% 10% None of these c Gain percent in goods =  100% = 17%
x
105. *A shopkeeper bought 30 kg of wheat at the rate of 45
Tk. per kg. He sold forty percent of the total quantity 3. A shopkeeper sold an item at 20% profit and another
at the rate of 50 Tk. per kg. Approximately at what item at 10% loss. If the cost price of both the items is
price per kg should he sell the remaining quantity to same, find the overall profit percent. (GKRb we‡µZv
make 25 percent overall profit? (GKRb †`vKvb`vi cÖwZ GKwU cY¨ 20% jv‡f Ges Ab¨ GKwU cY¨ 10% ÿwZ‡Z wewµ
†KwR 45 UvKv `‡i 30 †KwR Mg wKb‡jv| †m 40% Mg 50 UvKv
†KwR `‡i wewµ Ki‡jv| 25% jvf Ki‡Z n‡j evwK Mg KZ UvKv Kij| `ywU c‡Yï µqg~j¨ mgvb n‡j, kZKiv jv‡fi cwigvYÑ)
[BMB : 334] [Exam Taker AUST : Combined 4 Banks (Officer-2019)]
†KwR `‡i wewµ Ki‡Z n‡e?) [www.competoid.com]
50 Tk. 52 Tk. 54 Tk. 56 Tk. 60 Tk. 7.55% 6.00% 5.00% 6.50% c
 mgvavb : awi, cÖwZwU c‡Yï µqg~j¨ 100 UvKv
106. *A dealer buys dry fruit at the rate of 100 Tk., 80 Tk.
and 60 Tk. per kg. He bought them in the ratio 12 : 15 : 20% jv‡f c‡Yï weµqg~j¨ = (100 + 20) = 120 UvKv
20 by weight. He in total gets 20% profit by selling the Ges 10% ÿwZ‡Z Aci c‡Yï weµqg~j¨ = (100 – 10) = 90 UvKv
first two and at last he finds be has no gain no loss in  †gvU µqg~j¨ = (100 + 100) = 200 UvKv
selling the whole quantity which he had. What was the
percentage loss he suffered for the third quantity? Ges †gvU weµqg~j¨ (120 + 90) = 210 UvKv
(GKRb wWjvi cÖwZ †KwR 100, 80, 60 UvKv `‡i kyKbv dj  †gvU jvf = weµqg~j¨ – µqg~j¨ = 210 – 200 = 10 UvKv
wKb‡jv| IR‡bi mv‡c‡ÿ †m dj¸‡jv 12:15:20 Abycv‡Z µq  200 UvKvq jvf nq 10 UvKv
Ki‡jv| †m †gvU 20% jvf Ki‡jv cÖ_g `ywU cY¨ weµq K‡i Ges
†k‡l †`L‡jv †m me cY¨ weµq K‡i Zvi jvf ev ÿwZ wKQzB n‡jv 10
 1
bv| 3q cY¨ wewµ K‡i †m kZKiv KZ ÿwZi m¤§yLxb n‡jv|) 200
[Exam Taker AUST : Janata Bank Ltd. (EO)-2018; www.examveda.com]
 100  10  100 = 5 UvKv
20% 30% 40% 50% c 200 
113. *A dealer professes to sell his goods at cost price but he uses  kZKiv jvf = 5%
a false weight of 950 grams for a kilogram. The gain percent 4. A trader marks his goods at 20% above the cost price. If
of the dealer is (GKRb Amvay eëmvqx gy‡L e‡j †h µqg~‡j¨B †m
he allows a discount of 5% for cach down payment, his
`ªe¨mvgMÖx wewµ K‡i, wKš‘ †m Avm‡j 1 †KwRi RvqMvq 950 MÖvg †`q|
Zvi kZKiv jvf KZ?) [www.examveda.com; www.competoid.com]
profit percent for such a transaction is– (GKRb eëmvqx Zvi
5 5 1 c‡Yï µqg~‡jï †P‡q 20% †ewk g~j¨ wj‡L iv‡Lb| hw` wZwb 5%
4 % 5% 5 % 19 % c g~j¨ Qvo †`b Zvn‡j jv‡fi kZKiv cwigvYÑ)
19 19 5 [BMB : 337] [Exam Taker
AUST : P.K.B. (E.O. Cash-2019); www.examveda.com; www.competoid.com]
Sub Type 02 : kZKiv jvf ev ÿwZ n‡Z 15% 12% 14% 17% c
me©‡kl kZKiv jvf ev ÿwZ wbY©q m¤úwK©Z  mgvavb : g‡b Kwi, µqg~j¨ 100 UvKv
mgm¨v  gyw`ªZ g~j¨ = 100 + 100 Gi 20% = 120 UvKv
5% Qv‡o weµqg~j¨ = 120 – 120 Gi 5%
xy
 kZKiv jvf ev ÿwZ = x% + y% + 100% 5
= 114 UvKv= 120 – 120 
100
Example  jvf = 117 – 100 = 14 UvKv = 14%
weKí mgvavb :
1. A seller marks his goods 30% above their cost price but
allow 15% discount for cash payment. His percentage of xy x = 20%
jvf/ÿwZ = x% + y% + 100
profit when sold in cash is– (GKRb we‡µZv c‡Yï Mv‡q y = – 5%
µqg~‡jï 30% †ekx `vg wj‡L ivL‡Qb| wZwb hw` GLb K¨vk 100
= 20 – 5 –
= 20 – 5 – 1 = 14
†c‡g‡›U 15% Qvo †`b Zvn‡j wewµZ c‡Y¨ Zvi jvf kZKiv KZ?) 100
[BMB : 328] [Exam Taker AUST : Janata & Rupali Bank Ltd. (Officer-2019)] 5. A trader sells two cycles at Tk. 1,188 each and gains
15% 9% 10.5% 8.5% c
10% on the first and loses 10% on the second. What is
 mgvavb : g‡b Kwi, µqg~j¨ 100 UvKv
the profit or loss percent on the whole? (GKRb eëmvqx
 30% jv‡f weµqg~j¨ = (100 + 30) ev 130 UvKv
Avevi, 15% Qv‡o weµqg~j¨ = (130  130 Gi 15%) UvKv `ywU evBmvB‡K‡ji cÖ‡Z¨KwU 1188 UvKv K‡i wewµ Kivq cÖ_gwU‡Z
 jvf = (110.5  100) ev 10.5 UvKv = 10.5% 10% jvf I wØZxqwU‡Z 10% ÿwZ nq| Zvi m‡e©vcwi KZ kZvsk
30  15 jvf ev ÿwZ n‡jv?) [BMB : 341]
weKí mgvavb : †gvU jvf = 30%  15%  100 % = 10.5% [Exam Taker AUST : P.K.B. (Programmer-2019); www.examveda.com]
2.A shopkeeper marks his goods 30% above his cost 1% loss 1% gain 2% loss No lose or gain a
price but allows a discount of 10% at the time of sale. 10  ( 10)
His gain is: [BMB : 332] [www.examveda.com]  mgvavb : kZKiv jvf/ÿwZ = 10%  10% + 100
%
21% 20% 18% 17% d
 mgvavb: Suppose, The cost price of goods = x Rs. =  1%  FYvZ¥K  1% ÿwZ
Marked Price of goods = (x + 30% of x)

6. GKwU `ªe¨ 2576 UvKvq weµq Kiv‡Z we‡µZvi 12% jvf nj| 100gm c‡Yï A_v©r 100UvKvi Dc‡i †m 10+11=21 UvKv jvf
`ªe¨wUi µqg~j¨ 100 UvKv Kg n‡j kZKiv KZ jvf nZ? [BMB : 354] K‡i|
[Exam Taker AUST : Sonali Bank Ltd. (Sub Asst. Engr. Electrical-2019)]  wb‡Y©q kZKiv jvf 21%.
188 188 9. A grocer sells rice at a profit of 10% and uses weights
13
UvKv 11
UvKv
which are 20% less than the market weight. The total
187 185 gain earned by him will be (GKRb gyw` †`vKvb`vi Pv‡j
11
UvKv 12
UvKv b
10% jvf K‡i Ges cÖPwjZ f‡ii †P‡q 20% Kg fi eënvi K‡i|
 mgvavb : weµqg~j¨ = 2576 UvKv Zvi †gvU jvf KZ?) [BMB : 118]
12% jv‡f n‡j, 30% 35%
weµqg~j¨ 112 UvKv n‡j µqg~j¨ 100 UvKv 37.5% None of these c
100  mgvavb: awi, 1 c¨v‡KU Pvj 1 kg gvK© Kiv
 1 Gi cÖK…Z fi = 1000 MÖvg Gi 80% = 800 MÖvg
112
100  2576 awi, cÖwZ MÖv‡gi µqg~j¨ 1 UvKv
 2576 = 2300 UvKv  1wU c¨v‡K‡Ui µqg~j¨ = 800 UvKv
112
µqg~j¨ 100 UvKv Kg n‡j, c¨v‡KUwUi weµqg~j¨ = 1 kg µqg~‡jï 110%
n«vmK…Z µqg~j¨ = 2300 – 100 = 2200 UvKv 110
= 
µqg~j¨ n«vm cvIqvq, 100  1000 = 1100 UvKv
300
 kZKiv jvf =  
weµqg~j¨ – n«vmK…Z µqg~j¨
kZKiv jvf nq = n«vmK…Z µqg~j¨  100% 800  100% = 37.5%
2576 – 2200 weKí mgvavb : m~Î eënvi K‡i Avgiv cvB,
 100%
=  x+y  10 + 20
kZKiv jvf = 100 – y  100% = 100 – 20  100% = 37.5%
2200  
188 188    
=
11
%=
11
UvKv 10. A merchant professes to lose 4% on a certain tea but
7. *** In a certain store, the profit is 320% of the cost. If he uses a weight equal to 840g instead of 1 kg. Find his
the cost increases by 25% but the selling price remains real loss or gain percent. (GKRb eëmvqx gy‡L e‡j †h †m
constant, approximately what percentage of the selling 4% ÿwZ‡Z Pv weµq K‡i, wKš‘ †m wewµi mgq 1 †KwRi RvqMvq
price is the profit? (GKwU †`vKv‡b jvf e¨‡qi 320%| hw` e¨q 840 MÖvg †`q| Zvi kZKiv jvf ev ÿwZ KZ?) [BMB : 120]
25% e„w× cvq, wKš‘ weµqg~j¨ GKB _v‡K, weµqg~‡jï kZKiv 2 2
14 % loss 14 % gain
KZ fvM jvf n‡e?) [BMB : 52] 7 7
[Exam Taker IBA : Dutch-Bangla Bank Ltd. (PO-2015); 2 2
Exam Taker AUST : Janata Bank (A.E.O. Teller-2020); 16 % loss 16 % gain b
7 7
Exam Taker AUST : P.K.B. (E.O. General-2019)]
30% 70% 100% 250% b
 mgvavb: awi, Pv Gi cwigvb 1 †KwR= 1000 MÖvg
 mgvavb: µqg~j¨/e¨q 100 UvKv Pv Gi `vg = 100 UvKv
320 4% ÿwZ‡Z weµqg~j¨ 96 UvKv
jvf = 100  100 = 320 UvKv 840
840 MÖvg Pv Gi µqg~j¨   100 = 84 UvKv
weµqg~j¨ = (100 + 320) = 420 UvKv  1000 
25% e„w×‡Z µqg~j¨ 125 UvKv jvf = (96 – 84) = 12 UvKv
12 100 2
 jvf = (420 – 125) = 295 UvKv kZKiv jvf = 84  100% = 7 % = 14 7%
295
 weµqg~‡jï Dci kZKiv jvf n‡e =  
420  100% 11. *A trader professes to sell his goods at a nominal gain
1
= 70.23% = 70% (cÖvq) percentage but actually earns 37 % profit by using
2
8. A shopkeeper cheats to the extent of 10% while buying false weight. If for a kg he uses a weight of 800 gm, what
as well as selling, by using false weights. His total gain is the nominal gain percentage at which he claims to be
is (GKRb †`vKvb`vi cY¨ µq I weµ‡qi mgq Dfq‡ÿ‡ÎB 10% selling his goods? (GKRb eëmvqx bvggvÎ jv‡f Zvi cY¨ wewµ
cÖZviYv K‡i| Zvi †gvU jvf KZ?) [BMB : 116] 1
10% 11% K‡i e‡j `vwe K‡i, wKš‘ IR‡b Kg w`‡q †m Avm‡j 37 2% jvf
20% 21% K‡i, hw` †m 1 †KwRi RvqMvq 800 MÖv‡gi evULviv eënvi K‡i,
2 Zvn‡j Zvi bvggvÎ jv‡fi nvi KZ?) [BMB : 123] [www.examveda.com]
22 % d
9 8% 10% 15% 20% b
 mgvavb: awi, †m 100gm cY¨ µq Ki‡Z hvq|  mgvavb: awi, 1 †KwR ev 1000 MÖvg c‡Yï `vg 100 UvKv
10% cÖZviYv Kivq †m 100gm Gi g~‡j¨ µq K‡i 110gm 100  800
 †Kbvi mgq †m 10gm Gi mgcwigvY jvf K‡i| 800 MÖvg `ª‡eï `vg = = 80 UvKv
1000
wewµi mgq †m H 110gm c‡Yï `v‡g wewµ K‡i-
37 % jv‡f weµqg~j¨ = 
1 80
= 110 UvKv
110×
100-10
gm= 99gm
2   
100 (110 – 100)
 weµ‡qi mgq †m (110-99)= 11gm Gi mgcwigvY jvf K‡i|  jv‡fi nvi =  100 = 10%
100
cÖwZMÖvg c‡Yï `vg 1 UvKv n‡j, 12. A fair price shopkeeper takes 10% profit on his goods.
He lost 20% goods during theft. His loss percent is

