Khairul’s Advanced Math 369 Profit  Loss

3. Rakesh purchased a mobile phone for Tk. 5400 and a refrigerator for Tk. 9600. He sold
1
the mobile phone at three-fourths of its cost price and the refrigerator at 1 of its cost
3
price. What was the profit/loss? (iv‡Kk 5400 UvKv w`‡q GKwU †gvevBj Ges 9600 UvKv w`‡q GKwU wd«R
3 1
µq Kij| †m †gvevBj †dvbwU µqg~‡j¨i `v‡g Ges wd«RwU µqg~‡j¨i 1 `v‡g wewµ Ki‡j Zvi jvf ev ÿwZi
4 3
cwigvY KZ?) [Aggarwal-6]
(a) Tk.1580 (b) Tk.1750 (c) Tk.1850 (d) Tk.1870 Ans: c

Solution:
Total C.P = ( 5400+9600) = 15000.
3 4 3 4
Total S.P = of 5400 + of 9600 ==5400  + 9600 = (4050+12800) =Tk. 16850.
4 3 4 3
Profit = (16850 – 15000) = Tk. 1850

Profit & Loss percentage:

4. By selling an article for Tk.100,a man gains Tk.15.Then, his gain % is(GKRb e¨w³ 100UvKvq
GKwU cY¨ weµq Kivq 15UvKv jvf n‡jv| Zvi kZKiv jv‡fi nvi KZ?)[PBL (SO)-17] +[Aggarwal-15]
2 11 1
(a) 15% (b) 12 % (c) 17 % (d) 17 Ans: c
3 17 4
Solution: (GLv‡b 100 UvKvq jvf 15UvKv ejvi gZ ‡evKvgx Kiv hv‡e bv, KviY 100 UvKv µqg~j¨ bq, µqgyj¨ 85)
Cost price = 100 - 15 = Tk. 85
15  100 11
Proft % = % = 17 % Ans:
85 17

5. Mr Kashyap purchased an air conditioner for Tk. 12000 and sold it for Tk. 15000. What
was the profit percentage? (Rbve Kv‡kvc 12000 UvKvq GKwU Gqvi KwÛkbvi µq K‡i 15000 UvKvq wewµ
Ki‡j kZKiv jv‡fi nvi KZ?) [Aggarwal-1]
(a) 15 (b) 20 (c) 25 (d) None Ans: c
 3000 
Solution: Profit = (15000-12000) = Tk. 3000  Profit % =  100  % = 25%
 12000 

6. Mansi purchased a car for Tk. 2,50,000 and sold it for Tk. 3,48,000. What is the percent
profit she made on the car?(gvbwm 2,50,000 UvKvq GKwU Kvi wK‡b Ges 3,48,000 UvKvq wewµ K‡ib|
Kvi wU‡Z wZwb kZKiv KZ jvf K‡ib? )[Aggarwal Exm-1]
Solution:
Cost price. = Tk. 2,50,000 ; & selling price = Tk. 3,48,000
 98000  100 
Profit = Tk.(3,48,000-2,50,000) = Tk. 98,000 Profit % =  % = 39.2%
 250000 
Khairul’s Advanced Math 370 Profit  Loss
7. A book was sold for Tk. 27.50 with a profit of 10%. If it were sold for Tk. 25.75, then
what would have been the percentage of profit or loss?(10% jv‡f GKwU eB 27.50 UvKvq wewµ
Kiv nq| hw` 25.75 UvKvq wewµ Kiv n‡Zv, Z‡e kZKiv KZ jvf ev ÿwZ n‡Zv?)[Aggarwal Exm-8]
Solution: Shortcut: GLv‡b µqg~j¨ bv G‡bI DËi †ei
Let, C.P. = x, So, 110% of x = 27.50 Kiv hvq Gfv‡e: 103% G µqg~j¨
 100  Tk. 27.5 = 110%
C.P. x = Tk.   27.50   Tk. 25 100% jvf =
 110  110 103%-100= 3%
 Tk. 1 =
If S.P. = Tk. 25.75, Profit = Tk.25.75-25 = Tk. 0.75 27.5
 0.75  100  110  25.75
 Profit % =  % = 3% Tk. 25.75 = =103%
 25  27.5

8. A property dealer sells a house for Tk.6,30,000 and in the bargain makes a profit of 5%.
Had he sold it for Tk.5,00,000, then what percentage of loss or gain he would have
made? (6,30,000 UvKvq GKwU evwo wewµ Kivq 5% jvf nq| evwowU 500000 UvKvq wewµ Ki‡j kZKiv KZ
jvf/ ÿwZ nZ?) [Aggarwal-39]
1 1 2
(a) 2 % gain (b) 10% loss (c) 12 % loss (d) 16 % loss Ans: d
4 2 3
Solution: Here, 630000 = 105%
If C.P = x then 105% of x = Tk. 630000 105
 100  1 =
 cost price =  630000   = 600000. 6300000
 105  105  500000 1
So, loss at new price = 6,00,000-500000 = Tk.100000 500000= =83 %
6300000 3
 100000  2 1 2
 Required loss% =   100  % = 16 % So, loss % = 100- 83 =16 %
 600000  3 3 3

