This material is used for teacher and student of secondary level.

1. ul0ft z[ªvnf – #
cªsul0ft
cªlst d"No, 5'6 / d"No clej[l4 s/ ;dfj]z ePsf gfkmf–gf]S;fg;DaGwL ;d:ofx¿
o; PsfO{af6 4 cªssf] Pp6f nfdf] pQ/ cfpg] 4 cªssf] k|Zg / Pp6f 5f]6f] pQ/ cfpg] 2
cªs u/L hDdf 6 cªssf] b'O{cf]6f k|Zg;f]lwg] k|fjwfg /x]sf] 5 .
-s_ 5f]6f] pQ/ kfpg] k|Zgx¿ M
pbfx/0f M 1
?= 1050 cªlst d"No /x]sf] ;fdfg ?= 966 df a]lrP5 eg] 5'6 k|ltzt lgsfNg'xf]; .
;dfwfg M cªlst d"No = ?= 1050
ljj|mo d"No = ?= 966
 5'6 /sd = ?= ?= 1050 - ?= 966= ?= 84 (1)
5'6 k|ltzt =
= (1)
ctM 5'6 8% lbPsf] /x]5 .
pbfx/0f M 2
5% 5'6 lb+bf s'g} ;fdfgsf] d"No ?= 1083 x'G5 eg] 5'6 glb+bf slt k5{ xf]nf <
;dfwfg M 5'6 glb+bfsf] d"No -cªlst d"No_ = ?= dfgf}+
5'6 = ?= ?= ?=
5'6kl5sf] d"No = ?= = ?= (1)
k|Zg cg';f/, ?= 1083
 ?=
ctM 5'6 glb+bfsf] d"No ?= 1 /x]5 . (1)
pbfx/0f M 3
cªlst d"No ?=1250 tf]lsPsf] Pp6f ;fdfgdf s]lx k|ltzt VAT lnP/ a]Rbf ?=1412.50 df
a]r]5 . VAT k|ltzt lgsfNg'xf]; .
5'6 /sd
cªlst d'No

2. 2
;dfwfg M cªlst d"No = ?=1250
VAT = x %,
ljj|mo d"No = ?=1412.50
k|Zg cg';f/, lj=d"= = cªlst d"No cªlst d"Nosf] VAT% (1)
cyjf, ?=1412.50 = ?=1250 + ?=1250
cyjf, ?=1412.50 - ?=1250 =12.50 x
cyjf,
cyjf, 13 = x (1)
ctM VAT = 13 % lnOPsf] /x]5 .
pbfx/0f M 4
s'g} ;fdfgsf] 15% VAT ;lxtsf] d"No ?=5175 k5{ eg] VAT afx]ssf] d"No slt xf]nf <
;dfwfg M VAT = 15%,
VAT ;lxtsf] d"No = ?=5175
VAT afx]ssf] d"No = ?= x dfgf}+ .
k|Zg cg';f/, VAT ;lxtsf] d"No -cªlst d"No_ = VAT afx]ssf] d"No + VAT /sd (1)
cyjf, ?=5175 =
cyjf, ?=5175 =
cyjf, ?=5175 =
cyjf, ?=
cyjf, ?=4500 = (1)
ctM VAT afx]ssf] d"No = ?=4500 lyof] .
pbfx/0f M 5
olb 15 cf]6f ;fdfgsf] ljj|mo d"No / 20 cf]6f ;fdfgsf] j|mo d"No a/fa/ eP gfkmf k|ltzt
lgsfNg'xf]; .

