15 16 -- lecture (profit & loss)--- [www.onlinebcs.com]

Phenom Online Care
Bank Math Course
Reference Book : Bank Math Bible (2nd Edition)
Powered by : Phenom Publications
Lecture : 15-16
(Profit & Loss)

【2】 PHENOM ONLINE CARE (BANK MATH COURSE)
BANK MATH BIBLE BANK MATH BIBLE BANK MATH BIBLE BANK MATH BIBLE BANK MATH BIBLE BANK MATH BIBLE BANK MATH BIBLE BANK MATH BIBLE BANK MATH BIBLE BANK MATH BIBLE BANK MATH BIBLE BANK MATH BIBLE BANK MATH BIBLE BANK MATH BIBLE BANK MATH BIBLE BANK MATH BIBLE BANK MATH BIBLE BANK MATH BIBLE BANK MATH BIBLE BANK MATH BIBLE BANK MATH BIBLE

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

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

10. *Left pan of a faulty balance weighs 100 grams more
that its right pan. A Shopkeeper keeps the weight
measure in the left pan while buying goods but keeps it
in the right pan while selling his goods. He uses only
1kg weight measure. If he sells his goods at the listed
cost price, what is his gain? (GKwU †`vKv‡b wbw³i evg
c¨vbwU Wvb c¨v‡bi †P‡q 100 MÖvg †ewk IRb †`q| GKRb
†`vKvb`vi cY¨ µ‡qi mgq evg c¨v‡b fi wnmve K‡i Ges cY¨
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
jvf KZ?)
[BMB : 117] [www.examveda.com]
100
11
%
200
11
%
100
9
%
200
9
% d
 mgvavb: awi, 1 kg c‡Yï µqg~j¨ 1 UvKv
Zvn‡j †m 1100 g cY¨ 1 UvKvq µq K‡i Ges 900 MÖvg cY¨ 1
UvKvq wewµ K‡i
 1100 g c‡Yï µqg~j¨ = 1 UvKv
 900 g Ó Ó =