9. A shopkeeper purchased 70 kg of potatoes for Tk. 420 and sold the whole lot at the rate
of Tk.6.50 per kg. What will be his gain percent? (GKRb †`vKvb`vi 420 UvKvq 70‡KwR Avjy µq
K‡i, me¸‡jv Avjy 6.50UvKv ‡KwR `‡i wewµ K‡i, Zvi kZKiv KZ jvf nq?)[Agrani Bank –(SO) 2017
(morning)-Canceled] +[Aggarwal-11]
1 1 1
(a) 4 % (b) 6 % (c) 8 % (d) 20% Ans: c
6 4 3
Solution
 420 
C.P. of 1 kg = Tk.    Tk . 6 and S.P. of 1 kg = Tk. 6.50 So, gain = 6.5-6 = 0.5Tk.
 70 
0.50 25 1
Gain% =  100 = % = 8 % [civgk©: 70 †KwRi weµqg~j¨ = 706.5 = 455 a‡i wn‡me
6 3 3
Ki‡j DËi GKB Avm‡e wKš‘ msL¨v¸‡jv eo n‡q hvIqvq †ewk mgq jvM‡e ]
Khairul’s Advanced Math 371 Profit  Loss
10. Harshad bought 15 pieces of DVD players at Tk. 4500 each and sold all of them at the
total price of Tk. 81000. What is the percent profit earned in the deal? (nvikv` cÖwZwU 4500
UvKv `‡i 15wU DVD µq K‡i †gvU 81000 UvKvq weµq Ki‡j kZKiv KZ jvf nq?) [Aggarwal-9]
2 1
(a) 16 (b) 20 (c) 20 (d) 25 Ans: b
3 2
Solution:
Total C.P = (450015) = 67500 Av‡iv mn‡R, (msL¨v hZ †QvU n‡e, wn‡me ZZ `ªæZ n‡e)
Total S.P = 81000 SP of 1 DVD = 8100015 = 5400
Profit = ( 81000 – 67500) = 13500 profit = 5400-4500 = 900
 13500   900 
 Profit % =  100  % = 20%  Profit % =  100  % = 20%
 67500   4500 
GLvb †_‡K GKUv welq wmwiqvmwj wk‡L ivLyb, 1Uv cY¨ wewµ K‡i 20% jvf n‡j IiKg 100 Uv cY¨ wewµ Ki‡jI
20% B jvf n‡e| GUv g‡b Ki‡j fzj n‡e †h, †ewk wewµ Ki‡j jv‡fi nvi evo‡e| KviY, Kg c‡Y¨ Kg cwigvY jvf
wKš‘ †ewk c‡Y¨ †ewk cwigvY jvf, wKš‘ Kg c‡Y¨ hZ % jvf ‡ewk c‡Y¨I % Gi nv‡i GKB % jvf|

11. (W)***A manufacturer undertakes to supply 2000 pieces of particular component at

Tk. 25 per piece. According to his estimates, even if 5% fail to pass the quality tests,
then he will make a profit of 25%. However, as it turned out, 50% of the components
were rejected. What is the loss to the manufacturer?( GKRb Drcv`bKvix cÖwZ wcm 25 UvKv `‡i
2000 wcm hš¿ †hvMvb †`qvi `vwqZ¡ wbj | †m Abygvb hw` 5% cY¨ †KvqvwjwU †U‡÷ DwËY© bv nq, ZviciI Zvi 25%
jvf n‡e | c‡o †`Lv †Mj 50% hš¿vsk ev` c‡o‡Q | Drcv`bKixi ÿwZi cwigvY KZ ?) [Aggarwal-32]
(a) Tk. 12,000 (b) Tk. 13,000 (c) Tk. 14,000 (d) Tk. 15,000 Ans: b
Solution:
95
Components pass the quality tests = (100-5)= 95% of 2000 =  2000 = 1900 pieces.
100
Selling price of 1900 pieces at Tk. 25 per piece = 190025 = Tk.47500 (‡m ‡f‡ewQj GZ cv‡e)
Let, total cost price = x, Since his profit = 25% So, 125% of x = 47500
100
x = 47500  = Tk. 38000 (me¸‡jv ˆZix Ki‡Z ‡gv‡Ui Dci Zvi GZ UvKv LiP n‡q‡Q)
125
Rejected components = 50% of 2000 = 1000 picecs So, he sells = 2000-1000 = 1000 pieces.
Total selling price of 1000 pieces at Tk.25 per piece = 100025 = Tk. 5000 (1000wUi wej )
So, his loss = Tk.38000-Tk. 25000 = Tk. 13000
[Confusion clear: cÖ_‡g †h 100Uv ev` c‡o †M‡jv Zvi Drcv`b LiP †Kv_vq †M‡jv? Avm‡j GLv‡b 1900 Gi gva¨‡g
cÖvß weµqg~j¨ †_‡K †h µqg~j¨ 38000 †ei Kiv n‡q‡Q Zv 1900 Gi Drc`b LiP bq KviY jvf Kivi mgq †gv‡Ui Dci
25% jvf K‡i‡Q, A_©vr GB 38000 UvKvB me©mvKy‡j¨ 2000 wcm ‰Zixi LiP, GLv‡bB H 100 Gi LiPI Av‡Q]
12. A trader buys a chair for Tk.600 and sells it for Tk.765 at a credit of 4 months.
Reckoning money worth 6%, p.a., his gain percent is (GKRb e¨emvqx 4 gv‡mi wKw¯Í‡Z 600 UvKvq
GKwU †Pqvi µq K‡i 765 UvKvq wewµ K‡i| hw` evwl©K 6% nv‡i µqg~‡j¨i Dci AwZwi³ g~j¨ cwi‡kva Ki‡Z n‡q
Zvn‡j Zvi jv‡fi nvi KZ?)[Aggarwal-34]
(a) 20% (b) 22.5% (c) 25% (d) 27.5% Ans: c
Solution:
Money worth in 12 months = 6% [annual interest rate]
Khairul’s Advanced Math 372 Profit  Loss
46
So, money worth in 4 months = = 2% (4 gv‡m 2% w`‡Z n‡e )
12
So, for 600 tk money worth = 2% of 600 = Tk. 12
Total cost of the chair = 600+12 = Tk.612 [‡Pqvi wKb‡Z LiP 600 Ges my` w`‡Z n‡e 12UvKv]
153 100
Total profit = 765-612 = Tk. 153 Profit % = = 25%
612