3. ;dfwfg M dfgf}+ 20 cf]6f ;fdfgsf] j|mod"No = ?= x
15 cf]6f ;fdfgsf] ljj|mo d"No = ?= x
1 cf]6f ;fdfgsf] ljj|mo d"No = ?=
20 cf]6f ;fdfgsf] ljj|mo d"No = ?= (1)
k|Zgcg';f/, gfkmf = lj=d"= – qm==d"=
=
 gfkmf% = pQ/ (1)
-v_ nfdf]] pQ/ kfpg] k|Zgx¿ M
pbfx/0f M 6
Pp6f ;fOsnsf] cªlst d"Nodf ?= 6500 df 15% 5'6 lbO{ 10% VAT nufp―bf ;f] ;fOsnsf]
ljj|mo d"No slt xf]nf <
;dfwfg M cªlst d"No = ?= 6500
5'6 = 6500 sf] 15%= ?= = ?= 975 (1)
5'6 kl5sf] d"No = ?=6500 - ?=975 = ?= 5525 (1)
VAT = ?=5525 sf] 10% = ?= ?=552.50 (1)
VAT kl5sf] d"No = ?=5525+ ?=552.50 = ?=6077.50 (1)
pbfx/0f M 7
Pp6f df]afOn ;]6sf] c+lstd"Nodf 20% 5'6 lbO ;f] /sddf 13% Eof6 hf]8]/ a]lrof] . olb lsGg]
dflg;n] ?= 390 Eof6 lt/]sf] lyof] eg] p;n] slt /sd 5'6 kfPsf] lyof] <
;dfwfg M df]afOn ;]6sf] c+lstd"No = ? x dfgf}+
5'6 /sd = x sf]
5'6kl5sf] d"No (1)
Eof6 /sd = 5'6kl5sf] d"Nosf] 13%
= sf] 13%
=
= (1)

4. 4
k|Zg cg';f/,
Eof6 /sd = ?= 390

or, 13x = 390 × 125
or,
or,
or, (1)
 df]afOn ;]6sf] c+lst d"No ?= 3750 /x]5 .
ca, 5'6 /sd =
=
= 750 (1)
ctM 5'6 /sd ?= 750 /x]5 .
pbfx/0f M 8
Pp6f ;fdfgnfO{ cªls d"Nosf] 10% 5'6 lbO{ 15% VAT lnO{ a]lrof] . olb 5'6 ?= 1250 lbOPsf]
lyof] eg] ;f] ;fdfgsf] cªlst d"No / VAT jfktsf] /sd klg lgsfNg'xf]; .
;dfwfg M ;f] ;fdfgsf] cªlst d"No = ?=x dfgf}― .
5'6 /sd = ?= 1250
cªlst d"No = ?
VAT /sd = ?
ca, 5'6 /sd = cªlst d"Nosf] 5'6 % (1)
jf, ?=1250 = ?= x sf] 10%
jf, ?=1250 =
jf, ?=12500 =
ctM ;f] ;fdfgsf] cªlst d"No ?= 12500 /x]5 . (1)
km]l/, 5'6 kl5sf] d"No = cªlst d"No - 5'6 /sd
= ?=12500 - ?=1250
= ?=11250 (1)
VAT /sd = ?= ?=1687.50 (1)
ctM VAT /sd ?= 1687.50 /x]5 .

5. pbfx/0f M 9
Pshgf Jofkf/Ln] Pp6f 6]lnlehgnfO{ cªlst d"Nodf laqmL ubf{ p;nfO{ 25% gfkmf x'G5 t/
10% 5'6 lb―bf ?=2,070 dfq gfkmf x'G5 eg] pSt 6]lnlehg sltdf lsg]sf] x'g'kb{5 <
;dfwfg M dfgf}― j|m=d"== ?=x, gfkmf= j|mo d"Nosf] 25%, To;}n] cªlst d"No= j|m=d"=+j|m=d"=sf] 25%
(1)
km]l/, cªlst d"Nodf 10% 5'6 lbP/ a]Rbf,
lj=d"== cªlst d"No — 5'6
(1)
/, gfkmf = ?= 2,070, To;}n], lj=d"=—j|m=d"= = ?=2,070
cyjf, ?=2,070
cyjf, = ?=2,070 (1)
= ?=16,560 (1)
ctM pQm 6]lnlehg ?=16,560 df lslgPsf] lyof] .
pbfx/0f M 10
Pp6f j:t' cªlst d"Nodf 15% 5'6 lb―bf ljj|mo d"No ?=2,125 eP5 eg] cªlst d"No
lgsfNg'xf]; . olb cªlst d"No j|mo d"NoeGbf 25% n] a9L 5 eg] gfkmf jf gf]S;fg k|ltzt
lgsfNg'xf]; .
;dfwfg M dfgf}― cªlst d"No=?=x / 5'6 = x sf] 15%,
lj= d"== cªlst d"No— 5'6 x x  sf] 15% (1)
k|Zgaf6, lj=d"== ?= 2,125
cyjf, ?=2,125
cªlst d"No = ?=2,500 (1)