(GKRb †`vKvb`vi Zvi c‡Yï Ici 10% jvf K‡i| hw` Zvi µqg~‡jï mgvb `v‡g dj wewµ K‡i| wKš‘ ZeyI µqg~‡jï 25%
20% cY¨ Pzwi n‡q hvq Zvi kZKiv ÿwZ KZ?) [BMB : 126] jvf K‡i| Zv‡K GK wK‡jvMÖv‡gi cwie‡Z© KZ IRb w`‡Z n‡e?)
8 10 11 12 d [www.examveda.com]
 mgvavb: awi, †`vKvb`v‡ii 100wU cY¨ Av‡Q 800 gm 850 gm 890 gm 900 gm a
Ges cÖwZwU c‡Yï µqg~j¨ 1 UvKv
†gvU µqg~j¨ = 100 UvKv 122. Instead of a metre scale, a cloth merchant uses a 120
cÖwZwU c‡Yï weµqg~j¨ = 1.10 UvKv cm scale while buying but uses an 80 cm scale while
selling the same cloth. If he offers a discount of 20% on
Pzwii ci c‡Yï msL¨v = 80wU cash payment what is his overall profit percentage?
 †gvU weµq = (1.10  80) = 88 UvKv (GKRb Kvco eëmvqx Kvco µ‡qi mgq 1 wgUvi †¯‹‡ji cwie‡Z©
12
 kZKiv ÿwZ =   120 †mw›UwgUvi †¯‹j Ges wewµi mgq 80 †mw›UwgUvi Gi †¯‹j
100  100% = 12% eënvi K‡i| hw` †m bM` cwi‡kv‡ai Ici 20% wWmKvD›U †`q,
 weKí mgvavb: awi, cY¨wUi µqg~j¨ = x
Zvi kZKiv jvf KZ?)
20% Pzwi nIqvq †gvU cY¨ Av‡Q = (100  20)% = 80%
15% 20% 25% 40% b
10% jv‡f cY¨ weµq Kivq weµqg~j¨ = 110% 124. A dry fruit merchant professes to sell 2 kg almond
cY¨wUi weµqg~j¨ = x Gi 80% Gi 110% packs at a loss of 20%. However, he uses two false
x  80  110 weights each of which is marked 1 kg and thus gains
= 2
110  100 6 % on selling every 2kg of almonds. If it is given that
= 0.88x 3
ÿwZ = µqg~j¨  weµqg~j¨ = x  0.88x = 0.12x one of the weights weighs only 850gm, then how much
does the other weight weigh? (GKRb ïK‡bv dj we‡µZv 2
ÿwZ
kZKiv ÿwZ = µqg~j¨  100% †KwR ev`vg 20% ÿwZ‡Z wewµ K‡i e‡j `vwe K‡i| wKš‘ †m cÖwZ
†KwR ev`v‡g IRb Kg †`q Ges Gfv‡e cÖwZ 2 †KwR ev`v‡gi Dci
0.12x 2
 100% = †m 63% jvf K‡i| GKwU IRb 850 g n‡j, Ab¨ IRbwU KZ?)
x
= 12% 650gm 700gm 725gm 750gm a
13. A man sells two articles for 240 Tk. each. On one he gains
20% and or the other he loses 20%. What is the gain or 128. A manufacturer sells an article to a wholesale dealer at
loss percent in the entire transaction? (GKRb we‡µZv 2wU a profit of 20% and the wholesale dealer sells it to a
retail merchant at a loss of 5%. Find the resultant loss
cY¨ 240 UvKv K‡i wewµ K‡i| GKwU‡Z Zvi 20% jvf Ges or profit. (GKwU cY¨ cÖ¯‘ZKvix 20% jv‡f cvBKvix we‡µZvi wbKU
Ab¨wU‡Z 20% ÿwZ nq| †jb‡`‡b †gvU kZKiv jvf ev ÿwZ KZ?) cY¨ weµq K‡i Ges cvBKvix we‡µZv Zv 5% ÿwZ‡Z LyPiv we‡µZvi
[BMB : 156]
1% gain 2% loss 4% gain 4% loss d
wbKU wewµ K‡i| †gv‡Ui Ici jvf ev ÿwZi cwigvY KZ?)
 mgvavb: 20% jv‡f 100 UvKv c‡Yï `vg = 120 UvKv 12% loss 12% gain
14% loss 14% gain d
GLb weµqg~j¨ 120 UvKv n‡j µqg~j¨ = 100
100  240 121. A shopkeeper advertises for selling cloth at 4% loss.
Zvn‡j, weµqg~j¨ 240 UvKv n‡j µqg~j¨= 120 = 200 UvKv However, by using a false metre scale he actually gains 20%.
What is the actual length of the scale? (GKRb †`vKvb`vi 4%
Avevi, 20% ÿwZ‡Z 100 UvKv c‡Yï `vg = 80 UvKv
ÿwZ‡Z Kvco wewµi weÁvcb †`q| wKš‘ fzj wgUvi †¯‹j eënvi K‡i †m
GLb weµqg~j¨ 80 UvKv n‡j µqg~j¨ = 100
Avm‡j 20% jvf K‡i| †¯‹‡ji cÖK…Z ˆ`N©¨ KZ?) [www.examveda.com]
100  240 70 cm 75 cm 80 cm 90 cm c
Zvn‡j, weµqg~j¨ 240 UvKv n‡j µqg~j¨ = 80
=300 UvKv
†gvU µqg~j¨ = (200+300) = 500 UvKv| 133. An article passing through two hands is sold at a profit
GLb, †gvU weµqg~j¨ = (240 + 240) = 480 UvKv of 38% at the original cost price. If the first dealer
makes a profit of 20%, then the profit percent made by
20 the second is (GKwU cY¨ `yBR‡bi nvZ w`‡q wewµ nIqvi †ÿ‡Î
 †gvU ÿwZ =  100 = 4%
500 µqg~‡jï 38% jv‡f weµq nq| hw` cÖ_g Rb 20% jv‡f weµq
K‡i, Zvn‡j wØZxq R‡bi kZKiv jvf KZ?) [www.examveda.com]
wb‡R Kiæb 5 10 12 15 d
40. *A shopkeeper sells one transistor for 840 Tk. at a gain 135. By selling an article, a man makes a profit of 25% of its
of 20% and another for 960 Tk. at a loss of 4%. His selling price. His profit percent is (GKwU cY¨ wewµ K‡i
total gain of loss percent is (GKRb †`vKvb`vi 840 UvKvq GKRb e¨w³ weµqg~‡jï 25% jvf K‡i| Zvi kZKiv jvf KZ?)
[www.examveda.com; www.competoid.com]
GKwU UªvbwR÷vi wewµ K‡i 20% jvf K‡i Ges Ab¨ GKwU
2 1
UªvbwR÷vi 960 wewµ Kivq K‡i 4% ÿwZi m¤§yLxb nq| Zvi †gvU 16
3
20 25 33
3
d
kZKiv KZ jvf/ÿwZ nq?) [www.examveda.com; www.indiabix.com]
15 15 2 136. If there is a profit of 20% on the cost price of an article,
5 % loss 5 % gain 6 % gain None of these b the percentage of profit calculated on its selling price will
17 17 3
be (hw` GKwU c‡Yï µqg~‡jï 20% jvf nq, Z‡e weµqg~‡jï Ici
kZKiv jvf KZ?) [www.examveda.com; www.competoid.com]
114. A fruit seller professes to sell his fruits at cost price,
1 2
but still gains 25% on his outlay. What weight does he 8 16 20 24 b
substitute for a kilogram? (GKRb dj we‡µZv Zvi 3 3

13 346. Alam sold two vehicles for Tk. 46000 each. If he gained
140. Raghavan purchase a scooter at of its selling price 10% on the first and lost 10% on another, then what is
15
and sold it at 12% more than its selling price. His gain his percentage profit or loss in this transaction? (Avjg `ywU
13 hvbevn‡bi cÖwZwU 46000 UvKvq weµq K‡i| hw` Zvi cÖ_gwUi Dci
is (ivNvfvb GKwU ¯‹zUvi Gi weµqg~‡jï fvM `v‡g µq K‡i 10% jvf nq Ges AciwUi Dci 10% ÿwZ nq, Z‡e m¤ú~Y©
15
Ges weµqg~‡jï †P‡q 12% †ewk `v‡g †mwU weµq K‡i| Zvi †jb‡`‡b Zvi KZ kZvsk jvf ev ÿwZ nq?)
[Exam Taker AUST : Combined 2 Banks (Officer-2018);
jv‡fi cwigvY KZ?) Combined 5 Banks (Asst. Engr. IT-2018)]
3 1 2% loss 1% profit
20% 29 % 30% 38 % b
13 13 1% loss None of these c
141. *A man buys an article for 10% less than its value and 352. By selling 32 guavas for Tk. 30 at the rate of Tk. 1,066
sells it for 10% more than its value. His gain or loss per guava a man loss 25%. How many guavas should be
percent is (GKRb e¨w³ GKwU cY¨ Gi g~‡jï †P‡q 10% Kg sold for Tk. 18 to gain 20% of profit in the transaction?
`v‡g µq K‡i Ges Gi g~‡jï †P‡q 10% †ewk `v‡g weµq K‡i| (30 UvKvq 32wU †cqviv wewµ Kivq GKRb e¨w³i 25% ÿwZ nq|
Zvi jvf ev ÿwZ KZ?) 20% jvf AR©‡bi Rb¨ Zv‡K 18 UvKvq KqwU †cqviv weµq Ki‡Z
no profit, no loss 20% profit n‡e?) [Exam Taker AUST : Combined 8 Banks (S.O.-2018)]
less than 20% profit more than 20% profit d 24 12 18 36 b
142. Samant bought a microwave oven and paid 10% less Sub Type 03 : mvaviY kZKiv ÿwZ ev jvf
than the original price. He sold it with 30% profit on
the price he had paid. What percentage of profit did wbY©q m¤úwK©Z mgm¨v
Samant earn on the original price? (mvgšÍ GKwU
gvB‡µvI‡qf I‡fb µq Kij Ges Gi cÖK…Z g~‡jï †P‡q 10% Kg Example
`vg cÖ`vb Kij| †m †h `v‡g GwU µq K‡i Zvi Ici 30% jv‡f
GwU wewµ K‡i| †m I‡fbwUi cÖK…Z g~‡jï Ici KZ jvf K‡i?) 1. *** In a certain store, the profit is 320% of the cost. If
17% 20% 27% 32% the cost increases by 25% but the selling price remains
None of these a
constant, approximately what percentage of the selling
price is the profit? (GKwU †`vKv‡b jvf e¨‡qi 320%| hw` e¨q
154. Shaila earns 15 percent on an investment but loses 10 25% e„w× cvq, wKš‘ weµqg~j¨ GKB _v‡K, weµqg~‡jï kZKiv
percent on another investment. If the ratio of the two KZ fvM jvf n‡e?) [BMB : 52]
investments is 3 : 5, then the combined loss percent is [Exam Taker IBA : Dutch-Bangla Bank Ltd. (PO-2015);
(kvqjv GKwU wewb‡qvM †_‡K 15% jvf K‡i wKš‘ Av‡iKwU Exam Taker AUST : Janata Bank (A.E.O. Teller-2020);
Exam Taker AUST : P.K.B. (E.O. General-2019)]
wewb‡qvM †_‡K Zvi 10% ÿwZ nq| hw` `yBwU wewb‡qv‡Mi AbycvZ
30% 70% 100% 250% b
3:5 nq| Zvn‡j †gvU ÿwZi nvi KZ?) [www.examveda.com]
 mgvavb: µqg~j¨/e¨q 100 UvKv
5 8 4 5 320
8 5 5 4
a
jvf = 100  100 = 320 UvKv  
155. A shopkeeper bought three watches w1, w2 and w3 weµqg~j¨ = (100 + 320) = 420 UvKv
from a dealer and sold them to three different 25% e„w×‡Z µqg~j¨ 125 UvKv
customers. The ratio of the selling prices of the watches  jvf = (420 – 125) = 295 UvKv
w1, w2 and w3 was 2 : 3 : 4. The shopkeeper gains 30% 295
 weµqg~‡jï Dci kZKiv jvf n‡e =  
420  100%
and 20% on the watches w1 and w2 respectively but
loses 40% on the watch w3. What was the shopkeeper's
approximate percent gain or loss in the whole = 70.23% = 70% (cÖvq)
transaction? (GKRb †`vKvb`vi GKRb wWjv‡ii KvQ †_‡K 2. A manufacturer sells three products i.e. A, B and C.
wZbwU Nwo w1, w2, w3 wKb‡jv Ges wZbRb wfbœ wfbœ †µZvi wbKU Product A costs 200 and sells for 250, Product B costs
150 and sells for 180, Product C costs 100 and sells for
Nwo¸‡jv wewµ Ki‡jv| †m w1, w2, w3 h_vµ‡g 2 : 3 : 4 `v‡gi 110. On which product, he has maximum percentage of
Abycv‡Z wewµ Ki‡jv| †`vKvb`vi w1, w2 Gi Dci h_vµ‡g 30% I profit? (GKRb cÖ¯‘ZKviK A, B, C wZbwU cY¨ weµq K‡ib| A
20% jvf Ki‡jv, wKš‘ w3 Gi Dci Zvi 40% ÿwZ n‡jv| †jb‡`‡b Gi Drcv`b e¨q I weµq g~j¨ h_vµ‡g 200 UvKv I 250 UvKv, B
†`vKvb`v‡ii kZKiv KZ jvf/ÿwZ nj?) Gi Drcv`b e¨q I weµqg~j¨ h_vµ‡g 150 UvKv I 180 UvKv, C Gi
16% profit 16% loss 15% loss Data inadequate b Drcv`b e¨q I weµqg~j¨ h_vµ‡g 100 UvKv I 110 UvKv| †Kvb
158. A man sells two flats at the rate of 1.995 lakhs Tk. each. c‡Yï Dci Zuvi kZKiv me‡P‡q jvf nq?) [BMB : 320]
On one he gains 5% and on the other, he loses 5%. His [Exam Taker AUST : P.K.B. (S.E.O.-2018); I.C.B. (A.P.-2017);
Sonali Bank (A.P.-2016); Sonali Bank (Asst. Engr. IT-2016 )]
gain or loss percent in the whole transaction is (GKRb A and B both A only C only c B only
e¨w³ cÖ‡Z¨KwU 1.995 jvL UvKv K‡i `ywU d¬¨vU weµq Kij, G‡Z weµqg~j¨  Drcv`b e¨q
GKwU‡Z 5% jvf n‡jv I Ab¨wU‡Z 5% ÿwZ n‡jv| m¤ú~Y© †jb‡`‡b  mgvavb : kZKiv jvf = Drcv`b e¨q × 100%
Zvi kZKiv jvf ev ÿwZi cwigvY KZ?)
250  200
0.25% loss 0.25% gain  A Gi Dci kZKiv jvf = × 100% = 25%
.25% loss .25% loss a 200
180  150
342. A tradesman marks his goods 10% above his cost B Gi Dci kZKiv jvf = × 100%
150
price. If he allows his customers 10% discount on the 30
marked price, how much profit or loss does he make, if = × 100% = 20%
any? (GKRb eëmvqx Zvi c‡Yï µqg~‡jï 10% †ewk‡Z ZvwjKv 150
110  100
g~j¨ wba©viY K‡i| †m hw` Zvi MÖvnK‡ì ZvwjKv g~‡jï Dci 10% C Gi Dci kZKiv jvf = × 100% = 10%
g~j¨ Qvo †`q, Z‡e Zvi m‡e©vcwi KZ kZvsk jvf ev ÿwZ nq?) 100
[Exam Taker AUST : P.K.B. (Programmer-2019)]  A weµ‡q Zuvi kZKiv jvf me‡P‡q †ewk nq|
1% loss 1% gain 5% gain No gain, no loss a