13. If selling price is doubled, the profit triples. Find the profit percent.(hw` weµqg~j¨ wظY nq,
Zvn‡j jv‡fi cwigvY wZb¸Y n‡e, jv‡fi nvi †ei Kiæb)(Pubali Bank JO 2013)+[Aggarwal-45]
(a) 66.5% (b) 100% (c) 105% (d) 120% Ans: b
Solution:
Let the first selling price is 100 then 2nd selling price is 1002 = 200
Suppose first profit is Tk. x
ATQ
100-x = 200-3x, (cÖ_g weµg~j¨ - jvf = wØZxq weµqg~j¨ - jvf Ki‡j `ycv‡kB µqg~j¨ Avm‡e hv mgvb)
 2x = 100
50  100
x = 50 So profit = Tk.50 and cost price is 100-50 = Tk.50 Profit % = = 100%
50
weKí mgvavb: (ey‡S ey‡S gy‡L gy‡L)
awi, cÖ_‡g weµq g~j¨ 100 UvKv n‡j wØZxq weµqg~j¨ 200UvKv| weµq g~j¨ 100 UvKv evovq Av‡Mi hZ UvKvB jvf
‡nvK eZ©gv‡b Zvi wZb¸Y jvf n‡”Q A_©vr Av‡Mi jvf 1¸Y + bZzb jvf 2 ¸Y = †gvU jvf 3 ¸Y| GLb bZzb `yB ¸Y
jvf = ewa©Z 100 UvKv n‡j 1 ¸Y jvf = 50 UvKv|
myZivs cÖ_g weµqg~j¨ 100 UvKv †_‡K 1¸Y jvf 50 UvKv we‡qvM Ki‡j µqg~j¨ = 50 UvKv|
jv‡fi nvi= 50 UvKvq 50 UvKv jvf ev hZ UvKv wewb‡qvM ZZUvKv jvf n‡j jv‡fi nvi n‡e 100% |

14. By selling an article at some price, a man gains 10%. If the article is sold at twice of the
price, the gain percent will be(GKwU `ªe¨ wbw`©ó g~‡j¨ wewµ K‡i 10% jvf nq| `ªe¨wU wظY g~‡j¨ wewµ
Ki‡j jv‡fi nvi KZ n‡e?)[Aggarwal-44]
(a) 20% (b) 60% (c) 100% (d) 120% Ans: d
Solution: (g‡b ivLyb: weµqg~j¨ wظY Kiv n‡jI µqg~j¨ wKš‘ Av‡Mi 100 B †_‡K hv‡e| ZvB c‡ii cy‡ivUvB jvf )
If cost price is 100 then selling price = 100+10 = 110
When selling price is twice then new selling price = 2 110 = 220
but cost price is 100 So, total profit % = 220-100 = 120% (µqg~j¨ 100 UvKv _vKvq GUvB jvf)

Cost price & Selling price:

Cost price:
15. Supriya sold a washing machine for Tk.8500. She incurred a loss of 15% in this
transaction. At what price had she bought the washing machine? (mywcÖqv GKwU Iqvwks †gwkb
8500 UvKv wewµ Ki‡jv, G‡Z 15% ÿwZ nj| †m KZ UvKv w`‡q Iqvwks †gwkbwU µq K‡iwQj?) [Aggarwal-290]
(a) Tk.10000 (b) Tk.1200 (c) Tk.11000 (d) Tk.10500 Ans: a
100
Solution: Let, C.P = x, ATQ, 85% of x = 8500 So, x = 8500  = 10,000
85
Easy: 85% = 8500 [85% Gi 100 ¸Y = 8500] So, 100% =10000 (100% Gi 100 ¸Y n‡e)
Khairul’s Advanced Math 373 Profit  Loss
16. A gold bracelet is sold for Tk.14500 at a loss of 20%. What is the cost price of the gold
bracelet?(GKwU ¯^‡Y©i †eªm‡jU 20% ÿwZ‡Z 14500 UvKvq wewµ Kiv n‡jv | †eªm‡jUwUi µqg~j¨
KZ?)[Aggarwal Exm-4]+ [Aggarwal-23]
(a) Tk. 15225 (b) Tk. 16800 (c) Tk. 17400 (d) Tk. 18125 Ans: d
100
Solution: Let, Cost price = x So, 80% of x = 14500  x = 14500  = Tk. 18125
80
17. The owner of a furniture shop charges his customer 28% more than the cost price. If a
customer paid Tk.23680 for a dining table set, then what was the original price of the
dining set? (GKRb AvmevecÎ e¨emvqx µqg~‡j¨i 28% †ewk g~‡j¨ cY¨ wewµ K‡i| hw` GKRb †µZv GKwU
WvBwbs †Uwej †m‡Ui Rb¨ 23680 UvKv cÖ`vb K‡i Zvn‡j WvBwbs †m‡Ui cÖKZ
„ g~j¨ KZ?) [Aggarwal-22]
(a) Tk.15700 (b) Tk. 16250 (c) Tk.17500 (d) Tk.18500 Ans: d
 100 
Solution: if C.P is x then 128% of x = 23680  C.P x =   23680  = Tk.18500
 128 
18. Raza purchased a bicycle for Tk. 6810. He had paid a VAT of 13.5%. The list price of
the bicycle was [Aggarwal-281]
(a) Tk.6696.50 (b) Tk.4000 (c) Tk.5970.50 (d) Tk.6000 Ans: d
Solution: (G ai‡Yi cÖkœ¸‡jv mvaviYZ wWwRU wgwj‡q Av‡m, ZvB Ackb †_‡K 6000 Gi 13.5% = 810 †hvM )
Let, list price = x So, 113.5 % of x = 6810 (list price+ VAT 13.5% included)
100
List price x = 6810  = Tk.6000
113.5
19. The C.P. of an article is 40% of the S.P. The percent that the S.P. is of C.P. is (GKwU `ª‡e¨i
µqg~j¨ weµqg~‡j¨i 40% Gi mgvb| `ªe¨wUi weµqg~j¨ µqg~‡j¨i kZKiv KZ?) [Aggarwal-47]
(a) 250 (b) 240 (c) 60 (d) 40 Ans: a
Solution: Alternative Solution:
Let, the cost price = 100, and selling price be x 40 5
C.P. =  S.P  S.P = of
100 100 2
So, 40% of x = 100  x = 100  = 250
40  5 
So, selling price is 250% of cost price. C.P =  100  % of C.P = 250% of C.P
 2 
AbycvZ AvKv‡i wPšÍv Ki‡j gy‡L gy‡L Kiv hvq: µqg~j¨:weµqg~j¨ = 2:5 GLb 2 Gi †_‡K 5 AvovB¸Y ev 250% |
hZ- ZZ _vK‡j:
20. The profit earned after selling an article for Tk.1754 is the same as loss incurred after
selling the article for Tk.1492. What is the cost price of the article? (1754 UvKvq GKwU `ªe¨
wewµ Ki‡j hZ jvf nq, 1492 UvKvq wewµ Ki‡j ZZ ÿwZ nq| `ªe¨wUi µqg~j¨ KZ??) [Aggarwal-54]
(a) Tk. 1523 (b) Tk.1589 (c) Tk. 1623 (d) Tk.1689 Ans: c
Solution: Let C.P = x . Then, 1754 – x = x – 1492  2x = 3246 x = Tk. 1623
[gy‡L gy‡L Kivi Rb¨ 2 weµqg~j¨ †hvM K‡i 2 w`‡q fvM Ki‡jB n‡q hv‡e| KviY gvSvgvwS Mo B µqg~j¨ ]
21. The profit earned by selling an article for Tk. 832 is equal to the loss incurred when the
same article is sold for Tk. 448. What should be the sale price for making 50%
profit?(GKwU e¯‘ 832 UvKvq wewµ Ki‡j hZ jvf nq 448 UvKvq wewµ Ki‡j ZZ ÿwZ nq| 50% jvf Ki‡Z e¯‘wU
KZ UvKvq wewµ Ki‡Z n‡e?)[Aggarwal-55]
(a) Tk. 920 (b) Tk. 960 (c) Tk. 1060 (d) Tk.1200 Ans: b
Khairul’s Advanced Math 374 Profit  Loss
Solution: [hZ ZZ ejv n‡j MoUv B n‡jv µqg~j¨ GRb¨ †hvM K‡i 2 w`‡q fvM Ki‡jB µqg~j¨ †ei nq|]
Let C.P. = Tk. x Then, 832-x = x – 448 (jvf = ÿwZ mgvb)  2x = 1280  x = 640
 150 
So, selling price at 50% profit = 150% of 640 =   640  = Tk. 960
 100 
22. The profit earned by selling an article for Tk.900 is double the loss incurred when the
same article is sold for Tk.450. At what price should the article be sold to make 25%
profit? (GKwU `ªe¨ 450 UvKvq wewµ Ki‡j hZ ÿwZ nq 900 UvKvq wewµ Ki‡j Zvi wظY jvf nq| 25% jvf
Ki‡Z n‡j `ªe¨wU KZ UvKvq wewµ Ki‡Z KZ n‡e?) [Aggarwal-56]
(a) Tk. 600 (b) Tk.750 (c) Tk.800 (d) None Ans: b
Solution:
Let C.P = x, Then , 900 – x = 2(x – 450) [ jvf = 2  ÿwZ ]  3x = 1800  x = 600
 125 
 Required S.P = 125% of 600 =   600  = 750
 100 
GB ai‡Yi AsK Avcwb PvB‡j cÖ_‡gi jv‡fi cwigvY‡K x a‡i Ki‡Z cv‡ib Gfv‡e:
cÖ_‡g, ÿwZ = x n‡j, jvf = 2x Zvn‡j Gevi mgxKiYwU n‡e:
450+x = 900-2x [Dfq cv‡k µqg~j¨ mgvb n‡e]
3x= 450 x = 150 So, loss = 150 So, Cost price is 450+150 = Tk. 600
 125 
New selling price at 25% profit125% of 600 =   600  = 750
 100 
2q GB mgvavbwU ‡_‡KB GB ai‡Yi hZ cÖkœ Av‡Q cÖvq me¸‡jvB gy‡L gy‡L Kiv hvq|
900 Ges 450 Gi gv‡S cv_©K¨ 900-450 = 450 UvKv n‡jv ÿwZi 1¸Y + jv‡fi 2 ¸Y = 3 ¸‡Yi gvb|
Zvn‡j 3¸Y = 450 UvKv n‡j 1 ¸Y = 150UvKv| 450 UvKvq wewµ Kivq 1 ¸Y ev 150 UvKv ÿwZ n‡j µqg~j¨ wQj =
450+150 = 600 UvKv| Ges 25% jv‡f weµqg~j¨ n‡e 600+600 Gi 25% = 600+150 = 750 UvKv|