6. 6
ca, cªlst d"No j|mod"No eGbf 25% a9L ePsf]n]
km]l/ cªlst d"No = j|m=d"= sf] 125% cyjf, ?=2,500= j|m=d"=
 j|m=d"= ?=2,000 ca, j|m=d"== ?=2,000 / lj=d"== ?=2,125 (1)
oxf―, lj=d"=> j|m=d"= eof] To;}n] of] Jofkf/df gfkmf x'G5 .
;"qaf6,% gfkmf
(1)
pbfx/0f M 11
Pp6f 38Lsf] j|mo d"No ?= 6000 5 . olb o;sf] c+lst d"Nodf 20% 5'6 lbO{ a]Rbf 10% gfkmf
x'G5 eg] c+lst d"No lgsfNg'xf]; .
;dfwfg M dfgf}+ c+lst d"No = ?= x
5'6 = ?= ?= (1)
5'6 kl5sf] d"No -lj=d"=_ = ?= ?= (1)
k|Zg cg';f/, gfkmf = lj=d"= – qm=d"=
or, ?= (1)
or, ?=
or,
 c+lst d"No = ?= 8250 pQ/ (1)
pbfx/0f M 12
Pshgf Jofkf/Ln] s'g} ;fdfgsf] cªlst d"No j|mo d"No eGbf 30% a9L /fvL ?= 6500 /fv]5 . Ps
hgf u|fxsnfO{ 15% 5'6 lbP/ a]r]5 eg] p;nfO{ slt k|lt;t gfkmf eof] xf]nf <
;dfwfg M ofxf― j|mo d"No = 100%
ctM cªlst d"No = 100%+ 30%= 130%
130% = ?= 6500
1% = ?=
100% = ?= ?= 5000 (1)
j|mo d"No ?= 5000

lj=d"=–qm=d="
qm=d="

7. u|fxsnfO{ a]Rbf, cªlst d"Nodf 15% 5'6 lbPsf] lyof] .
5'6 /sd = ?= ?= ?= 975
5'6 kl5sf] d"No -ljj|mo d"No_ = ?= ?= ?= (1)
gfkmf /sd = ljj|mo d"No  j|mo d"No
= ?= ?=
= ?= (1)
gfkmf k|ltzt =
(1)
ctM gfkmf eP5 .
dfly lbOPsf pbfx/0fx¿sf] ;xfotfn] lgDglnlvt ;d:ofx¿ ;dfwfg ug'{xf]; M
-s_ 5f]6f] pQ/ cfpg] k|Zgx¿
1. Pp6f 38Lsf] cªlst d"No ?= 2500 5 . 13% VAT nufp―bf ljj|mod"No slt sfod
xf]nf < -pQ/ M ?=2825_
2. Pp6f /]l8of]sf] cªlst d"Nodf, 15% VAT nufp―bf ;f] /]l8of]sf] d"No ?= 5175
sfod eof] eg], ;f] /]l8of]sf] cªlst d"No slt lyof] < -pQ/ M ?=4,500 _
3. Pp6f sDKo'6/sf] cªlst d"Nodf 20% 5'6 lb―bf 5'6 /sd g} ?= 4000 x'G5 eg]
cªlst d"No slt /flvPsf] lyof] < -pQ/ M ?= 20000_
4. s'g} Pp6f j:t' 20% gfkmf lnO{ ?= 12000 df a]lrPsf] lyof] eg] ;f] j:t'sf] gfkmf
/sd slt lyof] < -pQ/ M ?=2000_
5. ?= 2000 d"No tf]lsPsf] 38Ldf slt k|ltzt 5'6 lb+bf qm]tfn] ?= 1760 ltg'{knf{ <
-pQ/ M 12%_
6. Pp6f ;fOsn ?= 9775 df a]Rbf 15% gfkmf x'G5 eg] laqm]tfn] sltdf lsg]sf]
xf]nf < -pQ/ M ?=8500_
7. 15% gf]S;fgdf a]Rbf s'g} j:t'sf] ljj|mod"No ?= 255 x'G5 eg] j|mo d"No slt
xf]nf < -pQ/ M ?= 300_
8. olb 15 kfOG6sf] laj|mo d"No / 18 kfOG6sf] j|mo d"No a/fa/ eP gfkmf k|ltzt
lgsfNg'xf]; . -pQ/ M 20%_
gfkmf
j|mo d'No