3. A milkman purchases the milk at Tk. x per liter and xy
sells it at Tk. 2x per liter still be mixes 2 liters water with weKí mgvavb : m‡e©vcwi kZKiv jvf/ÿwZ = x% + y% + 100%
every 6 liters of pure milk. What is the profit
percentage? (GKRb †Mvqvjv cÖwZ wjUvi `ya x UvKvq µq K‡i ( 10) × 20
= – 10% + 20% +
%
cÖwZ 6 wjUvi `y‡a 2 wjUvi cvwb †hvM K‡i cÖwZ wjUvi 2x UvKvq 100
weµq K‡i| Zvi kZKiv jvf KZ?) [BMB : 321] = 10% – 2% = 8% (jvf)
[Exam Taker AUST : Basic Bank (Asst. Manager-2018)] 8
116% 166.66% 60% 100% b  m‡e©vcwi jvf = 52000 × = 4160 UvKv
100
 mgvavb : 1 wjUvi `y‡ai µqg~j¨ x UvKv
6. What was the rate of profit margin (in %) of a motorbike
6 6x
6 wjUvi `y‡ai mv‡_ 2 wjUvi cvwb †hvM Ki‡j wgkÖ‡Yi cwigvY = 8 wjUvi| which cost Tk. 50000 was sold for Tk. 52000? (GKwU
1 wjUvi wgkÖ‡Yi weµqg~j¨ 2x UvKv †gvUievBK 50000 UvKvq µq K‡i 52000 UvKvq weµq Ki‡j kZKiv
 8 (2x × 8) = 16x UvKv jvf KZ?) [BMB : 368] [Exam Taker IBA : IFIC Bank Ltd. (MTO-2018)]
 6 wjUvi LuvwU `y‡ai weµqg~j¨ = 16x UvKv 8% 6% 4% 2% c
weµqg~j¨ – µqg~j¨ weµqg~j¨  µqg~j¨
 kZKiv jvf = µqg~j¨ × 100%  mgvavb : kZKiv jvf =  100%
µqg~j¨
16x  6x 10x 5
= × 100% = × 100% = × 100% = 166.66% 52000 – 5000 2000
6x 6x 3 =  100% =  100% = 4%
50000 50000
4. GKwU `ªe¨ 2576 UvKvq weµq Kiv‡Z we‡µZvi 12% jvf nj|
`ªe¨wUi µqg~j¨ 100 UvKv Kg n‡j kZKiv KZ jvf nZ? [BMB : 354] wb‡R Kiæb
[Exam Taker AUST : Sonali Bank Ltd. (Sub Asst. Engr. Electrical-2019)]
1. *Mr kashyap purchased an airconditioner for 12000 Tk.
188 188 and sold it for 15000 Tk. What was the profit percentage?
13
UvKv 11
UvKv
(wg. †Kke 12000 UvKvq GKwU Gwm wKb‡jv Ges 15000 UvKvq
187 185 weµq Ki‡jv| Zvi kZKiv jvf KZ?)
11
UvKv 12
UvKv b
15 20
 mgvavb : weµqg~j¨ = 2576 UvKv 25 35
12% jv‡f n‡j, None of these c
weµqg~j¨ 112 UvKv n‡j µqg~j¨ 100 UvKv
100 4. *A shopkeeper bought an article for 2090.42 Tk.
 1 Approximately, what will be the percentage profit if he
112
100  2576 sold that article for 2602.58 Tk.? (GKRb †`vKvb`vi GKwU
 2576 = 2300 UvKv cY¨ cÖvq 2090.42 UvKvq µq K‡i 2602.58 UvKvq weµq Ki‡j,
112
µqg~j¨ 100 UvKv Kg n‡j, kZKiv KZ jvf n‡e?)
n«vmK…Z µqg~j¨ = 2300 – 100 = 2200 UvKv 15% 20% 25% 30% c
µqg~j¨ n«vm cvIqvq,
9. *Harshad bought 15 pieces of DVD players at 4500 Tk.
weµqg~j¨ – n«vmK…Z µqg~j¨ each and sold all of them at the total price of 81000 Tk.
kZKiv jvf nq = n«vmK…Z µqg~j¨  100%
What is the percent profit earned in the deal? (nvimv`
2576 – 2200 4500 UvKv K‡i 15 wU wWwfwW †cøqvi µq Kij Ges †gvU 81000
 100%
=
2200 UvKv‡Z weµq Kij| Zvi kZKiv jvf KZ?)
188 188 2 1
=
11
%=
11
UvKv 16 20 20 25 b
3 2
5. Kiran purchased a scooter for Tk. 52000. He sold it at
loss of 10%. With that money be purchased another 15. *By selling an article for 100 Tk., a man gains 15 Tk.
scooter and sold it at profit of 20%. What is his overall Then, his gain% is (100 UvKvq GKwU cY¨ weµq Kivq GKRb
loss/profit? (wKiY 52000 UvKvq GKwU ¯‹zUvi µq K‡i 10% †jv‡Ki 15 UvKv jvf nq| Zvn‡j, Zvi kZKiv KZ jvf nq?)
ÿwZ‡Z weµq Kij| weµq n‡Z cÖvß UvKvq †m Av‡iKwU ¯‹zUvi wK‡b [www.examveda.com]
2
20% jv‡f weµq Kij| Zvi m‡e©vcwi jvf/ÿwZ KZ n‡jv?) 15% 12 %
3
[BMB : 358] [Exam Taker AUST : Combined 3 Banks (Officer Cash-2018)]
Tk. 2060 profit Tk. 2560 loss 11 1
17 % c 17 %
17 4
Tk. 1340 loss Tk. 4160 profit d
 mgvavb : wKiY 52000 UvKvq ¯‹zUviwU wK‡b 10% n«v‡m wewµ Ki‡j 34. *A trader buys a chair for 600 Tk. and sells it for 765
10 Tk. at a credit of 4 months. Reckoning money worth
weµqg~j¨ = 52000 – 52000  100 = 46800 UvKv
6% p.a., his gain percent is (GKRb eëmvqx 4 gv‡mi wKw¯Í‡Z
Avevi, 46800 UvKv w`‡q Av‡iKwU ¯‹zUvi wK‡b 20% jv‡f wewµ Ki‡j 600 UvKvq GKwU †Pqvi µq K‡i Ges 765 UvKvq wewµ K‡i| hw`
20 µqg~‡jï Ici evrmwiK 6% nv‡i AwZwi³ g~j¨ cÖ`vb Ki‡Z nq,
weµqg~j¨ = 46800 + 46800  100 = 56160 UvKv
Zvi kZKiv jvf KZ?)
 †gvU jvf = weµqg~j¨  µqg~j¨ 1
20% 22 %
= 56160 – 52000 UvKv = 4160 UvKv 2

1 ev, x + 450 = 900  2x
25% 27 % c
2 ev, x + 2x = 900  450
44. *By selling an article at some price, a man gains 10%.
ev, 3x = 450
If the article is sold at twice of the price, the gain  x = 150
percent will be (GKwU cY¨ hw` GKwU wbw`©ó UvKvq wewµ Kiv nq µqg~j¨ = (x + 450) UvKv = (150 + 450) UvKv = 600 UvKv
Zvn‡j GK e¨w³i 10% jvf nq| hw` cY¨wU wØ¸Y `v‡g wewµ Kiv 25% jv‡f, µqg~j¨ 100 UvKv n‡j weµqg~j¨ (100 + 25) ev, 125 UvKv
nq, Zvn‡j kZKiv KZ jvf n‡e?) [www.examveda.com] µqg~j¨ 100 UvKv n‡j weµqg~j¨ 125 UvKv
20% 60% 100% 120% d 125
 ” 1 ” ” ” 100
”
366. Two chairs have been sold, each for Tk. 3600. On one
20% profit has been earned and on the other 20% loss 125  600
 ” 600 ” ” ” 100
= 750 UvKv
has been incurred. What is the total profit or loss? (`ywU
†Pqv‡ii cÖ‡Z¨KwU 3600 UvKvq weµq Kivq GKwU‡Z 20% jvf I  weKí mgvavb: awi, µqg~j¨ x UvKv
Ab¨wU‡Z 20% ÿwZ nq| †gvU jvf ev ÿwZ KZ?) cÖkœg‡Z, 900 – x = (x– 450)  2
[Exam Taker IBA : IFIC Bank Ltd. (TAO-2018); City Bank Ltd. (MTO-2018)]  900 – x = 2x – 900  1800 = 3x  x = 600
Profit of Tk. 120 Loss of Tk. 120
600  25
Loss of Tk. 300 None c  weµqg~j¨ = 600 + = 750 UvKv|
 100 
Sub Type 04 : jv‡fi cwigvY wØ¸Y, wZb¸Y
ev eû¸Y m¤úwK©Z mgm¨v Sub Type 05 : weµqg~‡jï Dci jvf ev
ÿwZ n‡Z kZKiv jvf ev ÿwZ wbY©q
m¤úwK©Z mgm¨v
Example
1. *If selling price is double, the profit triples. Find the Example
profit percent. (hw` weµqg~j¨ wØ¸Y nq, gybvdv wZb¸Y nq,
kZKiv jvf KZ?) [BMB : 45]
1. 10% loss on selling price is what percent loss on the
cost price? (weµqg~‡jï Ici 10% ÿwZ µqg~‡jï Ici KZ
[www.examveda.com;www.indiabix.com; www.competoid.com]
2 1
kZvsk ÿwZi mgvb?) [BMB : 50]
66 % 100% 105 % 120% b 1 2
3 3 9 %
9 % 10% 11% a
1111
 mgvavb: awi, µqg~j¨ = x UvKv Ges weµqg~j¨ = y UvKv  mgvavb: awi, weµqg~j¨ = 100 UvKv; ÿwZ = 10 UvKv
wZb¸Y jvf = wØ¸Y weµqg~j¨ – µqg~j¨ ÿwZ = (µqg~j¨ – weµqg~j¨)  µqg~j¨ = (weµqg~j¨ + ÿwZ)
Zvn‡j, 3(y – x) = 2y – x  3y – 3x = 2y – x  y = 2x  µqg~j¨ = (100 + 10) = 110 UvKv
myZivs, jvf = (y – x) = (2x – x) = x UvKv 10 1
 kZKiv ÿwZ =  
x 110  100% = 9 11%
 kZKiv jvf =   100% = 100% 1 1
x  2. If loss is of S.P., the loss percentage is (hw` weµqg~‡j¨
3 3
2. The profit earned by selling an article for 900 Tk. is
Ask ÿwZ nq, kZKiv ÿwZ KZ?) [BMB : 51]
double the loss incurred when the same article is sold
2 1
for 450 Tk. At what price should the article be sold to 16 % 20% 25% 33 % c
3 3
make 25% profit? (GKwU cY¨ 450 UvKvq wewµ Ki‡j hZ UvKv x
ÿwZ nq, 900 UvKvq wewµ Ki‡j Zvi wØ¸Y jvf nq| 25% jvf  mgvavb: awi, weµqg~j¨ = x UvKv; ÿwZ = 3 UvKv
Ki‡Z n‡j cY¨wUi weµqg~j¨ KZ n‡e?) [BMB : 56] ÿwZ = (µqg~j¨ – weµqg~j¨)  µqg~j¨ = (weµqg~j¨ + ÿwZ)
x 4x
 µqg~j¨ = x +
[Exam Taker IBA : Dutch-Bangla Bank Ltd. (PO-2015)]
 =
3 3
UvKv
600 Tk. 750 Tk. 800 Tk. Data inadequate b
 mgvavb: awi, 1g †ÿ‡Î ÿwZ nq = x UvKv ÿwZ
 kZKiv ÿwZ =
weµqg~j¨ = 450 UvKv µqg~j¨  100%
x
ÿwZ = µqg~j¨  weµqg~j¨ 3  100x 3 
=   100% = 
ev, x = µqg~j¨  450 4x  3  4x% = 25%
ev, µqg~j¨ = x + 450 3 
Avevi, 2q †ÿ‡Î, 900 UvKvq weµq Ki‡j ÿwZi wØ¸Y jvf nq,
jvf n‡e = 2x UvKv TYPE 02 : jvf ev ÿwZi cwigvY wbY©q
jvf = weµqg~j¨  µqg~j¨ m¤úwK©Z mgm¨v
ev, 2x = 900  µqg~j¨
ev, µqg~j¨ = 900  2x Example
cÖkœg‡Z, 1g †ÿ‡Îi µqg~j¨ = 2q †ÿ‡Îi µqg~j¨

1. 3,500 UvKv wewb‡qv‡Mi d‡j 84 UvKv jvf n‡j H wewb‡qv‡Mi †P‡q 1
1,000 UvKv †ewk wewb‡qvM Ki‡j jvf KZ UvKv n‡e? 4. A shopkeeper expects a gain of 22 % on his cost price.
[BMB : 305] 2
[Exam Taker AUST : K.B.L. (D.E.O.-2018)] If in a week, his sale was of 392 Tk., What was his profit?
100 105 120 108 d (GKRb †`vKvb`vi Zvi µqg~‡jï Ici 22.5% jvf Avkv K‡i|
 mgvavb : (3,500 + 1,000) UvKv = 4,500 UvKv hw` mßv‡n Zvi weµ‡qi cwigvY 392 UvKv nq Z‡e Zvi jvf KZ?)
wewb‡qvM 3,500 UvKv n‡j jvf = 84 UvKv [BMB : 24] [www.examveda.com; www.indiabix.com]
84 18.20 Tk. 70 Tk.
1 = UvKv 72 Tk. 88.25 Tk. c
3500
1 1 1
4500 =
84
 4,500 = 108 UvKv  mgvavb: 22 2% jv‡f weµqg~j¨ = 100 + 222 = 122 2 UvKv
3500
2. A company makes a profit of 6% on its first Tk. 10,000 1 245
122 ev UvKv weµqg~j¨ n‡j µqg~j¨ 100 UvKv
of sales each day, and 5% on all sales in excess of Tk. 2 2
10,000 for that day. How many taka in profit will the 100
company make in a day when sales are Tk. 60,000?  1
245
(GKwU †Kv¤úvwb w`‡bi cÖ_g 10000 UvKv wewµ‡Z 6% jvf K‡i Ges 2
10000 UvKvi c‡ii me wewµ‡Z 5% jvf K‡i| †Kv¤úvwbi GKw`‡b 100  2  392
†gvU 60000 UvKv wewµ n‡j H w`‡bi †gvU jvf KZ?)  392
[BMB : 310] 245
[Exam Taker IBA : Dutch-Bangla Bank Ltd. (PO-2015)] = 320 UvKv
2,500 3,000 3,100 None c
 jvf = (weµqg~j¨ – µqg~j¨) = (392 – 320) = 72 UvKv
 mgvavb : †gvU jvf = 10000 UvKvi 6% + (60000  10000) UvKvi 5% weKí mgvavb:
6 5 
= 10000  + 50000  = (600 + 2500) = 3100 UvKv 100 1000
µqg~j¨ = 122.5  392 = 1225  392 = 320 UvKv
 100 100
3. Two chairs have been sold, each for Tk. 3600. On one  jvf = (392 – 320) = 72 UvKv|
20% profit has been earned and on the other 20% loss
has been incurred. What is the total profit or loss? (`ywU 5. A man bought apples at the rate of 8 for 34 and sold
them at the rate of 12 for 57 Tk. How many apples
†Pqv‡ii cÖ‡Z¨KwU 3600 UvKvq weµq Kivq GKwU‡Z 20% jvf I
should be sold to earn a net profit of 45 Tk.? (GKRb
Ab¨wU‡Z 20% ÿwZ nq| †gvU jvf ev ÿwZ KZ?) [BMB : 366]
[Exam Taker IBA : IFIC Bank Ltd. (TAO-2018); City Bank Ltd. (MTO-2018)] e¨w³ 34 UvKvq 8wU Av‡cj µq K‡i Ges 57 UvKvq 12wU Av‡cj
Profit of Tk. 120 Loss of Tk. 120 wn‡m‡e †m¸‡jv wewµ K‡i| 45 UvKv jvf Ki‡Z n‡j KZwU Av‡cj
Loss of Tk. 300 None c weµq Ki‡Z n‡e?) [BMB : 73]
 mgvavb : 20% jv‡f, 90 100 135 150 a
µqg~j¨ 100 UvKv n‡j weµqg~j¨ (100 + 20) = 120 UvKv  mgvavb: 8wU Av‡c‡ji µqg~j¨ = 34 UvKv
weµqg~j¨ 120 UvKv n‡j µqg~j¨ 100 UvKv 34
 1wU Av‡c‡ji µqg~j¨ =   = 4.25 UvKv
100 8
" 1 " " " " 12wU Av‡c‡ji weµqg~j¨ = 57 UvKv
120
100 57
" 3600 " " "  3600 " = 3000 UvKv  1wU Av‡c‡ji weµqg~j¨ =   = 4.75 UvKv
120 12
20% ÿwZ‡Z,  cÖwZwU Av‡c‡j jvf = (4.75  4.25) = 0.50 UvKv
µqg~j¨ 100 UvKv n‡j weµqg~j¨ (100 – 20) = 80 UvKv 0.5 UvKv jvf nq 1wU Av‡c‡j
weµqg~j¨ 80 UvKv n‡j µqg~j¨ 100 UvKv 1
100 1 wU Av‡c‡j
0.5
" 1 " " " " 45
80
100  45 = 90wU Av‡c‡j
0.5
" 3600 " " "  3600 " = 4500 "
80 1 3
†gvU µqg~j¨ = (3000 + 4500) UvKv = 7500 UvKv 6. If a shopkeeper sells of his goods at a profit of 14%,
3 5
†gvU weµqg~j¨ = 2  3600 UvKv = 7200 UvKv < 7500 UvKv of the goods at a profit of 17.5% and the remaining at a
m‡e©vcwi ÿwZ = µqg~j¨ – weµqg~j¨ profit of 20% , then his profit on the whole is equal to
= (7500 – 7200) UvKv = 300 UvKv 1 3
(hw` GKRb †`vKvb`vi Zvi c‡Yï 3 fvM cY¨ 14% jv‡f, 5 fvM
weKí mgvavb : †gvU weµqg~j¨ = 2  3600 UvKv = 7200 UvKv
`ywU cY¨ GKB g~‡j¨ h_vµ‡g x% jvf I y% ÿwZ‡Z weµq Ki‡j cY¨ 17.5% jv‡f Ges evwK cY¨ 20% jv‡f wewµ K‡i, Zvn‡j Zvi
xy †gvU kZKiv jvf KZ?) [BMB : 170]
m‡e©vcwi jvf/ÿwZ (kZKiv) = 100 % 15.5% 16% 16.5% 17% c
20  (–20) –400
 mgvavb: awi, cY¨ Av‡Q 120wU
= %= % µqg~j¨ 120 UvKv|
100 100
120
= – 4% [ÿwZ] 14% jv‡f  = 40 wU
4% ÿwZ‡Z,  3 
40  114
µqg~j¨ 100 UvKv n‡j weµqg~j¨ (100 – 4) = 96 UvKv c‡Yï weµqg~j¨ =  100  = 45.6 UvKv
96 UvKvq weµ‡q ÿwZ 4 UvKv  