23. (W)***The percentage profit earned by selling an article for Tk. 1920 equal to the
percentage loss incurred by selling the same article for Tk 1280. At what price should
the article be sold to make 25% profit? (GKwU cY¨ 1920 UvKvq weµq Ki‡j kZKiv hZ jvf nq ,
cY¨wU 1280 UvKvq weµq Ki‡j kZKiv ZZ UvKv ÿwZ nq | 25% jvf Ki‡Z n‡j cY¨wU KZ `v‡g weµq Ki‡Z
n‡e ?)[BB (AD o ff)-2015, &[Southeast Bank-(TO)-2018-( Written)]+[Aggarwal-57]
(a) Tk. 2000 (b) Tk. 2200 (c) Tk. 2400 (d) None Ans: a
Solution:(GLv‡b jvf I ÿwZi cwigvY mgvb bq eis jvf I ÿwZi nvi ev % mgvb mgvb|)
Let, amount of cost price be Tk. x
SP  CP 1920  x
Profit percentage=  100%   100%
CP x
CP  SP x  1280
Loss percentage=  100 %   100 %
CP x
According to the question,
1920  x x  1280
100%  100% (jv‡fi nvi = ÿwZi nvi| )
x x
Or, 1920-x = x-1280 (cÖkœg‡Z jvBbwU GLvb †_‡KI ïiæ Kiv hvq| KviY GKB g~‡j¨i Dci jvf - ÿwZi nvi
mgvb n‡j jvf Ges ÿwZi cwigvbI mgvb n‡e| †Kbbv Dfq †ÿ‡ÎB µqg~j¨ GKB)
Khairul’s Advanced Math 375 Profit  Loss
3200
Or, 2x=3200 x= = 1600
2
At 25% profit, new selling price=Tk. (1600+25% of 1600) = Tk. 2000 Ans: Tk. 2000
Alternative Method: Let, profit and loss both be x %.
1920 1920100
Cost price at profit (100+x)% = 1920 then 1% = then 100% =
100  x 100  x
1280 1280100
Cost price at loss (100-x)% = 1280 then 1% = then 100% =
100  x 100  x
According to the question,
1920  100 1280  100
 (GKB cY¨ `yevi `yB `v‡g wewµ Kiv n‡jI Dfq‡ÿ‡Î µqg~j¨ mgvb mgvb|)
100  x 100  x
192 128
Or,  (Both side divided by 1000)
100  x 100  x
Or, 128,00+128x=192,00-192x Or,128x+192x=192,00-128,00 Or, 320x=64,00  x = 20
1920 100
Cost price= Tk.  Tk. 1600
100  20
At 25% profit, selling price= Tk. (1600+25% of 1600) = Tk. 2000 Ans: Tk. 2000
Shortcut for MCQ (GLv‡b hyw³¸‡jv Lye fv‡jvfv‡e wK¬qvi n‡j K‡qK †m‡K‡Û DËi †ei n‡e)
‡h‡nZz Dfq ‡ÿ‡Î GKwU cY¨‡KB †evSv‡”Q ZvB H c‡Y¨i µqg~‡j¨i Dci jvf I ÿwZi nvi mgvb nIqv A_© hZ UvKv
jvf, ÿwZi cwigvY I ZZ UvKv n‡e| †hgb: 1600 Gi 20% jvf = 320 UvKv jvf Avevi 1600 Gi 20% ÿwZ
A_© 320UvKvB ÿwZ|
ZvB % QvovB mvaviY wbq‡gi AsK¸‡jvi gZB GB AsK¸‡jv gy‡L gy‡L Kiv hv‡e|
1920 Ges 1280 Gi †hvMdj = 3200 Ges G‡`i Mo 1600 UvKv n‡”Q µqg~j¨|
25% jv‡f weµqg~j¨ = 1600+1600 Gi 25% = 1600+400 = 2000 UvKv|
24. When an article is sold for Tk.116, the profit percent is thrice as much as when it is sold
for Tk.92. The cost price of the article is (GKwU AvwU©‡Kj 92 UvKvq wewµ Ki‡j kZKiv hZ jvf nq
116 UvKv wewµ Ki‡j Zvi †P‡q wZb¸Y jvf nq| AvwU©‡KjwUi µq g~j¨ KZ ?)[Aggarwal-59]
(a) Tk.68 (b) Tk. 72 (c) Tk. 78 (d) Tk.80 Ans: d
116  x  92  x 
Solution: mvaviY wbq‡g, Let C.P be x.ATQ,  100 = 3   100 [%=%]  x = 80
x  x 
gy‡L gy‡L: 3¸Y -1¸Y = 116-92 ev 2¸Y = 24 1¸Y = 12 UvKv| myZivs µqg~j¨ = 92-1¸Y jvf = 92-12=80UvKv|
[e¨vL¨v: 92UvKvq wewµ Ki‡j 15% jvf Avi 116UvKvq wewµ Ki‡j 45% jvf | % G wظY †ewk n‡j cwigv‡YI wظY
†ewk n‡e KviY 92 Ges 116 GB `ywU UvKvB µqg~j¨ 80 UvKvi Dci wn‡me n‡”Q| wfbœ msL¨vi Dci n‡j n‡Zv bv]
25. Srinivas sold an article for Tk. 6800 and incurred a loss. Had he sold the article for Tk.
7850, his gain would have been equal to half of the amount of loss that he incurred. At
what price should he sell the article to have 20% profit? (kªxwbfvm 6800 UvKvq GKwU cb¨ wewµ