8. 8
9. s'g} ;fdfgsf] d"Nosf 10% 5'6 lb+bf Pshgf u|fxsn] ?= 1800 ltg'{k5{ eg] 5'6
glb+bf slt ltg'{knf{ < -pQ/ M 2000_
-v_ nfdf] pQ/ cfpg] k|Zgx¿ M
1. s'g} Pp6f ;fOsnsf] cªlst d"No j|mo d"Nodf 40% a9fP/ /flvPsf] lyof] . cªlst
d"Nodf 20% 5'6 u/L a]Rbf ?= 300 gfkmf eP5 eg] ;f] /]l8of]sf] c+lst d"No slt
sfod ul/Psf] lyof] < -pQ/ M3,500_
2. Pp6f j:t'sf] c+lst d"Nodf 20% 5'6 lbO{ 13% Eof6 nufp―bf ;f] j:t'sf] d"No ?=
16272 sfod ePsf] lyof] eg] slt /sd Eof6 nufOPsf] lyof] < -pQ/ M ?=1872_
3. s'g} j:t' cªlst d"Nodf 20% 5'6 u/L a]Rbf 12% gfkmf / 30% 5'6 u/L a]Rbf ?=
80 gf]S;fg x'G5 eg] ;f] j:t'sf] j|mo d"No slt xf]nf < / j|mo d"Nodf slt k|ltzt
a9fP/ cªlst d"No /flvPsf] lyof] < -pQ/ M ?= 4000 / 40%_
4. Pp6f j:t'sf] cªlst d"Nodf 20% 5'6 lbO{ x'g cfpg] /sddf 13% VAT nufOPsf]
lyof] . olb VAT /sd g} ?= 520 lyof] eg], cªlst d"No / 5'6 /sd slt slt
lyof] < -pQ/ M ?= 5000, ?= 1000_
5. s'g} j:t'sf] cªlst d"No ?= 6,000 /flvPsf] 5 . olb s]lx k|ltzt 5'6 lbO{ 13%
VAT lnO{ ;s]kl5sf] d"No ?= 6,102 x'G5 eg] pQm j:t'df slt k|ltzt 5'6 lbO{Psf]
/x]5 < -pQ/ ?=10%_
6. Pp6f 6]lnlehgsf] cªlst d"Nodf 10% 5'6 lbO{ x'g cfpg] /sddf 13% VAT
nufp―bf j|m]tfn] ?=25,425 lt5{ eg] cªlst d"No slt xf]nf < -pQ/ ?=25,000_
7. s'g} ;fdfgsf] j|mo d"No ?= 1,000 lyof] . olb o;sf] cªlst d"Nodf 20% 5'6 lbO{
ljlj|m ubf{ 5% gfkmf eof] eg] ;f] ;fdfgsf] cªlst d"No tyf ljj|mo d"No
lgsfNg'xf]; . -pQ/ M cªlst d"No ?=13,125.50, ljj|mo d"No ?=1,050_
8. s'g} ;fdfgsf] d"No j|mo d"No eGbf 40% jl9 x'g]u/L cªlst u/]5 . olb ;f]
;fdfgdf 10% 5'6 u/L a]r]5 eg] slt k|ltzt gfkmf xf]nf < -pQ/ M 26%_
9. Ps hgf ljj|]mtfn] Pp6f Sofns'n]6/sf] cªlst d"No ?=700 sfod u/L 15% 5'6
lbP/ a]r]5 . o;f] ubf{ p;nfO{ ?=45 gfkmf eP5 eg] j|mo d"No eGbf cªlst d"No
slt k|ltztn] al9 /flvPsf] lyof] < -pQ/ M 27.27%_
10. s'g} ;fdfgsf] d"Nodf 10% 5'6 lbP/ 15% VAT nufO{ ?= 2691 df ljj|mL u/]5 .
j|m]tfn] slt /sd 5'6 kfPsf] /x]5 < -pQ/ M ?= 260_