17.5% jv‡f  
4 120 3
1 " " "
96
"  5  = 72 wU
72  117.5
7200 " " "
4
 7200 " = 300 UvKv c‡Yï weµqg~j¨ =  100  = 84.6 UvKv
96  
20% jv‡f evwK {120 – (72 + 40)} = 8 wU

8  120
c‡Yï weµqg~j¨ =  100  = 9.6 UvKv TYPE 03 : weµqg~j¨ wbY©q m¤úwK©Z mgm¨v
 
†gvU weµqg~j¨ = (45.6 + 84.6 +9.6) = 139.8 UvKv
 jvf = (139.8 – 120) = 19.8 Example
19.8
kZKiv jvf =  120  100 = 16.5 UvKv| 1. 40 UvKvq 10wU Kjv wK‡b 25% jv‡f weµ‡q 1wU Kjv KZ UvKvq
1 3 1 weµq Ki‡Z n‡e? [BMB : 306] [Exam Taker AUST : B.K.B (D.E.C.O.-2018)]
 14 +  17.5 +  20 8 UvKv 5 UvKv 6 UvKv 7 UvKv b
3 5 15
 weKí mgvavb: Mo kZKiv jvf = 1
% = 16.5%  mgvavb : 10wU Kjvi µqg~j¨ 40 UvKv
40
1wU = 4 UvKv
10
wb‡R Kiæb 25% jv‡f,
7. *Rajni purchased a mobile phone and a refrigerator µqg~j¨ 100 UvKv n‡j weµqg~j¨ 100 + 25 = 125 UvKv
for 12000 Tk. and 10000 Tk. respectively. She sold the 125
refrigerator at a loss of 12 percent and the mobile phone 1
100
UvKv
at a profit of 8 percent. What is her overall loss/profit? 125  4
(iRwb GKwU †gvevBj †dvb Ges GKwU wd«R h_vµ‡g 12000 UvKv 4
100
UvKv = 5 UvKv
Ges 10000 UvKv `v‡g wKb‡jv| †m wd«RwU 12% ÿwZ‡Z Ges 2. A lamp is manufactured to sell for $35.00, which yields a
†gvevBjwU 8% jv‡f weµq Ki‡jv| G‡Z Zvi †gvU jvf/ÿwZ KZ?) profit of 25% of cost. If the profit is to be reduced to
[www.competoid.com] 15% of cost, what will be the new retail price of the
Loss of 280 Tk. Loss of 240 Tk. lamp? (GKwU j¨v¤ú $ 35.00 g~‡j¨ weµq Ki‡j 25% jvf nq|
Profit of 2060 Tk. Profit of 2160 Tk. jvf Kwg‡q 15% G Avb‡Z weµqg~j¨ KZ Ki‡Z n‡e?) [BMB : 318]
None of these b [Exam Taker AUST : P.K.B. (S.E.O.-2018); Janata Bank (E.O. EEE & Civil-2017)]
32. *A manufacturer undertakes to supply 2000 pieces of a $21.00 $28.00 $31.50 $32.20 d
particular component at 25 Tk. per piece. According to  mgvavb : g‡b Kwi, j¨v‡¤úi µqg~j¨ x UvKv
his estimates, even if 5% fail to pass the quality tests,
then he will make a profit of 25%. However, as it cÖkœg‡Z, x + x Gi 25% = 35
turned out, 50% of the components were rejected.  1.25x = 35  x = 28
What is the loss to the manufacturer? (GKRb  15% jv‡f weµqg~j¨ = (28 + 28 Gi 15%)
Drcv`bKvix GKwU we‡kl hš¿vsk cÖwZ wcm 25 UvKv K‡i 2000 wcm 15
= 28 + 28  = 32.2 UvKv
†hvMvb †`qvi `vwqZ¡ wbj| †m wnmve Ki‡jv hw` 5% cYÏ 100
†KvqvwjwU †U‡÷ DËxY© bv nq, ZviciI Zvi 25% jvf n‡e| †k‡l weKí mgvavb : x% jv‡f weµqg~j¨ P1 n‡j,
†`Lv †Mj 50% hš¿vsk ev` c‡o‡Q| G‡Z Drcv`bKvixi KZ UvKv 100 + y
y% jv‡f weµqg~j¨, P2 = P
ÿwZ n‡jv?) 100 + x 1
12000 13000 14000 15000 b 100 + 15
=  35.00 UvKv = 32.2 UvKv
100 + 25
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 $ 100 UvKv µqg~‡jï †Kvb cY¨ x% jv‡f weµqg~j¨
pencil and incurs a loss of 55 Tk. if he sells the same P1 = (100 + x) UvKv
number of pencils for 1.75 Tk. per pencil. How many y% jv‡f weµqg~j¨, P2 = (100 + y) UvKv
pencils does Vinod have? (we‡bv` 110 UvKv jvf K‡i hw` †m P2 100 + y
Zvi Kv‡Q _vKv †cwÝj¸‡jv cÖwZwU 2.50 UvKv `‡i weµq K‡i| =
P1 100 + x
cÖwZwU 1.75 UvKv `‡i weµq Ki‡j 55 UvKv ÿwZ nq| we‡bv‡ì Kv‡Q 100 + y
KZwU †cwÝj Av‡Q?) [www.competoid.com] P2 = P
100 + x 1
200 220 3. Alam sold an item for Tk. 6,384 and incurred a loss of
240 Cannot be determined 30%. At what price should he have sold the item to
None of these b have gained a profit of 30%? (Avjg GKwU cY¨ 6384 UvKvq
90. *By selling 45 Lemons for 40 Tk. a man loses 20%. wewµ Kivq 30% ÿwZi m¤§yLxb n‡jv| 30% jvf †c‡Z n‡j Zv‡K
How many should he sell for 24 Tk. to gain 20% in the cY¨wU KZ g~‡j¨ weµq Ki‡Z nZ?) [BMB : 345]
transaction? (40 UvKvq 45wU †jey weµq Ki‡j GKRb †jv‡Ki [Exam Taker AUST : Combined 3 Banks (Officer Cash-2018)]
20% ÿwZ nq| 20% jvf Ki‡Z PvB‡j 24 UvKvq KZwU †jey wewµ Tk. 14,656 Tk. 11,856
Ki‡Z n‡e?) Tk. 13,544 None of these b
16 18 20 22 b  mgvavb : awi, cY¨wUi µqg~j¨ = x UvKv
30  7x
177. A man sells two horses for 1475 Tk. The cost price of  30% ÿwZ‡Z weµqg~j¨ = x1 
the first is equal to the selling price of the second. If the  100  = 10 UvKv
first is sold at 20% loss and the second at 25% gain, 7x
cÖkœg‡Z, 10 = 6384
what is his total gain or loss (in taka) (GKRb e¨w³ 1475
UvKvq `ywU †Nvov wewµ K‡i| cÖ_gwUi µqg~j¨ wØZxqwUi 6384 × 10
x=  x = 9120 UvKv
weµqg~‡jï mgvb| hw` cÖ_g †NvovwU 20% ÿwZ‡Z Ges wØZxqwU 7
30 
25% jv‡f wewµ K‡i, Zvi †gvU jvf ev ÿwZ KZ?)  30% jv‡f weµqg~j¨ = 9120 × 1 +
60 Tk. loss 80 Tk. gain  100 UvKv
60 Tk. gain Neither gain nor loss d 130
= 9120 ×
100
UvKv = 11856 UvKv

weKí mgvavb : 630
 1 †KwR Wv‡ji †gvU g~j¨ = = 12.6 UvKv
y% ÿwZ‡Z x UvKv µqg~‡jï †Kvb cY¨ weµq Ki‡j 50
30 
weµqg~j¨, z = x1  100
y 30% jv‡f, weµqg~j¨ = 12.6 + 12.6 Gi UvKv
 100
z = 12.6 + 3.78 = 16.38 UvKv
x= 6. The profit earned after selling an article for Tk. 3,362 is
y
1 the same as the loss incurred after selling article for Tk.
100
2,346. At what selling price will trader make a 20% profit
y % jv‡f weµq Ki‡j weµqg~j¨
on this article? (GKwU cY¨ 3362 UvKvq weµq Ki‡j †h jvf nq,
y
1+ 2346 UvKvq weµq Ki‡j GKB cwigvY ÿwZ nq| 20% jvf AR©b
y 100 100 + y
= x 1 +  Kivi Rb¨ cY¨wU KZ UvKvq weµq Ki‡Z n‡e?) [BMB : 361]
 100 = y
z=
100  y
z
[Exam Taker AUST : P.K.B. (A.P.-2019); Combined 2 Banks (Officer-2018)]
1
100 4639.4 4769.6 4830.8 None of these d
100 +30  mgvavb : awi, µqg~j¨ x UvKv
y = 30% jv‡fi Rb¨ weµqg~j¨ = × 6384 weµqg~j¨ 3362 UvKv n‡j jvf (3362 – x) UvKv
100  30
130 weµqg~j¨ 2346 UvKv n‡j ÿwZ (x – 2346) UvKv
= × 6384 = 11856 UvKv
70 cÖkœg‡Z, x – 2346 = 3362 – x
4. If an article was sold at 18% profit on cost price then the 5708
selling price of the article was Tk. 9381. What would  2x = 5708  x =  x = 2854 UvKv
2
have been the selling price of the article if it was sold at 20% jv‡f,
25% profit? (18% jv‡f GKwU c‡Yï weµqg~j¨ 9381 UvKv| hw` µqg~j¨ 100 UvKv n‡j weµqg~j¨ (100 + 20) = 120 UvKv
cY¨wU 25% jv‡f weµq Ki‡Z nq, Zvn‡j weµqg~j¨ KZ n‡e?) 120
[BMB : 356][Exam Taker AUST : Janata & Rupali Bank Ltd. (Officer-2019)] 1 =
Tk. 9984.5 Tk. 9927.5 100
Tk. 9937.5 None of these c
120
2854 = × 2854
 mgvavb : awi, cY¨wUi µqg~j¨ x UvKv 100
118x = 3424.8 UvKv
18% jv‡f weµqg~j¨ = (x + x Gi 18%) UvKv = UvKv 7. There will be a loss of 10% if a chair is sold for Tk. 540.
100
118x At what price should the chair be sold to make a profit
cÖkœg‡Z, 100 = 9381 of 20%? (GKwU †Pqvi 540 UvKvq wewµ Kivq 10% ÿwZ nq|
20% jvf Ki‡Z n‡j †PqviwU KZ UvKvq weµq Ki‡Z n‡e?)
9381  100
x=
118
= 7950 [BMB : 365] [Exam Taker IBA : IFIC Bank Ltd. (MTO-2018); www.competoid.com]
660 600 720 900 c
 25% jv‡f weµqg~j¨ = (7950 + 7950 Gi 25%) UvKv  mgvavb : 10% ÿwZ‡Z,
25 
= 7950 + 7950  UvKv µqg~j¨ 100 UvKv n‡j weµqg~j¨ (100 – 10) = 90 UvKv
 100 weµqg~j¨ 90 UvKv n‡j µqg~j¨ 100 UvKv
= 9937.5 UvKv 100
weKí mgvavb : g‡b Kwi, cY¨wUi µqg~j¨ 100 UvKv " 1 " " " "
90
 18% jv‡f weµqg~j¨ = (100 + 18) ev 118 UvKv 100
weµqg~j¨ 118 UvKv n‡j µqg~j¨ 100 UvKv " 540 " " "  540 " = 600 UvKv
90
100 20% jv‡f, weµqg~j¨ = (600 + 600 Gi 20%) UvKv
 ” 1 ” ” ” ”
118 20
= 600 + 600   = 720 UvKv
 ” 9381 ” ” ” 100  9381 ”  100
118  8. Two lots of onions with equal quantity, one costing 10
= 7950 UvKv Tk. per kg. and the other costing 15 Tk. per kg are
 25% jv‡f weµqg~j¨ = (7950 + 7950 Gi 25%) UvKv mixed together and whole lot is sold at 15 Tk. per kg.
= 9937.5 UvKv What is the profit or loss? [BMB : 367]
5. Lubana purchased 20 kg of pulses at a rate of Tk. 14.25 [Sonali and Janata Bank (Officer IT) – 19 + www.competoid.com]
per kg and 30 kg of pulses at a rate of Tk. 11.50 per kg. 10% loss 10% profit
She decided to mix the two and sold the mixture. To make 20% loss 20% profit d
a profit of 30%, what price per kg should he sell the  mgvavb: Let, each lot contains x kg of onions
mixture? (jyevbv 20 †KwR Wvj 14.25 UvKv `‡i Ges 30 †KwR Wvj  Total onion = x + x = 2x kg
11.50 UvKv `‡i wKbj| †m `yB cÖKv‡ii Wvj wgwk‡q wewµ Kij| Total cost price = x × 10 + x × 15 = 25x Tk.
30% jvf Ki‡Z cÖwZ †KwR KZ UvKv `‡i wewµ Ki‡Z n‡eÑ) [BMB : 359] Total selling price = 2x × 15 = 30x Tk.
[Exam Taker AUST : Sonali Bank (Officer Cash FF-2019)]  selling price > cost price
15.60 14.80 16.38 18.20 c So, profit
 mgvavb : 1 †KwR Wv‡ji g~j¨ 14.25 UvKv Profit = 30x  25x = 5x Tk.
 20 †KwR Wv‡ji g~j¨ (14.25  20) = 285 UvKv 5x
 Percentage profit = × 100% = 20%
Avevi, 1 †KwR Wv‡ji g~j¨ = 11.50 UvKv 25x
 30 †KwR Wv‡ji g~j¨ = (11.50  30) = 345 UvKv 9. The percentage profit earned by selling an article for
 (30 + 20) ev 50 †KwR Wv‡ji †gvU g~j¨ = (285 + 345) UvKv = 630 UvKv 1920 Tk. is equal to the percentage loss incurred by
selling the same article for 1280 Tk. At what price
should the article be sold to make 25% profit? (GKwU