Kivq wKQz ÿwZ n‡jv, hw` †m cY¨wU 7850 UvKvq wewµ KiZ Z‡e †m hZ ÿwZ K‡iwQj Zvi A‡a©K jvf n‡Zv| 20%
jvf Ki‡Z cY¨wU KZ `v‡g wewµ Ki‡Z n‡e?)[Aggarwal-282]
(a) Tk. 7500 (b) Tk. 9000 (c) Tk. 10680 (d)Tk. 9600 Ans: b
Khairul’s Advanced Math 376 Profit  Loss
Solution: (AvMviIqv‡ji gyj eB‡q ÿwZ (6800- x) Av‡Q hv fzj| KviY GLv‡b µqg~j¨ x eo, ZvB DËi: 9000)
Let the cost price of a article be x. Then, loss = ( x-6800) and profit = (7850-x)
 x  6800  weKí: Loss = 2x and gain = x
ATQ,   = ( 7850 – x) [ÿwZi A‡a©K= jvf] Then, 6800+2x = 7850-x
 2 
 x-6800 = 15700 – 2x  3x = 22500 x= 7500 So, C.P = 7500
 7500  120 
 Selling price at 20% profit = 120% of 7500 =   =Tk.9000
 100 
gy‡L gy‡L: 2fvM ÿwZ + 1 fvM jvf = 7850-6800 3¸Y=1050 1¸Y = 350
µqg~j¨ 7850-350=7500 Ges 20% jv‡f A_©vr 5 fv‡Mi 1 fvM jv‡f weµqg~j¨ = 7500+1500 = 9000UvKv
26. **The profit earned by selling a chair forTk.752 is 1.2 times the loss incurred when the
same chair was sold for Tk. 400. What is the cost price of the chair?(400 UvKvq GKwU †Pqvi
wewµ Kivq hZ ÿwZ nq 752 UvKvq wewµ Ki‡j Zvi 1.2 ¸Y jvf nq| †PqviwUi µqg~j¨ KZ?)[Aggarwal-288]
(a) Tk. 540 (b) Tk. 592 (c) Tk. 560 (d) None Ans: c
Solution: Let C.P of chair be x ATQ, 752 – x = 1.2( x- 400) [jvf = ÿwZi 1.2 ¸Y]
1232
752 – x = 1.2x – 480 1.2x +x = 752 +480 2.2x = 1232 x = =Tk.560
2 .2
gy‡L gy‡L: 1+1.2¸Y =(752-400) ev, 2.2¸Y =352 1¸Y = 160 myZivs µqg~j¨ = 400+160 = 560UvKv|
27. Profit earned by selling an article for Tk.1060 is 20% more than the loss incurred by
selling the article for Tk. 950. At what price should the article be sold to earn 20%
profit? (GKwU `ªe¨ 950 UvKvq wewµ Ki‡j hZ ÿwZ nq 1060 UvKvq wewµ Ki‡j Zvi †_‡K 20% †ewk jvf nq|
H `ªe¨wU KZ UvKvq wewµ Ki‡j 20% jvf n‡e? ) [Aggarwal-58]
(a) Tk. 980 (b) Tk.1080 (c) Tk.1800 (d) None Ans: d
Solution: (GLv‡b cÖ_g 20% n‡”Q Av‡Mi ÿwZ +AwZ: 20% †ewk| wKš‘ c‡ii 20% n‡”Q µqg~‡j¨i Dci 20% jvf)
Let C.P. be Tk. x gy‡L gy‡L Kivi Rb¨: ÿwZ = 1¸Y Ges jvf 20%
ATQ, †ewk A_© 0.2 ¸Y †ewk ev ÿwZi †_‡K jvf 1.2¸Y|
120% of (x-950) = (1060-x) [ÿwZi 120% = jvf]  1¸Y ÿwZ+1.2¸Y jvf = 1060-950 = 110
 6x – 5700 = 5300 -5x [120% = Dc‡i 6 wb‡P 5] ev, 2.2¸Y = 110 1¸Y = 1102.2 = 50 UvKv|
 11x = 11000  x = 1000 µqg~j¨ = 950+50 =1000 UvKv|
S.P at 20% profit = 120% of 1000 = Tk.1200 Gici 20% jv‡f weµqg~j¨ = 1200UvKv|
28. ***When an article was sold for Tk. 696, percent profit earned was P%. When the same
article was sold for Tk.841, percent profit earned was (P + 25%). What is the value of
P? (hLb GKwU cY¨ 696 UvKvq weµq nq ZLb P% jvf nq Avevi hLb 841 UvKv wewµ nq ZLb (P+25%) UvKv
jvf nq| P Gi gvb KZ?) [Aggarwal-280]
(a) 10 (b) 25 (c) 15 (d) 20 Ans: d
Solution: S.P of an article is 696 When profit = P% gy‡L gy‡L: 25% = (841-696)= 145
S.P of the article is 841 When Profit = P + 25% myZivs µqg~j¨ 100% = 580, Zvn‡j jvf
Difference in S.P = ( 841-696) = 145
696-580 = 116 hv 580 Gi 20% P=20
Difference of profit percentages = P + 25% - P = 25%
145 100
 Let the C.P of Article be x, Then, 25% of x = 145  x = = 580
25
116 100
Profit = S.P-C.P= ( 696 – 580) = 116 Profit % = = 20% SO, P% = 20%
580
Khairul’s Advanced Math 377 Profit  Loss
If selling price is more:

29. A tradesman sold an article at a loss of 20%. If the selling price had been increased by
Tk. 100, there would have been a gain of 5%. What was the cost price of the article?
(GKRb e¨emvqx GKwU cY¨ 20% ÿwZ‡Z wewµ K‡i| hw` weµqg~j¨ 100 UvKv †ewk nZ, Z‡e †mLv‡b 5% jvf nZ|
cY¨wUi µqg~j¨ KZ?)[Aggarwal Exm-24]
Solution:
Let, C.P. be Tk. x. Then, (105% of x) – (80% of x) = 100 orm 25% of x = 100. (Gfv‡e x a‡i)
100
 x = 100 = Tk.400 So, C.P. = Tk. 400.
25
x QvovB 10 †m‡K‡Û Kivi Rb¨ Gfv‡e fveyb: ÿwZi 20%+jv‡fi 5% = 25% = 100 n‡j µqg~j¨ 100% = 400
30. If 5% more is gained by selling an article for Tk. 350 than by selling it for Tk. 340, the
cost of the article is GKwU `ªe¨ 340 UvKvi cwie‡Z© 350 UvKvq wewµ Ki‡j 5% †ewk jvf nq| `ªe¨wUi µqg~j¨
KZ?)[BDBL - (SO ) -2017] &[Rupali Bank Off- (Cash)-2018]+[Aggarwal-143]
(a) Tk. 50 (b) Tk. 160 (c) Tk. 200 (d) Tk. 225 Ans: c
Solution:
Selling price difference =350-340=10 tk. And % difference is = 5%
10 10  100
5% of cost = Tk.10, 1% of cost = Tk.  100% of cost = = Tk. 200
5 5
31. If a man reduces the selling price of a fan from Tk. 400 to Tk. 380, his loss increases by
2%. The cost price of the fan is (GKwU d¨v‡bi weµqg~j¨ 400 UvKv †_‡K Kwg‡q 380 UvKv Ki‡j ÿwZ 2%
e„w× cvq| H d¨v‡bi µqg~j¨ KZ?) [Aggarwal-144]
(a) Tk.480 (b) Tk. 500 (c) Tk. 600 (d) None Ans: d
Solution: 2% = 20 (% Gi †_‡K Zvi gvb 10 ¸Y n‡e) So, 100% = Tk.1000
32. The difference between the cost price and sale price of an article is Tk. 240. If the profit
is 20%, the selling price is (weµqg~j¨ Ges µqg~‡j¨i cv_©K¨ 240 UvKv| hw` jvf 20% nq, Zvn‡j weµqg~j¨
KZ?) [Aggarwal-152]
(a) Tk. 1240 (b) Tk. 1400 (c) Tk. 1600 (d) None Ans: d
Solution: 20% = 240 (% Gi †_‡K Zvi gvb 12 ¸Y n‡e) So, S.P 120% = Tk.1440 (weµqg~j¨ =100+20)
Gfv‡eI fvev hvq:
240 Gi mv‡_ ïay 6 ¸Y Ki‡jB DËi 1440| 6 ¸Y Kivi KviY wK? GLv‡b jvf =20% Gi gvbB n‡jv 240 UvKv|
Zvn‡j weµqg~j¨ 120% = n‡jv 20% Gi †_‡K 6 ¸Y eo| ZvB 240 Gi mv‡_I 6 ¸Y n‡e|
1
33. An increase of Tk. 3 in the selling price of an article turns a loss of 7 % into a gain of 7
2
1 1 1
% . The cost price of the article is(weµqg~j¨ 3 UvKv e„w× Kivq 7 % ÿwZi cwie‡Z© 7 % jvf
2 2 2
n‡j µqg~j¨ KZ?) [Aggarwal-145]
(a) 10 (b) 15 (c) 20 (d) 25 Ans: c
Solution: 7.5+7.5 = 15% = 3 (% Gi †_‡K Zvi gvb 5 fv‡Mi 1 fvM) So, 100% = Tk.20 (5¸Y Kg)
Khairul’s Advanced Math 378 Profit  Loss
1
34. A shopkeeper sells an article at 12 % loss. If he sells it for Tk. 92.50 more then he
2
1
gains 6%. What is the cost price of the article? (GKRb we‡µZv GKwU cY¨ 12 % ÿwZ‡Z weµq
2
Ki‡jb| hw` wZwb Av‡iv 92.50 UvKv †ewk `v‡g weµq Ki‡Zb Zvn‡j 6% jvf n‡Zv| c‡Y¨i µqg~j¨ KZ?)
[Aggarwal-146]
(a) Tk. 500 (b) Tk.510 (c) Tk.575 (d) Tk. 600 Ans: a
Solution: (mnR mnR fMœvsk¸‡jv‡K `kwgK fMœvsk evwb‡q wn‡me Kiv mnR, ZvB †mfv‡e †Póv Kiæb)
(12.5 +6)% = 18.5% = Tk. 92.5 (% Gi †_‡K Zvi gvb 5 ¸Y †ewk) So, 100% = Tk. 500
1
35. A dealer sold an article at a loss of 2 %, Had he sold it for Tk. 100 more, he would
2
1 1 1
have gained 7 %. To gain 12 %, he should sell it for (GKRb e¨emvqx 2 % ÿwZ‡Z GKwU cY¨
2 2 2
1 1
weµq Ki‡jb| hw` wZwb Av‡iv 100 UvKv †ewk `v‡g weµq Ki‡Zb Zvn‡j 7 % jvf nZ| 12 % jvf Ki‡Z n‡j
2 2
cY¨wU KZ UvKvq wewµ Ki‡Z n‡e?) [Aggarwal-147]
(a) Tk.850 (b) Tk. 925 (c) Tk. 1080 (d) Tk. 1125 Ans: d
Solution: (2.5 +7.5)% = 10% = Tk. 100 (% Gi †_‡K Zvi gvb 10 ¸Y †ewk) So, 112.5% = Tk.1125