1
1100
 900 =
9
11
UvKv
900 g c‡Yï weµqg~j¨ = 1 UvKv
 jvf =



1 –
9
11
=
2
11
UvKv
 kZKiv jvf =



2
11

11
9
 100 % =
200
9
%
wb‡R Kiæb
19. If the ratio of cost price and selling price of an article
be 10 : 11, the percentage of profit is (hw` GKwU c‡Yï
µqg~j¨ I weµqg~‡jï AbycvZ 10 : 11 nq Z‡e kZKiv jvfÑ)
8 10
11 15 b
63. *A farmer bought 749 sheep. He sold 700 of them for
the price paid for the 749 sheep. The remaining 49
sheep were sold at the same price per head as the other
700. Based of the cost, the percent gain of the entire
transaction is (GKRb K…lK 749wU †fov µq Ki‡jb| †m
700wU †fov 749wU †fovi µqg~‡j¨ mgvb `v‡g weµq Ki‡jv| evKx
49wU †fov †m GKB `‡i weµq Ki‡jv| G‡Z kZKiv jvf KZ?)
6.5 6.75 7.0 7.5 c
64. If by selling 110 mangoes, the C.P. of 120 mangoes of
realised, the gain percent is (hw` 110wU Av‡gi weµqg~j¨,
120wU Av‡gi µqg~‡jï mgvb nq| Zvn‡j kZKiv jvf KZ?)
9
1
11
% 9
1
9
% 10 11
1
9
% a
70. ** On selling 17 balls at 720 Tk., there is a loss equal to
the cost price of 5 balls. The cost price of a ball is (17wU
ej 720 UvKvq wewµ Ki‡j 5wU e‡ji µqg~‡jï mgvb ÿwZ nq|
GKwU e‡ji µqg~j¨ KZ?) [Exam Taker IBA : Jamuna Bank Ltd. (PO-2012);
www.indiabix.com; www.examveda.com; www.competoid.com]
45 Tk. 50 Tk. 55 Tk. 60 Tk. d
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
wn‡m‡e Kgjv wK‡b UvKvq 6wU wn‡m‡e weµq Kiv n‡jv| kZKiv
jvf ev ÿwZ KZ?)
25% 35% 40% 50% a
112. A dishonest dealer uses a scale of 90 cm instead of a
metre scale and claims to sell at cost price. His profit is
(GKRb Amr eëmvqx 1 wgUvi gv‡ci cwie‡Z© 90 †mw›UwgUvi gvc
eënvi K‡i Ges µqg~‡jï mgvb `v‡g weµq K‡i| Zvi jvf KZ?)
9% 10% 12% None of these d
65. *The cost price of 20 articles is the same as the selling
price of x articles. If the profit is 25%, then the value of
x is (20wU c‡Yï µqg~j¨, xwU c‡Yï weµqg~‡jï mgvb| hw` jvf
25% nq Zvn‡j, x Gi gvb KZ?)
[www.examveda.com; www.indiabix.com; www.competoid.com]
15 16 18 25 b
75. Ram bought 1600 eggs at 3.75 Tk. a dozen. He sold 900
of them at 2 for 1 Tk. and the remaining at 5 for 2 Tk.
His percent gain or loss is (ivg GK WRb 3.75 UvKv wn‡m‡e
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
ÿwZ KZ?) [www.competoid.com]
40% 42% 45% 46% d
78. *A fruit seller buys lemons at 2 for a taka and sells
them at 5 for three taka. His profit percent is (GKRb
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]
10 15 20 25 c
82. A man buys eggs at 2 for 1 Tk. and an equal number at 3
for 2 Tk. and sells the whole at 5 for 3 Tk. His gain or loss
percent is (GKRb e¨w³ wKQz wWg cÖwZ 2wU 1 UvKvq Ges Av‡iv
GKB cwigvY wWg cÖwZ 3wU 2 UvKv wn‡m‡e µq K‡i| me¸‡jv wWg
cÖwZ 5wU 3 UvKv wn‡m‡e wewµ K‡i| Zvi kZKiv jvf ev ÿwZ
KZ?)
2
2
7
% loss 3
6
7
% gain
3
2
7
% loss 2
6
7
% gain d
99. *Manish purchased 25 kg of rice @ 32 Tk. per kg and 15
kg of rice @ 36 Tk. per. He mixed the two varieties of rice
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
wKb‡jv| †m `yÕai‡bi Pvj wgwkÖZ Ki‡jv Ges 40.20 UvKv `‡i wewµ
Ki‡jv| G‡Z kZKiv KZ UvKv jvf n‡jv?) [www.examveda.com]
20 25 30 40 None of these a
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
5 : 4. He sells the blended variety at 192 Tk. per kg. His
profit percent is (GKRb e¨w³ cÖwZ †KwR 160 UvKv `‡i Ges
cÖwZ †KwR 200 UvKv `‡i 2 ai‡bi Pv 5 : 4 Abycv‡Z wgkv‡jv| †m wgwkÖZ