cY¨ 1920 UvKvq wewµ Ki‡j †h kZKiv gybvdv AwR©Z nq Zv 29. *Saransh purchased 120 reams of paper at 80 Tk. per
1280 UvKvq wewµ Ki‡j †h kZKiv ÿwZ nq Zvi mgvb| 25% ream. He spent 280 Tk. on transportation, paid octroi
jv‡f cY¨wU KZ UvKvq wewµ Ki‡Z n‡e?) [BMB : 57] [Exam Taker AUST : at the rate of 40 paise per ream and paid 72 Tk. to the
P.K.B. (E.O. Cash-2019); www.examveda.com; www.indiabix.com] coolie. If he wants to have a gain of 8%, what must be
2000 Tk. 2200 Tk. 2400 Tk. Data inadequate the selling price per ream? (cÖwZ wig 80 UvKv K‡i mvivÝ
None of these a 120 wig †ccvi µq Ki‡jv| †m 280 UvKv hvZvqvZ eve` LiP
 mgvavb : awi, µqg~j¨ x UvKv w`‡jv, cÖwZ wi‡g 40 cqmv K‡i Ki w`‡jv Ges 72 UvKv Kzwj‡K
cÖ_g †ÿ‡Î, weµqg~j¨ = 1920 UvKv cÖ`vb Ki‡jv| hw` †m 8% jvf Ki‡Z Pvq Zvn‡j Zv‡K cÖwZ wig
jvf = weµqg~j¨ – µqg~j¨ = 1920 – x KZ UvKv `‡i weµq Ki‡Z n‡e?)
jvf 86 Tk. 87.48 Tk.
1920 – x
kZKiv jvf = µqg~j¨  100% =  100% 89 Tk. 90 Tk. d
x
wØZxq †ÿ‡Î, weµqg~j¨ = 1280 UvKv 31. *Jacob bought a scooter for a certain sum of money. He
spend 10% of the cost on repair and sold the scooter
ÿwZ = µqg~j¨ – weµqg~j¨ = x – 1280
for a profit of 1100 Tk. How much did he spend or
ÿwZ x – 1280 repairs if he made a profit of 20% (BqvKze wKQz UvKv w`‡q
kZKiv ÿwZ = µqg~j¨  100% = x
 100%
GKwU ¯‹zUvi wKb‡jv Ges µqg~‡jï 10% UvKv LiP K‡i †givgZ
cÖkœg‡Z, cÖ_g †ÿ‡Îi kZKiv jvf = wØZxq †ÿ‡Îi kZKiv ÿwZ Ki‡jv| Zvici †m 1100 UvKv jv‡f ¯‹zUviwU wewµ Ki‡jv| hw` †m
1920 – x x – 1280 20% jv‡f wewµ K‡i, Zvn‡j †givgZ LiP KZ UvKv wQ‡jv?)
  100 =  100
x x [www.examveda.com]
 1920 – x = x – 1280  2x = 3200  x = 1600 400 Tk. 440 Tk. 500 Tk. 550 Tk. c
25% jv‡f weµqg~j¨ (100 + 25) = 125 UvKv 37. *A fruitseller sells mangoes at the rate of 9 Tk. per kg
µqg~j¨ 100 UvKv n‡j weµqg~j¨ 125 UvKv and thereby loses 20%. At what price per kg, he should
125 have sold them to make a profit of 5%? (cÖwZ †KwR Avg 9
 1 UvKv UvKv `‡i wewµ Kivq GKRb dj we‡µZvi 20% ÿwZ nq| 5%
100
125  1600 jvf Kivi Rb¨ cÖwZ †KwR Avg KZ UvKvq wewµ Kiv ìKvi wQj?)
 1600 = 2000 UvKv [www.examveda.com]
100
11.81 Tk. 12 Tk.
wb‡R Kiæb 12.25 Tk. 12.31 Tk. a
5. *The cost price of an article is 7840 Tk. What should be 46. *At what profit percent must an article be sold so that
the selling price of the article so that there is a profit of by selling at half that price, there may be a loss of
7%? (GKwU c‡Yï µqg~j¨ 7840 UvKv| 7% jvf Ki‡Z PvB‡j 30%? (kZKiv KZ fvM jv‡f GKwU cY¨ weµq Ki‡Z n‡e, hv‡Z
cY¨wU‡K KZ UvKvq weµq Ki‡Z n‡e?) [Pubali Bank (TAJO Cash) – 19;
H `v‡gi A‡a©K `v‡g cY¨wU wewµ Ki‡j 30% ÿwZ n‡e?)
www.examveda.com; www.doubtnut.com] 25% 36% 40% 42% c
8000 Tk. 8500.50 Tk. c 58.
8300 Tk. 8388.80 Tk. *Profit earned by selling an article for 1060 Tk. is 20%
14. *A sell an article which costs him 400 Tk. to B at a more than the loss incurred by selling the article for 950
profit of 20%. B then sells it to C, making a profit of Tk. At what price should the article be sold to earn 20%
10% on the price he paid to A. How much does C pay profit? (GKwU cY¨ 1060 UvKvq wewµ Ki‡j hZ UvKv jvf nq, †mB
B? (A GKwU cY¨ 400 UvKv `v‡g µq K‡i 20% jv‡f B Gi cY¨wU 950 UvKvq wewµ Ki‡j hv ÿwZ nq Zvi †_‡K 20% †ewk|
wbKU weµq K‡i| Zvici B Zvi µqg~‡jï Dci 10% jv‡f C Gi 20% jvf Ki‡Z PvB‡j cY¨wU KZ UvKvq cY¨wU weµq Ki‡Z n‡e?)
[www.competoid.com]
wbKU weµq K‡i| C, B †K KZ UvKv †`q?) 980 Tk. 1080 Tk. 1800 Tk. None of these d
472 Tk. 476 Tk.
528 Tk. 532 Tk. c 81. *A man bought a number of clips at 3 for a taka and
an equal number at 2 for a taka. At what price per
16. *A trader buys some goods for 150 Tk. If the overhead dozen should he sell them to make a profit of 20%?
expenses be 12% of cost price, then at what price (GKRb e¨w³ UvKvq 3wU K‡i wKQz wK¬c wKb‡jv Ges UvKvq 2wU K‡i
should it be sold to earn 10%? (GKRb we‡µZv 150 UvKv GKB msL¨K wK¬c wKb‡jv| 20% jvf Ki‡Z n‡j cÖwZ WRb KZ
w`‡q wKQz gvjvgvj µq K‡i| hw` Zvi Avbylvw½K e¨q  µqg~‡jï UvKv K‡i weµq Ki‡Z n‡e?)
12% nq, 10% jvf Ki‡Z n‡j KZ UvKvq weµq Ki‡Z n‡e?) 4 Tk. 5 Tk.
[www.examveda.com; www.competoid.com] 6 Tk. 7 Tk. c
184.80 Tk. 185.80 Tk.
137. Vineet calculates his profit percentage on the selling price
187.80 Tk. 188.80 Tk. a whereas Roshan calculates his profit on the cost price.
27. *Abhishek purchased 140 shirts and 250 trousers at They find that the difference of their profits is 275 Tk. If
450 Tk. and at 550 Tk. respectively. What should be the selling price of both of them are the same and Vineet
the overall average selling price of shirts and trousers gets 25% Profit whereas Roshan gets 15% profit, find
so that 40% profit is earned? (rounded off to next their selling price. (webxZ Zvi kZKiv jvf weµqg~‡jï Dci
integer) (Awf‡lK 140 wU kvU© Ges 250 wU UªvDRvi h_vµ‡g 450 wnmve K‡i Ges †ivmvb µqg~‡jï Dci wnmve K‡i| Zviv †`Lj †h
UvKv Ges 550 UvKv `‡i µq Ki‡jv| 40% jvf Ki‡Z n‡j kvU© Zv‡ì jv‡fi cv_©K¨ 275 UvKv| hw` `yR‡bi weµqg~j¨ mgvb nq Ges
Ges UªvDRv‡ii Mo weµqg~j¨ KZ n‡Z n‡e?) [www.examveda.com] webxZ 25%, †ivmvb 15% jvf K‡i| Zv‡ì weµqg~j¨ wbY©q Ki?)
700 Tk. 710 Tk. 2100 Tk. 2250 Tk. 2300 Tk. 2350 Tk. c
720 Tk. 725 Tk. 197. A dress shop marked down all items as following:
None of these c (GKwU Kvc‡oi †`vKvb Zv‡ì AvB‡Ugmg~n wb‡¤œ wjwce× Ki‡jv :
Group Regular price Sale price
A 65 Tk. 55 Tk.

B 60 Tk. 50 Tk. 12
C 70 Tk. 60 Tk. 1 " "" " "
3
D 75 Tk. 65 Tk. 12
Which group of items was offered at the greatest rate 30 " " "  30 = 120wU Kgjvq
3
of discount (†Kvb MÖæ‡ci †ÿ‡Î me‡P‡q †ewk g~j¨Qv‡oi myweav
4. A sold a watch to B at a gain of 20% and B sold it to C
†`qv n‡q‡Q?) at a loss of 10%. If C bought the watch for Tk. 216, at
A B C D b
what price did A purchase it? (B Gi Kv‡Q A GKwU Nwo
20% jv‡f weµq K‡i Ges C Gi Kv‡Q B NwowU 10% ÿwZ‡Z
TYPE 04 : µqg~j¨ wbY©q m¤úwK©Z mgm¨v weµq K‡i| C hw` NwowU 216 UvKvq µq K‡i, Z‡e A NwowU KZ
UvKvq µq K‡iwQj?) [BMB : 335]
Example [Exam Taker AUST : Combined 8 Banks (S.O.-2018)]
Tk. 200 Tk. 216 Tk. 250 Tk. 176 a
1. A businessman bought an article and sold it at a loss of
5% . If he had bought it for 10% less and sold it for Rs.  mgvavb : 10% ÿwZ‡Z, µqg~j¨ 100 UvKv n‡j weµqg~j¨ (100 – 10) = 90 UvKv
33 more, he would have had a profit of 30% . The cost weµqg~j¨ 90 UvKv n‡j µqg~j¨ 100 UvKv
price of the article is = ? [BMB : 308] 100
[www.examveda.com; www.competoid.com] 1
90
Rs. 330 Rs. 155 Rs. 150 Rs. 300 c
100
 mgvavb : Suppose, Cost price of the article is x 216 × 216 UvKv = 240 UvKv
90
First selling price = (x  5% of x) = 0.95x
If the bought it 10% less then cost price become = (x  10% of x)  A Gi KvQ †_‡K B 240 UvKvq NwowU weµq K‡iwQj|
= 0.9x 20% jv‡f µqg~j¨ 100 UvKv n‡j weµqg~j¨ (100 + 20) = 120 UvKv
To get 30% profit then 2 nd selling price = 0.9x + 30% of 0.9x weµqg~j¨ 120 UvKv n‡j µqg~j¨ 100 UvKv
= 1.17x 100
According to question, 2nd Selling price  1st Selling price = 33 1
120
 1.17x  0.95x = 33
33 100
 0.22x = 33  x =  x = 150 240 × 240 UvKv = 200 UvKv
0.22 120
Then cost price 150. AZGe, A NwowU 200 UvKvq µq K‡iwQj|
2. A grocer buys some eggs at Tk. 3 each. He finds that 12 5. A trader marked the price of an article 30% above the
of them are broken, but he sells the others at Tk. 4 each cost price and gave the buyer 10% discount on marked
and makes profit of Tk. 96. How many eggs did he price, thereby gaining Tk. 340. The cost of the article
buy? (GKRb gyw` †`vKvb`vi cÖwZ 3 UvKvq wKQz wWg µq K‡i| †m is? (GKRb ewYK †Kvb c‡Yï wjwLZ g~j¨ µqgy‡jï 30% †ewk
†`Lj Zv‡ì g‡a¨ 12wU wWg fv½v, wKš‘ †m evKx wWg¸‡jv 4 UvKvq a‡i Ges †µZv‡ì 10% g~j¨Qvo †`q Ges 340 UvKv jvf AR©b
weµq K‡i Ges 96 UvKv jvf K‡i| †m KZ¸‡jv wWg µq K‡i| cY¨wUi µqg~j¨ KZ?) [BMB : 336]
[Exam Taker AUST : Sonali Bank (A.P.-2016)]
K‡iwQj?) [BMB : 316] [Exam Taker Arts : B.D.B.L. (S.O.-2017)] 3000 2000 1900 1800 b
140 142 144 150 c  mgvavb : awi, µqg~j¨ 100 UvKv|
 mgvavb : awi, †m wWg µq K‡iwQj x wU  wjwLZ g~j¨ = (100 + 100 Gi 30%) = 130 UvKv
cÖwZwU wW‡gi µqg~j¨ 3 UvKv 10% Qv‡o weµqg~j¨ = (130  130 Gi 10%) = 117 UvKv
 x wU wW‡gi µqg~j¨ 3x UvKv  †gvU kZKiv jvf = (117  100) ev 17 UvKv
12 wU wWg †f‡½ hvIqvq wWg Av‡Q (x  12)wU jvf 17 UvKv nq hLb µqg~j¨ 100 UvKv
cÖwZwU wW‡gi weµqg~j¨ 4 UvKv 100
1
 (x  12)wU ” ” 4 (x  12) ” = 4 (x  12) UvKv 17
jvf = weµqg~j¨  µqg~j¨ 100
340 × 340 = 2000 UvKv
17
 96 = 4 (x  12)  3x  4x  48  3x = 96
weKí mgvavb : x% = 30% ; y% = 10% (g~j¨Qvo) P = 340 (jvf)
 x = 96 + 48  x = 144
100 100
3. A man buys oranges at the rate of 35 taka per 100 pieces  µqg~j¨, c = P=  340 UvKv
xy 30  10
and sells those at 7.20 taka per dozen. If the profit is 30 xy 30 – 10 –
100 100
taka. How many oranges did he buy? (GKRb †jvK cÖwZ
100 100
100wU Kgjv 35 UvKvq µq K‡i Ges cÖwZ WRb 7.2 UvKvq weµq = × 340 UvKv = × 340 UvKv = 100 × 20 = 2000 UvKv
20  3 17
K‡i| hw` jvf 30 UvKv nq, Z‡e †m KZwU Kgjv wK‡bwQj?
[BMB : 319] [Exam Taker IBA : IFIC Bank Ltd. (TSO-2019)]
µqg~j¨ c Ges ZvwjKv g~j¨ c Gi x% †ewk n‡j
x
210 120 110 90 b ZvwjKvg~j¨ = c + c Gi x% = c 1 + 100
 mgvavb : 100wU Kgjvi µqg~j¨ 35 UvKv
35 y% g~j¨Qv‡o weµqg~j¨
1" " " " x  x 
100 = c 1 + 
12  35
 100 – c 1 + 100 Gi y%
" = 4.2 UvKv x  y 
= c 1 +
12 " " "
 100 1  100
100
 cÖwZ WR‡b (12wU) jvf = (7.2 – 4.2) UvKv = 3UvKv
 jvf, P = weµqg~j¨ – µqg~j¨
3 UvKv jvf nq 12 wU Kgjvq

x  y  cÖkœg‡Z, cÖ_g †ÿ‡Îi jvf = wØZxq †ÿ‡Îi ÿwZ
 P = c 1 +
 100 1  100 – c  1754 – x = x– 1492  2x = 1754 + 1492
x  y  3246
= c 1 +  x= = 1623 UvKv
 100 1  100  1 2
x y xy  µqg~j¨ = 1623 UvKv|
=c 
100  100  100 × 100 9. A man sold 18 cots for 16800 Tk. gaining thereby the
P cost price of 3 cots. The cost price of a cost is (GKRb
 c = e¨w³ 16,800 UvKvq 18wU LvU wewµ K‡i, G‡Z Zvi 3wU Lv‡Ui
x y xy
  µqg~‡jï mgvb jvf nq| GKwU Lv‡Ui µqg~j¨ KZ?) [BMB : 67]
100 100 100 × 100
100 100 650 Tk. 700 Tk.
 c= Pc= P 750 Tk. 800 Tk. d
xy xy
xy xy  mgvavb: 18wU Lv‡Ui weµqg~j¨ = 16800 UvKv
100 100
6. An article when sold at a gain of 5% yields Tk. 15 more awi, 1wU Lv‡Ui µqg~j¨ = x UvKv
than when sold at a loss of 5%. Its cost price would be–  18wU Lv‡Ui µqg~j¨ = 18x UvKv
(GKwU cY¨ 5% jv‡f weµq Kivq 5% ÿwZ‡Z wewµ Kivi Zzjbvq 15 16800 UvKvq 18wU LvU weµq Ki‡j jvf nq 3wU Lv‡Ui µqg~‡jï mgvb|
UvKv †ewk cvIqv hvq| cY¨wUi µqg~j¨Ñ) [BMB : 350] 1wU Lv‡Ui µqg~j¨ = x UvKv
[Exam Taker AUST : Combined 3 Banks (S.O.-2018); P.K.B. (S.O.-2018)]  3wU Lv‡Ui µqg~j¨ = 3x UvKv
Tk. 100 Tk. 150 Tk. 200 Tk. 250 b Avgiv Rvwb, jvf = weµqg~j¨ – µqg~j¨
 mgvavb : awi, µqg~j¨ x UvKv 3wU Lv‡Ui µqg~j¨ = 18wU Lv‡Ui weµqg~j¨ – 18wU Lv‡Ui µqg~j¨
 5  21  3x = 16800 – 18x  18x + 3x = 16800
5% jv‡f weµqg~j¨ = x + x Gi 5% = x +
 100 x = 20 UvKv 16800
5 19  21x + 16800  x = = 800
21
5% ÿwZ‡Z weµqg~j¨ = x – x Gi 5% = x – x= x
100 20 10. *A watch is sold at a profit of 20%. If both the cost price and
cÖkœg‡Z, 5% jv‡f weµqg~j¨ – 5% ÿwZ‡Z weµqg~j¨ = 15 UvKv the selling price of the watch are decreased by 100 Tk., the
21 19 profit would be 5% more. Original cost price of the watch
 x– x = 15 is (GKwU Nwo 20% jv‡f weµq Kiv n‡q‡Q| hw` µqg~j¨ I weµqg~j¨
20 20
2 x DfqB 100 UvKv Kgv‡bv nq, jv‡fi nvi 5% †e‡o hv‡e| NwowUi Avmj
 x = 15  = 15  x = 150 UvKv µqg~j¨ KZ?) [BMB : 150] [www.examveda.com; www.competoid.com]
20 10
7. *The owner of a furniture shop charges his customer 450 Tk. 500 Tk. 550 Tk. 600 Tk. b
28% more than the cost price. If a customer paid 23680  mgvavb: awi, Nwoi µqg~ j¨ x UvKv|
Tk. for a dining table set, then what was the orginal Nwoi µqg~j¨ 100 UvKv n‡j-
price of the dining set? (dvwb©Pvi †`vKv‡bi GKRb gvwjK Zvi 20% jv‡f weµqg~j¨ (100+20) UvKv ev 120 UvKv|
†µZvi Kv‡Q cwi‡kva K‡i µqg~j¨ †_‡K 28% †ewk wba©viY K‡i| Nwoi µqg~j¨ 100 UvKv n‡j weµqg~j¨ 120 UvKv
hw` GKRb †µZv GKwU WvBwbs †Uwej †m‡Ui Rb¨ 23680 UvKv 120
cwi‡kva K‡i, Zvn‡j WvBwbs †m‡Ui Avmj g~j¨ KZ?) [BMB : 22]   1    100