Less & more :

36. A man sells a book at a profit of 20%. If he had bought it at 20% less and sold it for
Tk.18 less, he would have gained 25%. The cost price of the book is (GKRb e¨w³ 20% jv‡f
GKwU eB wewµ K‡i| hw` †m 20% K‡g µq K‡i Ges 18 UvKv Kg wewµ K‡i, Zvn‡j Zvi 25% jvf nq| eBwUi
µqg~j¨ KZ?) [Aggarwal-148]
(a) Tk. 60 (b) Tk. 70 (c) Tk. 80 (d) Tk. 90 Ans: d
Solution:
Let the 1st C.P be Tk. 100. Then, profit = 20% and first S.P = 100+20 = Tk. 120.
New C.P = 20% less = 100-20 = Tk. 80 100 a‡i wn‡me Kivi ci †kl Ask
 125  †_‡K 20% = 18 (cv_©K¨)
New S.P at 25% profit = 125% of 80 =   80  = 100. 100% = 90UvKv| (µqg~j¨ )
 100 
Difference in S.P = ( 120 – 100) = Tk. 20 (kU©Kv‡Ui mgq G‡K 20% ejv hvq)
When difference of S.P is 20, then C.P is = Tk. 100.
 100 
 ‘’ ‘’ ‘’ ‘’ ‘’ 18 ‘’ ‘’ ‘’ =  18  = Tk.90
 20 
37. A bookseller sells a book at a profit of 10%. If he had bought it at 4% less and sold it for
3
Tk.6 more, he would have gained 18 18 %.The cost price of the book is? (GKRb eB
4
we‡µZv 10% jv‡f GKwU eB wewµ K‡i| hw` wZwb GKwU 4% Kg `v‡g wKb‡Zb Ges 6 UvKv †ewk wewµ Ki‡Zb Z‡e
3
Zvi 18 % jvf n‡Zv| eBwUi µqg~j¨ KZ?)[Aggarwal-149]
4
(a) Tk.130 (b) Tk.140 (c) Tk.150 (d) Tk.160 Ans: c
Khairul’s Advanced Math 379 Profit  Loss
Solution:
Let 1st C.P. of the book be Tk. 100 So, 1st S.P at 10% profit = Tk. 110
New C.P. at 4% less = 100-4 = Tk. 96
3 3  475 1 
New S.P at 18 % profit = 118 % of Tk. 96 = Tk.    96  = Tk. 114
4 4  4 100 
Difference of two S.P. = Tk.(114-110) = Tk. 4 [GLvb †_‡K kU©KvU 4% = 6 n‡j 100% = 150 UvKv ]
 100 
If difference of S.P. is Tk. 6, then C.P. = Tk.   6  = Tk. 150
 4 
38. A watch is sold at a profit of 20%. If both the cost price and the selling price of the
watch are decreased by Tk.100, the profit would be 5% more. Original cost price of the
watch is (GKwU Nwo 20% jv‡f wewµ Kiv nq| hw` µq Ges weµq Dfq g~j¨ 100 UvKv Kgv‡bv nq, Zvn‡j 5%
†ewk jvf nq| NwowUi cÖK…Z µqg~j¨ KZ?) [Aggarwal-150]
(a) Tk. 450 (b) Tk. 500 (c) Tk.550 (d) Tk.600 Ans: b
Solution: (GB ai‡Yi cÖkœ 100 a‡i Kiv hv‡e bv, KviY ZLb µqg~j¨ †_‡K 100 UvKv we‡qvM Ki‡j wKQz _v‡K bv| ]
6x
Let C.P be x. and S.P at 20% profit = 120% of x = [GLv‡b fMœvsk a‡i †`Lv‡bv n‡jv]
5
 6x 
New C.P = ( x -100). New S.P =  100 
 5 
 6 x   x
New, profit =   100   ( x  100)  =
 5   5
x 1
ATQ,   100 = 25 (new profit % = 20+5 = 25) [evg cv‡k jv‡fi nvi †ei Kivi m~Î]
5 x  100 
 20x = 25x -2500  5x = 25000  x = Tk. 500

39. An article is sold at a profit of 20%. If the cost price is increased by 10% and the sale
price by Tk.26, then the percentage of profit reduces by 5%. Determine the cost price.
(GKwU cY¨ 20% jv‡f wewµ Kiv nq| hw` µqg~j¨ 10% e„w× cvq Ges weµqg~j¨ 26 UvKv e„w× cvq, Zvn‡j gybvdv
5% K‡g hvq| cY¨wUi µqg~j¨ KZ?) [Aggarwal-151]
(a) Tk.300 (b) Tk.400 (c) Tk.500 (d) Tk.600 Ans: b
Solution: (KL‡bv mvaviY fMœvsk a‡i Kiv mnR Avevi KL‡bv `kwgK a‡i, ZvB `y‡Uv wbqgB wk‡L ivLyb, Kv‡R w`‡e)
Let the C.P be x. Profit = 20%
 120 
S.P =   x  = 1.2x [GLv‡b `kwgK fMœvsk a‡i †`Lv‡bv n‡jv, hLb †hUv mnR jvM‡e †mfv‡e Ki‡eb]
 100 
 110 
New C.P =   x  =1.1x New S.P = 1.2x+26 New profit = (1.2x+26) -1.1x = 0.1x+26
 100 
ATQ,
 0.1x  26  10 x  2600
  100  = (20-5) =15 16.5x = 10x + 2600 6.5x = 2600 x =400
 1 .1 x  1.1x