[www.examveda.com] 120×x 6x
15700 16250   x    100
=
5
UvKv|
17500 18500
6x 6x-5x x
None of these d jvf = weµqg~j¨  µqg~j¨ = 5  x = 5 = 5
 mgvavb: awi, WvBwbs †m‡Ui Avmj g~j¨ = x UvKv
weµqg~j¨ I µqg~j¨ 100 UvKv Kg‡j-
28 x  128
weµqg~j¨ = x + x Gi 28% = x + 100 x = 100 UvKv µqg~j¨ = x  100
x  128 6x
cÖkœg‡Z, 100 = 23680 weµqg~j¨ = 5  100
 128x = 2368000 weµqg~j¨-µqg~j¨
kZKiv jvf = µqg~j¨ × 100%
2368000
x= = 18500 UvKv 6x 6x
128
 100x+100 x
WvBwbs †m‡Ui µqg~j¨ ev Avmjg~j¨ = 18500 UvKv| 5 5
8. *The profit earned after selling an article for 1754 Tk. is = × 100% = × 100%
x100 x100
the same as loss incurred after selling the article for 1492 6x
Tk. What is the cost price of the article? (GKwU cY¨ 1754 x
5
UvKvq wewµ Ki‡j hZ UvKv jvf nq, 1492 UvKvq wewµ Ki‡j wVK cÖkœg‡Z, × 100% = 25%
x100
ZZ UvKv ÿwZ nq| Zvn‡j, cY¨wUi µqg~j¨ KZ?) [BMB : 54] 6x-5x
[www.examveda.com]
1523 Tk. 1589 Tk. 1623 Tk. 1289 Tk. 5 1 x 1
 =  =  4x = 5x  500  x = 500.
None of these c x100 4 5x-500 4
 mgvavb: awi, c‡Yï µqg~j¨ x UvKv 11. *If 5% more is gained by selling an article for 350 Tk.
cÖ_g †ÿ‡Î, weµqg~j¨ = 1754 UvKv than by selling it for 340 Tk., the cost of the article is
jvf = weµqg~j¨ – µqg~j¨ = 1754 – x ( 340 UvKvi ¯’‡ j 350 UvKvq GKwU cY¨ weµq Ki‡j 5% †ewk
wØZxq †ÿ‡Î, weµqg~j¨ = 1492 UvKv jvf nq| cY¨wUi µqg~j¨ KZ?) [BMB : 143] [Exam Taker Arts :
Rupali Bank (Officer Cash-2018); B.D.B.L. (S.O.-2017), B.H.B.F.C (S.O.-2017)]
ÿwZ = µqg~j¨ – weµqg~j¨ = x – 1492
50 Tk. 160 Tk. 200 Tk. 225 Tk. c

 mgvavb: 5% jvf nq (350  340) = 10 UvKv| 68 Tk. 72 Tk. 78 Tk. 80 Tk. d
10
 1% Ó Ó =
5
Ó
70. ** On selling 17 balls at 720 Tk., there is a loss equal to
100×10 the cost price of 5 balls. The cost price of a ball is (17wU
 100% Ó Ó =
5
= 200 UvKv|
ej 720 UvKvq wewµ Ki‡j 5wU e‡ji µqg~‡jï mgvb ÿwZ nq|
cY¨wUi µqg~j¨ = 200 UvKv
GKwU e‡ji µqg~j¨ KZ?) [Exam Taker IBA : Jamuna Bank Ltd. (PO-2012);
weKí mgvavb: awi, µqg~j¨ x UvKv
www.indiabix.com; www.examveda.com; www.competoid.com]
 x Gi 5% = (350 – 340) = 10 45 Tk. 50 Tk. 55 Tk. 60 Tk. d
x
 = 10  x = 200
20
1
146. A shopkeeper sells an article at 12 % loss. If he sells it
2
wb‡R Kiæb for 92.50 Tk. more then he gains 6%. What is the cost
23. *A gold bracelet is sold for 14500 Tk. at a loss of 20%. 1
price of the article? (GKRb †`vKvb`vi 12 % ÿwZ‡Z GKwU
What is the cost price of the gold bracelet? (GKwU †mvbvi 2
†eªm‡jU 20% ÿwZ‡Z 14500 UvKvq wewµ Kiv n‡jv| †mvbvi cY¨ weµq K‡i| hw` †m cY¨wU Av‡iv 92.50 UvKv †ewk wewµ K‡i
†eªm‡j‡Ui µqg~j¨ KZ?) Zvn‡j 6% jvf nq| cY¨wUi µqg~j¨ KZ?)
[www.competoid.com; www.competoid.com] 500 Tk. 510 Tk. 575 Tk. 600 Tk. a
15225 Tk. 16800 Tk.
17400 Tk. 18125 Tk.
149. *A bookseller sells a book at a profit of 10%. If he had
None of these d
bought it at 4% less and sold it for 6 Tk. more, he would
25. *The sale price of an article including the sales tax is 616 3
have gained 18 4%. The cost price of the book is (GKRb eB
Tk. The rate of sales tax is 10%. If the shopkeeper has
made a profit of 12%, then the cost price of the article is we‡µZv 10% jv‡f GKwU eB weµq K‡i| hw` †m GwU 4% Kg `v‡g µq
(U¨v·mn GKwU c‡Yï weµqg~j¨ 616 UvKv| weµq Gi Dci U¨v· 3
10%| hw` †`vKvb`vi 12% jvf K‡i, Z‡e c‡Yï µqg~j¨ KZ?) KiZ Ges 6 UvKv †ewk `v‡g weµq KiZ Z‡e 18 4% jvf n‡Zv| eBwUi
500 Tk. 515 Tk. µqg~j¨ KZ?) [www.examveda.com; www.competoid.com; www.indiabix.com]
550 Tk. 600 Tk. a 130 Tk. 140 Tk. 150 Tk. 160 Tk. c
42. The ratio between the sale price and the cost price of
an article is 7 : 5. What is the ratio between the profit TYPE 05 : wewfbœ c‡Yï Qvo m¤úwK©Z mgm¨v
and the cost price of that article? (GKwU `ª‡eï weµqg~j¨ I
µqg~‡jï AbycvZ 7 : 5| H c‡Yï jvf I µqg~‡jï AbycvZ KZ?) Example
2:7 5:2 1. On a 10000 Tk. payment order, a person has choice
7:2 Data inadequate between 3 successive discounts of 10%, 10% and 30%,
None of these and 3 successive discounts of 40%, 5% and 5%. By
choosing the better one he can save (in Tk.) (10000 UvKv
48. By selling a pen for 15 Tk., a man loses one-sixteenth of cwi‡kv‡ai †ÿ‡Î GKRb †jv‡Ki `yBwU Dcvq Av‡Q| †m wZbwU
what it costs him. The cost price of the pen is (GKwU Kjg avivevwnK wWmKvD›U 10%, 10% Ges 30% A_ev 40%, 5% Ges
1 5% Gi g‡a¨ Zzjbvg~jK fvjwU †e‡Q wb‡j KZ UvKv mÂq Ki‡Z
15 UvKvq wewµ Kivq GKRb †jv‡Ki KjgwUi µqg~‡jï fvM cvi‡e?)
16 [BMB : 369]
UvKv ÿwZ nq| KjgwUi µqg~j¨ KZ?) 200 255 400 433 b
16 18 20 21 a  mgvavb: 1g Dcv‡q me©‡kl g~j¨
= 10000 Gi 90% Gi 90% Gi 70%
49. *By selling an article, Michael earned a profit equal to 90 90 70
= 10000   
100 100 100
one-fourth of the price he bought it. If he sold it for 375
90 90 70 
Tk., what was the cost price? (gvB‡Kj GKwU cY¨ weµq K‡i = 1000   = 5670 UvKv|
 100 100 100
µqg~‡jï GK-PZz_©vsk jvf Ki‡jv| hw` †m 375 UvKvq weµq 2q Dcv‡q me©‡kl g~j¨
K‡i, Zvn‡j µqg~j¨ KZ?) = 10000 Gi 60% Gi 95% Gi 95%
281.75 Tk. 300 Tk. 60 95 95 
= 10000   = 5415 UvKv
312.50 Tk. 350 Tk. b  100 100 100
 fvj DcvqwU †e‡Q wb‡j UvKv euvP‡e = (5670–5415) = 255 UvKv
59. *When an article is sold for 116 Tk., the profit percent 2. *On an order of 5 dozen boxes of a consumer product,
is thrice as much as when it is sold for 92 Tk. The cost a retailer receives an extra dozen free. This is
price of the article is (92 UvKvq GKwU cY¨ weµq Ki‡j hZ equivalent to alllowing him discount of (5 WRb †fvM¨cY¨
UvKv jvf nq, 116 UvKvq weµq Ki‡j Zvi 3 ¸Y UvKv jvf nq| AW©vi Ki‡j, GKRb LyPiv we‡µZv AwZwi³ 1 WRb wd« cvq| GwU
cY¨wUi µqg~j¨ KZ UvKv?) KZ kZvsk Qvo †`qvi mgZzj¨?) [BMB : 66]

1 2 7. If an article with marked price of 400 Tk. is sold at
15%16 % 16 % 20% c successive discounts of 10%, 25% and 15%, what is the
6 3
 mgvavb: (5 + 1) = 6 WR‡bi g‡a¨ wWmKvD›U cvq 1 WRb| approximate price the coustomer has to pay? (hw` GKwU
1 c‡Yï wjwLZ g~j¨ 400 UvKv Ges cY¨wU 10%, 25% Ges 15%
1 WR‡bi g‡a¨ wWmKvD›U cvq WRb avivevwnK Qv‡o weµq nq, Zvn‡j †µZv‡K µqg~j¨ eve` KZ UvKv
6
1 2 cÖ`vb Ki‡Z n‡e?) [BMB : 217]
100 ” ” ” ”   100 WRb = 16 % 230 Tk. 270 Tk. 300 Tk. 360 Tk. a
6  3
 mgvavb: †µZvi µqg~j¨ w`‡Z n‡e wjwLZ g~j¨ †_‡K 10%, 25%
3. A discount of 15% on one article is the same as a
Ges 15% Qvo ev` w`‡q|
discount of 20% on another article. The costs of the
 µqg~j¨ = 400 Gi (10010)% Gi (10025)% Gi (10015)%
two articles can be (GKwU c‡Yï Dci 15% Qvo Aci c‡Yï
90 75 85
20% Qv‡oi mgvb| `ywU c‡Yï µqg~j¨ KZ?) [BMB : 203] 400    = 229.50 UvKv = 230 UvKv (cÖvq)
100 100 100
40 Tk., 20 Tk. 60 Tk., 40 Tk. 8. Two shopkeepers announce the same price of 700 Tk.
80 Tk., 60 Tk. 60 Tk., 40 Tk. c for a sewing machine. The first offers successive
 mgvavb: awi, `ywU c‡Yï µqg~j¨ x Ges y UvKv| discounts of 30% and 6% while the second offers
Zvn‡j, x Gi 15% = y Gi 20% successive discounts of 20% and 16%. The shopkeeper
15 20 x 20 4 that offers better discount, charges ........ less than the
 x  100 = y  100 = y = 15 = 3 other shopkeeper. (`yBRb †`vKvb`vi GKwU †mjvB †gwk‡bi
GKB g~j¨ 700 UvKv †NvlYv K‡i| cÖ_g Rb 30% I 6% Gi cici
 x Ges y Gi AbycvZ 4 : 3|
`ywU g~j¨Qvo Ges wØZxqRb 20% I 16% Gi cici `ywU g~j¨Qv‡oi
GB AbycvZ Abyhvqx, `ywU c‡Yï µqg~j¨ 80 UvKv 360 UvKv| my‡hvM †`q| †h †`vKvb`vi A‡cÿvK…Z fv‡jv myweav †`q, †m
4. *Successive discounts of 10%, 12% and 15% amount to a evwKR‡bi †P‡q KZ UvKv Kg †bq?) [BMB : 224]
single discount of (10%, 12% Ges 15% Gi wZbwU avivevwnK 9.80 Tk. 16.80 Tk. 22.40 Tk. 36.40 Tk. a
Qvo KZ kZvsk Qv‡oi mgvb?) [BMB : 211] [www.examveda.com]  mgvavb: 1g †ÿ‡Î, Qvo 30% I 6%, ZvB-
32.68% 35.28% 36.68% None of these a weµqg~j¨ = 700 UvKvi 70% Gi 94%
 mgvavb: awi, GKwU c‡Yï wjwLZ g~j¨ 100 UvKv 70 94
= 700 
= 460.60 UvKv
10%, 12% I 15% Qvo †`qv nq- 100 100
Zvn‡j weµqg~j¨ = 100 Gi 90% Gi 88% Gi 85% 2q †ÿ‡Î, Qvo 20% I 16% ZvB-
85 88 90  weµqg~j¨ = 700 UvKvi 80% Gi 84%
  = 100 
= 67.32 UvKv 80 84
100 100 100  = 700   = 470.40 UvKv
GKK n«vm = (100 – 67.32)% = 32.68% 100 100
 cv_©K¨ = (470.40 – 460.60) = 9.80 UvKv
5. Three successive discounts of 20% on the marked price
of a commodity are together equivalent to a single 9. A company offers three types of successive discounts
discount of (GKwU c‡Yï evRvi g~‡jï Ici cici wZbwU 20% (GKwU †Kv¤úvwb wZb ai‡bi ch©vqµwgK g~j¨Qvo cÖ`vb K‡i)
g~j¨Qvo w`‡j †mwU †gv‡Ui Ici wb‡Pi †Kvb g~j¨Qv‡oi mgvb n‡e?) (i) 25% and 15%, (ii) 30% and 10%, (iii) 35% and 5%
[BMB : 213] which offer is the best for a customer? ((i) 25% Ges 15%
48.8%
50.2% 55.8% 60% a (ii) 30% Ges 10% (iii) 35% Ges 5%| GKRb †µZvi Rb¨
 mgvavb: awi, evRvig~j¨ 100 UvKv †KvbwU me‡P‡q fv‡jv?) [BMB : 225]
 weµqg~j¨ = 100 UvKvi 80% Gi 80% Gi 80% First offer Second offer
80 80 80 
= 100    = 51.20 UvKv Third offer Any one; all equally good c
 100 100 100  mgvavb: awi, GKwU c‡Yï evRvig~j¨ 100 UvKv
 g~j¨Qvo = (100 – 51.20)% = 48.8%
(i) me©‡kl g~j¨ = 100 UvKv Gi 75% Gi 85%
6. *A dealer buys an article marked at 25000 Tk. with
20% and 5% off. He spends 1000 Tk. on its repairs and 75 85
= 100   = 63.75 UvKv
sells it for 25000 Tk. What is his gain of loss percent? 100 100
(GKRb eëmvqx 25000 UvKv wjwLZ g~‡jï GKwU cY¨ 20% Ges (ii) me©‡kl g~j¨ = 100 UvKv Gi 70% Gi 90%
5% Qv‡o µq K‡i| †m 1000 UvKv w`‡q GwU †givgZ K‡i Ges 70 90
= 100   = 63 UvKv
25000 UvKvq wewµ K‡i, Zvi kZKiv jvf ev ÿwZ KZ?) [BMB : 216] 100 100
[www.examveda.com; www.competoid.com] (iii) me©‡kl g~j¨ = 100 UvKv Gi 65% Gi 95%
Loss of 25% Gain of 25% 65 95
Loss of 10% Gain of 10% b = 100   = 61.75 UvKv
100 100
 mgvavb: 20% I 5% Qv‡o,
cY¨wUi µqg~j¨ = 25000 Gi 80% Gi 95%  (iii) Gi †ÿ‡Î me©‡kl g~j¨ me‡P‡q Kg| ZvB GwU me‡P‡q fv‡jv Advi
80 95

100 100
= 25000 
= 19000 UvKv| wb‡R Kiæb
†givgZ LiP eve` µqg~j¨ = 19000 + 1000 = 20000 UvKv
202. A fan is listed at 1500 Tk. and a discount of 20% is
 cY¨wUi weµqg~j¨ = 25000 UvKv †Ìqv Av‡Q
offered on the list price. What additional discount must
†h‡nZz weµqg~j¨ µqg~j¨ A‡cÿv †ewk ZvB jvf n‡e Ges be offered to the customer to bring the net price to
weµqg~j¨µqg~j¨ 1104? (GKwU d¨v‡bi `vg 1500 UvKv †jLv n‡jv Ges 20% Qvo
kZKiv jvf =  100%
µqg~j¨ †`qv n‡jv| Kv÷gvi‡ì‡K AviI kZKiv KZ Qvo w`‡j bxU g~j¨
5000
=  100% = 25% 1104 UvKv n‡e?) [www.examveda.com; www.competoid.com]
 20000  8% 10% 12% 15% a

two discounts? (GKwU c‡Yï Ici 900 UvKv g~j¨ †jLv Av‡Q Ges
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 Gi Ici 8% I 8% Gi `ywU ch©vqµwgK g~j¨Qvo †Ìqv n‡jv& `ywU
price? (wjwLZ g~‡jï Dci 20% Qv‡o weµqg~j¨ 24 UvKv n‡j, g~j¨Qv‡oi cwie‡Z© hw` 16% Gi GKwU g~j¨Qvo †Ìqv nq Z‡e KZ
wjwLZ g~‡jï Dci 30% Qv‡o weµqg~j¨ KZ?) UvKv jvf ev ÿwZ n‡e?) [www.examveda.com]
18 Tk. 20 Tk. 21 Tk. 27 Tk. c Gain of 4.76 Tk. Loss of 5.76 Tk.
Loss of 4.76 Tk. Gain of 5.76 Tk. b
208. A sells a scooter priced at 36000 Tk.. He gives a doscount of
8% on the first 20000 Tk. and 5% on the next 10000Tk. 227. A shopkeeper gives 3 consecutive discounts of 10%,
How much discount can he afford on the remaining 15% and 15% after which he sells his goods at a
6000Tk. if he is to get as much as when 7% discount is percentage profit of 30.05 percent on the cost price.
allowed on the total? (A, 36000 UvKvq GKwU ¯‹zUvi wewµ K‡i| †m Find the value of percentage profit that the shopkeeper
would have earned if he had given discounts of 10%
cÖ_g 20000 UvKvi Ici 8% g~j¨Qvo Ges cieZ©x 10000 UvKvi Ici and 15% only. (GKRb †`vKvb`vi GKwU cY¨ 10%, 15%, I
5% g~j¨Qvo w`j| †m evKx 6000 UvKvi Ici KZ g~j¨Qvo w`‡j †gv‡Ui 15% Gi ch©vqµwgK wZbwU Qv‡o wewµ K‡i Ges Gi µqg~‡jï
Ici 7% g~j¨Qvo †`qv n‡e?) Ici 30.05% jvf K‡i| †`vKvb`vi hw` ïay 10% I 15% Gi
5% 6% 7% 8% c g~j¨Qvo cÖ`vb KiZ Z‡e Zvi kZKiv jvf KZ n‡e?)
210. A manufacturer offers a 20% rebate on the marked 53% 62.5% 68.6% 72.5% a
price of a product. The retailer offers another 30%
rebate on the reduced price. The two reductions are TYPE 06 : m‡e©v”P I me©wb¤œ jvf ev ÿwZi
equivalent to a single reduction of (GKRb Drcv`bKvix
cwigvY wbY©q m¤úwK©Z mgm¨v
GKwU c‡Yï wjwLZ g~‡jï Dci 20% Qvo †`q| n«vmK…Z g~‡jï Dci
Av‡iv 30% Qvo w`‡j, `ywU Qvo GK‡Î KZ kZvsk Qv‡oi mgvb?)
40% 44% Example
46% 50% b
1. A person sold an article for Tk. 136 and made a loss of
212. A discount series of p% and q% on an invoice is the 15%. Had he sold it for Tk. x, he would have made a
same as a single discount of (GKwU Pvjv‡bi Ici ch©vqµ‡g profit of 15%. Which one of the following is correct?
q% I p% g~j¨Qvo w`‡j †mwU wb‡Pi †Kvb g~j¨Qv‡oi mgvb n‡e?) (GKRb e¨w³ GKwU cY¨ 136 UvKvq wewµ K‡i 15% ÿwZi ¯^xKvi
nq| †m hw` cY¨wU x UvKvq weµq KiZ, Z‡e Zvi 15% jvf
p + q + pq % p – q + pq % n‡Zv| wb‡Pi †KvbwU mwUK?) [BMB : 324]
 100   100 
[Exam Taker AUST : P.K.B. (Programmer-2019); www.competoid.com]
pq
100 – p + q + % None of these d 190 < x < 200 170 < x < 180
 100  160 < x < 170 180 < x < 190 d
215. *Find the selling price of an article if a shopkeeper  mgvavb : y% ÿwZ‡Z weµqg~j¨ = Pl
allows two successive discounts of 5% each on the
100 + y
marked price of 80 Tk. (hw` GKRb †`vKvb`vi 80 UvKvi y% jv‡f weµqg~j¨ = P
100 – y l
evRvig~‡jï GKwU c‡Yï Ici cici `ywU 5% g~j¨Qvo †`q Z‡e
100 + 15 115
cY¨wUi weµqg~j¨ KZ?) [www.examveda.com; www.competoid.com]  x=  136 UvKv  x =  136  x = 184 UvKv
100 – 15 85
70.10 Tk. 70.20 Tk. 72 Tk. 72.20 Tk. d
180 < x < 190
218. For the purchase of a motor car, a man has to pay aiv hvK, y% ÿwZ‡Z †Kv‡bv c‡Yï weµqg~j¨ Pl UvKv
17000 Tk. when a single discount of 15% is allowed.
How much will he have to pay for it if two successive
µqg~j¨ 100 UvKv n‡j weµqg~j¨ (100 – y) UvKv
discounts of 5% and 10% respectively are allowed? (100 – y) UvKv weµqg~j¨ n‡j µqg~j¨ 100 UvKv
(GKwU †gvUi Mvwo µq Kivi †ÿ‡Î GKRb e¨w³‡K 17000 UvKv 100
 Pl P
cÖ`vb Ki‡Z nq| hLb wWmKvD‡›Ui nvi 15%| hw` `ywU avivevwnK 100 – y l
wWmKvD›U 5% Ges 10% †`qv nq, Zvn‡j Zv‡K †gvUi MvwowUi 100 100
y% jv‡f weµqg~j¨ = P+ P Gi y%
Rb¨ KZ UvKv cwiv‡kva Ki‡Z n‡e?) 100 – y l 100 – y l
100 y 
P  1 +
17000 Tk. 17010 Tk. 17100 Tk. 18000 Tk. c
=
100 – y l  100
UvKv
219. After successive discounts of 12% and 5% an article was
100 100 + y 100 + y
sold for 209 Tk. What was the original price of the article? =  P UvKv = P UvKv
(`ywU avivevwnK wWmKvD›U 12% Ges 5% Gi c‡i GKwU cY¨ 209 100 – y 100 l 100 – y l
UvKvq weµq nq, cY¨wUi cÖK…Z g~j¨ KZ wQj?) [www.examveda.com] 2. The profit of a company is given in Taka by P = 3x2 
226 Tk. 250 Tk. 252 Tk. 269 Tk. b 35x + 50, where x is the amount in Taka spent on
advertising. For what values of x does the company
220. Applied to a bill for 1,00,000 the difference between a make a profit? (GKwU †Kv¤úvwbi jvf UvKvq p = 3x2  35x +
discount of 40% and two successive discounts of 36%
and 4% is (1,00,000 UvKvi GKwU we‡ji Ici 40% g~j¨Qvo 50 †hLv‡b x n‡jv GWfviUvBwRs LiPK…Z UvKv| x Gi †Kvb gv‡bi
Ges 36% I 4% Gi `ywU ch©vqµwgK g~j¨Qv‡oi cv_©K¨ KZ?) Rb¨ †Kv¤úvwbi jvf n‡e?) [BMB : 362]
[Exam Taker Arts : Bangladesh Development Bank Ltd. (SO)-2018;
Nil 1440 2500 1960 b Rupali Bank Ltd. (Officer Cash) Cancelled-2018]
223. *An article is listed at 900 Tk. and two successive discounts  mgvavb : When the value of P is greater than zero (P > 0), the
of 8% and 8% are given on it, How much would the seller company will make profit.
gain or lose. if he gives a single discount of 16%, instead of P>0

 3x2  35x + 50 > 0 3x2  30x  5x + 50 > 0 Example
 3x (x  10)  5 (x  10) > 0 (x  10) (3x  5) > 0
5 5 1. Ranjan purchased 120 tables at a price of 110 Tk. per
 3(x  10) x   > 0 (x  10) x   > 0
 3  3 table. He sold 30 tables at a profit of 12 Tk. per table and
5 75 tables at a profit of 14 Tk. per table. The remaining
x  10 < x  tables were sold at a loss of 7 Tk. per table. What is the
3 average profit per table? (iÄb cÖwZwU †Uwej 110 UvKv K‡i
5 120 wU †Uwej µq Ki‡jv| †m cÖwZwU 12 UvKv jv‡f 30wU †Uwej Ges
So, if x  10 > 0 or, x > 10, x  > 0 and p > 0
3 cÖwZwU 14 UvKv jv‡f 75 wU †Uwej weµq Ki‡jv| evwK †Uwej¸‡jv
5 5 cÖwZwU 7 UvKv ÿwZ‡Z weµq Ki‡jv| †Uwej cÖwZ Mo jvf KZ?)
if x – < 0 or x <
3 3 [BMB : 163] [www.examveda.com]
then x – 10 < 0 and p > 0 10.04 Tk. 10.875 Tk. 12.80 Tk. 12.875 Tk. b
 mgvavb: 120wU †Uwe‡ji µqg~j¨ = (120  110) = 13200 UvKv
But x is Taka spent for advertisement which is always positive.
5 (30 + 75) †Uwe‡ji Dci †gvU jvf = (30  12 + 75  14) = 1410 UvKv
So, 0 < x < or x > 10 120 – 105 = 15 wU †Uwe‡ji Dci †gvU ÿwZ = (15  7) = 105 UvKv
3
3. Assuming full occupancy, a bogie of which class wbU jvf = (1410 – 105) = 1305 UvKv
1305
exhibits the highest profit margin? (†UªbwU hvÎx fwZ© a‡i Mo jvf =  120  = 10.875 UvKv
wb‡j †Kvb ewMwU †_‡K m‡e©v”P cwigvY jvf Avm‡e?) [BMB : 93]
165. Sanket purchased 20 dozen notebooks at 48 Tk. per
3 tier AC-3 tier dozen. He sold 8 dozen at 10% profit and the remaining
AC-2 tier AC-first class a 12 dozen with 20% profit. What is his profit percentage
 mgvavb: jvf = †gvU msM„nxZ fvov – LiP in the transaction? (ms‡KZ cÖwZ WRb 48 UvKv `‡i 20 WRb
3 wUqv‡ii †ÿ‡Î jvf = (8  72  300) – (8  10  1100) †bvUeyK µq K‡i| †m 8 WRb 10% jv‡f Ges evwK 12 WRb 20%
= 84800 UvKv jv‡f weµq K‡i| †gv‡Ui Ici Zvi kZKiv jvf KZ?) [BMB : 165]
7.68 16 19.2 15 c
AC-3 wUqv‡ii †ÿ‡Î jvf = (2  64  898) – (2  25  1100)
 mgvavb: 20 WR‡bi µqg~j¨ = (48  20) = 960 UvKv
= 59944 UvKv
8 WR‡bi µqg~j¨ = (48  8) = 384 UvKv
AC-2 wUqv‡ii †ÿ‡Î jvf = (2  45  1388)  (2  25  1100 12 WR‡bi µqg~j¨ = (48  12) = 576 UvKv
= 69920 UvKv 110 120
AC-dv÷ K¬v‡mi †ÿ‡Î jvf = (1  26  2691)  (1  25  1100) †gvU weµqg~j¨ = 100  384 + 100  576 = 1113.60 UvKv
153.60
= 42466 UvKv  kZKiv jvf =  
 3 wUqv‡ii †ÿ‡Î me©vwaK jvf n‡e|  960  100% = 16%
8×10+12×40
wb‡R Kiæb weKí mgvavb: Mo kZKiv jvf = 20
% = 16%
94. The highest revenue for a journey from P to D will wb‡R Kiæb
always be generated by (P †_‡K D †Z hvIqvi mgq †Kvb
167. If a person makes a profit of 10% on one-fourth of the
†ÿ‡Î memgq †ewk jvf Drcbœ n‡e?) quantity sold and a loss of 20% on the rest, then what
AC-2 tier 3 tier is the average percent profit or loss? (hw` GKRb †jvK Zvi
AC-3 tier Cannot be determined b 1
wewµZ c‡Yï 4 fvM 10% jv‡f Ges evwK cY¨ 20% ÿwZ‡Z weµq
95. Assuming full occupancy in all the classes, for a
journey between P and D, the profit margin (as s K‡i, Zvi Mo kZKiv jvf ev ÿwZ KZ?
percentage of running costs) of the class showing the 11.25% loss 11.75% profit
lowest profit is approximately (P n‡Z D †Z åg‡Yi †ÿ‡Î 12.5% profit 12.5% loss d
cÖ‡Z¨K †ÿ‡Î hvÎx c~Y© a‡i cÖvšÍxq jvf me©wb¤œ jv‡fi KZ kZvsk?)
187. *A firm of readymade garments makes both men's and
109% 116% 127% None of these d
women's shirts. It’s average profit is 6% of the sales. Its
125. A stockist wants to make some profit by selling sugar. profit in men's shirts average 8% of the sales and
He contemplates about various methods. Which of the women's shirts comprise 60% of the out-put. The
following would maximize his profit? (GKRb wPwbi average profit per sales taka in women's shirts is (†iwW‡gW
gRy``vi wPwb wewµ K‡i wKQz jvf Ki‡Z Pvb| †m wewfbœfv‡e Mv‡g©›Um Gi GKwU dvg© cyiæl Ges gwnjv Df‡qi Rb¨B kvU© ˆZwi
†m¸‡jv wewµ Kivi wPšÍv-fvebv Kij| wb‡Pi †Kvb †ÿ‡Î Zvi K‡i| Gi weµ‡qi Ici Mo jvf 6% nq| cyiæl‡ì kv‡U© M‡o 8%
m‡e©v”P jvf n‡e?) [www.examveda.com] jvf nq Ges gwnjv‡ì kv‡U©i †gvU 60% Av‡m| gwnjv‡ì kv‡U© cÖwZ
Sell sugar at 10% profit UvKvq Mo jvf KZ?) [www.examveda.com; www.competoid.com]
Use 900 g of weight instead of 1 kg 0.0166 0.0466
Mix 10% impurities in sugar and sell sugar at cost price 0.0666 None of these b
Increase the price by 5% and reduce the weight by 5% b
TYPE 08 : wjwLZ g~j¨ m¤úwK©Z mgm¨v
TYPE 07 : Mo jvf ev ÿwZi cwigvY m¤úwK©Z
mgm¨v Example

1. A dealer offers a discount of 10% on the marked price of 30  15
an article and still makes a profit of 20%. If its marked weKí mgvavb : †gvU jvf = 30%  15%  100 % = 10.5%
price is Tk. 800, then the cost price of the article is– 4. A shopkeeper gains 17% after allowing a discount of
(GKRb we‡µZv †Kvb c‡Yï wjwLZ g~‡jï Dci 10% Qvo †`q Ges 10% on the marked price of an article. Find his profit
ZviciI 20% jvf K‡i| wjwLZ g~j¨ 800 UvKv n‡j µqg~j¨Ñ) percent if the article is sold at marked price allowing
[BMB : 313] [Exam Taker AUST : P.K.B. (Programmer-2019)]
no discount. (GKwU c‡Yï gyw`ªZ g~‡jï Dci 10% g~j¨Qv‡o
Tk. 900 Tk. 800 Tk. 700 Tk. 600 d
 mgvavb : 10% g~j¨ Qv‡oÑ wewµ Kivq GKRb †`vKvbxi 17% jvf _v‡K| g~j¨Qvo bv w`‡q
wjwLZ g~j¨ 100 UvKv n‡j weµqg~j¨ = (100 – 90) = 90 UvKv gyw`ªZ g~‡j¨ cY¨wU weµq Ki‡j Zvi jvf KZ n‡e †ei Kiæb|)
[BMB : 330] [Exam Taker AUST : Combined 2 Banks (Officer-2018)]
90
1 =
100
UvKv 30% 37% 23% 27% a
90  mgvavb : awi, µqg~ j ¨ 100 UvKv
800 =  800 = 720 UvKv 17% jv‡f wewµ Kivq,
100
20% jv‡fÑ µqg~j¨ 100 UvKv n‡j weµqg~j¨ (100 + 17) = 117 UvKv
µqg~j¨ 100 UvKv n‡j weµqg~j¨ = (100 + 20) UvKv = 120 UvKv 10% g~j¨Qv‡o, gyw`ªZ g~j¨ 100 UvKv n‡j weµqg~j¨ (100 – 10) = 90 UvKv
weµqg~j¨ 120 UvKv n‡j µqg~j¨ 100 UvKv weµqg~j¨ 90 UvKv n‡j gyw`ªZ g~j¨ 100 UvKv
100 100
1
120
UvKv 1
90
100 100
120  720 = 600 UvKv 117 × 117 = 130 UvKv
120 90
weKí mgvavb : g‡b Kwi, cY¨wUi µqg~j¨ = 100x UvKv gyw`ªZ g~j¨ – weµqg~j¨ 130  100
 20% jv‡f weµqg~j¨ = (100x + 20x) = 120x UvKv  jvf = weµqg~j¨ × 100% = × 100% = 30%
100
†Ìqv Av‡Q, wba©vwiZ g~j¨ = 800 UvKv 5. A trader sells his goods at a discount 20%. He still
90 makes a profit of 25%. If he sells the goods at the
 10% Qv‡o weµqg~j¨ = 800 Gi = 720 UvKv
100 marked price only, his profit will be : (GKRb ewYK 20%
cÖkœg‡Z, 10% Qv‡o weµqg~j¨ = cY¨wUi µqg~‡jï Ici 20% jv‡f weµqg~j¨
Qv‡o Zvi cY¨ wewµ K‡i| ZeyI †m 25% jvf K‡i| hw` †m cY¨
720
 720 = 120x  x = x=6 gyw`ªZ g~‡j¨ wewµ K‡i, Zvn‡j jvfÑ) [BMB : 340]
120
[Exam Taker AUST : Combined 8 Banks (S.O.-2019);
 µqg~j¨ = 100x = 100  6 = 600 UvKv Combined 6 Bank’s & 2 Fin. Inst. (Senior Officer) – 19; www.examveda.com;
2. A seller gave 5% discount on the tag price of a book www.competoid.com; www.careerbless.com; www.gmatclub.com]
and made a profit of 25% on cost. If the cost of the 56.25% 25.56% 50.25% 54.25% a
book was Tk. 380, what was the tag price in Tk. (GKRb  mgvavb : gyw`ªZ g~j¨ 100 UvKv n‡j,
we‡µZv ZvwjKv g~‡jï Dci 5% Qv‡o eB wewµ K‡i 25% jvf 20% Qv‡o weµqg~j¨ (100 – 20) = 80 UvKv
nq| eBwUi µqg~j¨ 380 UvKv n‡j, ZvwjKv g~j¨Ñ) [BMB : 327]
awi, `ªe¨wUi µqg~j¨ = x UvKv
[Exam Taker IBA : Dutch Bangla Bank Ltd. (PO-2017)]
450 480 500 None c GLb, x + x Gi 25% = 80 [µqg~j¨ + jvf = weµqg~j¨]
 mgvavb : 25% jv‡f, 25 x 5x
x+x = 80  x + = 80  = 80  x = 64
µqg~j¨ 100 UvKv n‡j weµqg~j¨ (100 + 25) UvKv 100 4 4
125 gyw`ªZ g~j¨ 100 UvKvq wewµ Ki‡j jvf = (100 – 64) UvKv = 36 UvKv
” 1 ” ” ”
100
UvKv  64 UvKvq jvf = 36 UvKv
125 36
” 380 ” ” ”  380 UvKv = 475 UvKv  1 =
100 64
5% wWmKvD‡›U, ZvwjKv g~j¨ 100 UvKv n‡j weµqg~j¨ (100  5) = 95 UvKv 36
 100 =  100 = 56.25 UvKv
weµqg~j¨ 95 UvKv n‡j ZvwjKv g~j¨ 100 UvKv 64
6. An article costs Tk. 500 and the marked price is
100
” 1 ” ” ” ” ” mentioned as Tk. 800. What is the profit % for the seller
95 if he sells and offers a discount of 10% on the marked
100 price? (GKwU c‡Yï µqg~j¨ 500 UvKv Ges gyw`ªZ g~j¨ 800 UvKv|
” 475 ” ” ” ”  475 ” = 500 UvKv
95 hw` we‡µZv 10% g~j¨Qv‡o weµq K‡i, Z‡e kZKiv jvf KZ?)
3. A seller marks his goods 30% above their cost price [BMB : 349] [Exam Taker AUST : Combined 2 Banks (Officer-2018)]
but allow 15% discount for cash payment. His 30% 44% 56% 64% b
percentage of profit when sold in cash is– (GKRb we‡µZv  mgvavb : weµqg~j¨ = gyw`ªZ g~j¨ – gyw`ªZ g~‡jï 10%
c‡Yï Mv‡q µqg~‡jï 30% †ekx `vg wj‡L ivL‡Qb| wZwb hw` 10 
= 800  800 × UvKv = 720 UvKv
GLb K¨vk †c‡g‡›U 15% Qvo †`b Zvn‡j wewµZ c‡Y¨ Zvi jvf  100
kZKiv KZ?) [BMB : 328] weµqg~j¨ – µqg~j¨
[Exam Taker AUST : Janata & Rupali Bank Ltd. (Officer-2019)]  kZKiv jvf = µqg~j¨ × 100%
15% 9% 10.5% 8.5% c
720  500
 mgvavb : g‡b Kwi, µqg~j¨ 100 UvKv =
500
× 100% = 44%
 30% jv‡f weµqg~j¨ = (100 + 30) ev 130 UvKv 7. The selling price of an article after giving two
Avevi, 15% Qv‡o weµqg~j¨ = (130  130 Gi 15%) UvKv successive discounts of 10% and 5% on the marked
 jvf = (110.5  100) ev 10.5 UvKv = 10.5% price is Tk. 171. What is the marked price? (GKwU cY¨
cici `ywU 10% Ges 5% Qv‡oi c‡i weµqg~j¨ 171 UvKv| gyw`ªZ
g~j¨ KZÑ) [BMB : 364] [Exam Taker AUST :
Tk. 240
Tk. 220 Tk. 200
Combined 5 Banks (Officer Cash-2019); www.examveda.com]
Tk. 250 c
wb‡R Kiæb
 mgvavb : awi, gyw`ªZ g~j¨ 100 UvKv 206. A seller allows a discount of 5% on a watch. If he
cÖ_‡g 10% Qv‡o g~j¨ = (100 – 10) = 90 UvKv allows a discount of 7% he earns 15 Tk. less in the
5 profit. What is the marked price? (GKRb we‡µZv GKwU
wØZxq 5% Qv‡o g~j¨ = (90 – 90 Gi 5%) = 90 – 90  100 = 85.5 UvKv
Nwoi Dci 5% Qvo w`‡jv| hw` †m 7% Qvo †`q Zvn‡j 15 UvKv
 n«vmK…Z g~j¨ 85.5 UvKv n‡j gyw`ªZ g~j¨ jvf Kg nq| wjwLZ g~j¨ KZ?)
100 UvKv 697.50 Tk. 712.50 Tk.
100 750 Tk. 817.50 Tk. c
 1
85.5
100  171 207. *Jatin bought a refrigerator with 20% discount on the
 171 = 200 UvKv labelled price. Had he bought it with 25% discount, he
85.5
8. *A shopkeeper earns a profit of 12% on selling a book at should have saved 500 Tk. At what price did he buy the
10% discount on the printed price. The ratio of the cost refrigerator? (RwZb †j‡ejK…Z g~‡jï Ici 20% g~j¨Qv‡o GKwU
price and the printed price of the book is (Qvcv‡bv g~‡jï wd«R µq Kij| hw` †m GwU 25% g~j¨ Qv‡o µq KiZ Zvn‡j 500 UvKv
Ici 10% wWmKvD›U w`‡q GKRb we‡µZv GKwU eB wewµ K‡i DØ„Z _vKZ| †m KZ UvKvq wd«RwU µq K‡iwQj?) [www.examveda.com]
12% jvf K‡i| eBwUi µqg~j¨ Ges Qvcv‡bv g~‡jï AbycvZ KZ?) 5000 Tk. 10,000 Tk. 12,500 Tk. 15,000 b
[BMB : 236] [Exam Taker AUST : Combined 5 Banks (Officer Cash-2019);
Combined 5 Bank’s (Officer Cash) – 19; www.competoid.com; 242. A shopkeeper allows a discount of 10% on the marked
www.examveda.com; www.brainly.in; www.doubtnut.com] price of an item but charges a sales tax of 8% on the
45 : 56 50 : 61 discounted price. If the customer pays 680.40 Tk. as the
99 : 125 None of these a price including the sales tax, then what is the marked
price of the item? (GKRb †`vKvb`vi GKwU c‡Yï evRvig~‡jï
 mgvavb: awi, Qvcv‡bv g~j¨ = 100 UvKv
Ici 10% Qvo cÖ`vb K‡i| wKš‘ QvoK…Z g~‡jï Ici 8% f¨vU hy³
 10% wWmKvD‡›U weµqg~j¨ n‡e = 100  10 = 90 UvKv K‡i| hw` f¨vUmn GKRb †µZv 680.40 UvKv cÖ`vb K‡i Z‡e
12% jv‡f weµqg~j¨ 112 UvKv| cY¨wUi evRvig~j¨ KZ?)
weµqg~j¨ 112 UvKv n‡j µqg~j¨ 100 UvKv 630 Tk. 700 Tk.
100 4500 780 Tk. None of these b
 90   
112
90 =
56
UvKv
248. *A tradesman gives 4% discount on the marked price
4500
 µqg~j¨ : Qvcv‡bv g~j¨ = : 100 = 45 : 56 and gives 1 article free for buying every 15 articles and
56 thus gains 35%. The marked price is above the cost
9. Tarun got 30% concession on the labelled price of an price by (GKRb we‡µZv wjwLZ g~‡jï Ici 4% Qvo †`q Ges
article and sold it for 8750 Tk. with 25% profit on the cÖwZ 15wU cY¨ †Kbvi Rb¨ 1wU cY¨ wd« †`q| d‡j Zvi 35% jvf
price he bought. what was the labelled price? (Ziæb nq| µqg~‡jï †P‡q wjwLZ g~j¨ KZ †ewk?) [www.examveda.com]
wjwLZ g~‡jï Dci 30% Qv‡o GKwU cY¨ µq K‡i 8750 UvKvq 20% 39% 40% 50% d
weµq K‡i µqg~‡jï Dci 25% jvf K‡i| cY¨wUi wjwLZg~j¨
270. *Aditya, a trader, sells an item to retailer at 20% discount,
KZ?) but charges 10% on the discounted price, for delivery and [BMB : 268]
10,000 12,000 16,000 Data inadequate packaging. The retailer sells it for 2046 Tk. more, thereby
None of these a earning a profit of 25%. At what price had the trader
 mgvavb: awi, wjwLZ g~j¨ x UvKv marked the item? (Avw`Z¨, GKRb eëmvqx, GKwU cY¨ GKRb
ZiæY 30% Qvo cvq, ZvB LyPiv we‡µZvi Kv‡Q 20% Qv‡o wewµ K‡i wKš‘ †Wwjfvwi I c¨v‡KwRs
wjwLZ g~j¨ 100 UvKv n‡j µqg~j¨ = (100 – 30) = 70 UvKv Gi Rb¨ QvoK…Z g~‡jï Ici 10% AwZwi³ †bq| LyPiv we‡µZv GwU
70 2046 UvKv AwaK `v‡g wewµ K‡i Ges 25% Avq K‡i| eëmvqxi wbKU
 x = x UvKv cY¨wUi wba©vwiZ g~j¨ KZ wQj?)
100 [www.examveda.com]
Avevi ZiæY cY¨wU 25% jv‡f weµq K‡i, 9400 Tk. 9000 Tk. 8000 Tk. 9300 Tk. d
µqg~j¨ 100 UvKv n‡j weµqg~j¨ = (100 + 25) = 125 UvKv 283. Subroto sold an article for 528 Tk. after allowing a discount
125 of 12% in its marked price. What was the marked
 1 = UvKv
100 price of the article? (myeªZ wjwLZ g~‡jï Ici 12% wWmKvD‡›U
70x 125 70x 35 GKwU cY¨ 528 UvKvq wewµ Ki‡jv| cY¨wUi wjwLZ g~j¨ KZ?)
 =  = x UvKv
100 100 100 40 600 Tk. 700 Tk. 650 Tk. 590 Tk. a
35 8750  40
kZ©g‡Z, weµqg~j¨ = 40 x = 8750  x = 35 = 10000 UvKv

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Phenom Online Care

Bank Math Course

(Profit & Loss)

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【2】 PHENOM ONLINE CARE (BANK MATH COURSE)

PROFIT & LOSS 【3】

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