Pv cÖwZ †KwR 192 UvKv `‡i wewµ Ki‡jv| Zvi kZKiv jvf
K‡Zv?)
8 9 10 12 a
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
fi Abycv‡Z cÖwZ †KwR 50, 20 I 30 UvKv `‡i wZb cÖKv‡ii wPbvev`vg
µq K‡i wgwkÖZ K‡i Ges cÖwZ †KwR 33 UvKv `‡i wewµ K‡i| Zvi
kZKiv jvf KZ n‡e?)
8% 9% 10% None of these c
105. *A shopkeeper bought 30 kg of wheat at the rate of 45
Tk. per kg. He sold forty percent of the total quantity
at the rate of 50 Tk. per kg. Approximately at what
price per kg should he sell the remaining quantity to
make 25 percent overall profit? (GKRb †`vKvb`vi cÖwZ
†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
†KwR `‡i wewµ Ki‡Z n‡e?) [www.competoid.com]
50 Tk. 52 Tk. 54 Tk. 56 Tk. 60 Tk.
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 by weight. He in total gets 20% profit by selling the
first two and at last he finds be has no gain no loss in
selling the whole quantity which he had. What was the
percentage loss he suffered for the third quantity?
(GKRb wWjvi cÖwZ †KwR 100, 80, 60 UvKv `‡i kyKbv dj
wKb‡jv| IR‡bi mv‡c‡ÿ †m dj¸‡jv 12:15:20 Abycv‡Z µq
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
bv| 3q cY¨ wewµ K‡i †m kZKiv KZ ÿwZi m¤§yLxb n‡jv|)
[Exam Taker AUST : Janata Bank Ltd. (EO)-2018; www.examveda.com]
20% 30% 40% 50% c
113. *A dealer professes to sell his goods at cost price but he uses
a false weight of 950 grams for a kilogram. The gain percent
of the dealer is (GKRb Amvay eëmvqx gy‡L e‡j †h µqg~‡j¨B †m
`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]
4
5
19
% 5% 5
5
19
% 19
1
5
% c
Sub Type 02 : kZKiv jvf ev ÿwZ n‡Z
me©‡kl kZKiv jvf ev ÿwZ wbY©q m¤úwK©Z
mgm¨v
 kZKiv jvf ev ÿwZ = x% + y% +
xy
100
%
Example
1. A seller marks his goods 30% above their cost price but
allow 15% discount for cash payment. His percentage of
profit when sold in cash is– (GKRb we‡µZv c‡Yï Mv‡q
µqg~‡jï 30% †ekx `vg wj‡L ivL‡Qb| wZwb hw` GLb K¨vk
†c‡g‡›U 15% Qvo †`b Zvn‡j wewµZ c‡Y¨ Zvi jvf kZKiv KZ?)
[BMB : 328] [Exam Taker AUST : Janata & Rupali Bank Ltd. (Officer-2019)]
15% 9% 10.5% 8.5% c
 mgvavb : g‡b Kwi, µqg~j¨ 100 UvKv
 30% jv‡f weµqg~j¨ = (100 + 30) ev 130 UvKv
Avevi, 15% Qv‡o weµqg~j¨ = (130  130 Gi 15%) UvKv
 jvf = (110.5  100) ev 10.5 UvKv = 10.5%
weKí mgvavb : †gvU jvf = 30%  15% 
30  15
100
% = 10.5%
2. A shopkeeper marks his goods 30% above his cost
price but allows a discount of 10% at the time of sale.
His gain is: [BMB : 332] [www.examveda.com]
21% 20% 18% 17% d
 mgvavb: Suppose, The cost price of goods = x Rs.
Marked Price of goods = (x + 30% of x)
= 1.3x
For 10% discount selling price of goods = 1.3x  10% of 1.3x
= 1.3x  0.13x
= 1.17x
Gain percent in goods =
1.17x  x
x
 100% = 17%
3. A shopkeeper sold an item at 20% profit and another
item at 10% loss. If the cost price of both the items is
same, find the overall profit percent. (GKRb we‡µZv
GKwU cY¨ 20% jv‡f Ges Ab¨ GKwU cY¨ 10% ÿwZ‡Z wewµ
Kij| `ywU c‡Yï µqg~j¨ mgvb n‡j, kZKiv jv‡fi cwigvYÑ)
[BMB : 334] [Exam Taker AUST : Combined 4 Banks (Officer-2019)]
7.55% 6.00% 5.00% 6.50% c
 mgvavb : awi, cÖwZwU c‡Yï µqg~j¨ 100 UvKv
20% jv‡f c‡Yï weµqg~j¨ = (100 + 20) = 120 UvKv
Ges10% ÿwZ‡Z Aci c‡Yï weµqg~j¨ = (100 – 10) = 90 UvKv
 †gvU µqg~j¨ = (100 + 100) = 200 UvKv
Ges †gvU weµqg~j¨ (120 + 90) = 210 UvKv
 †gvU jvf = weµqg~j¨ – µqg~j¨ = 210 – 200 = 10 UvKv
 200 UvKvq jvf nq 10 UvKv
 1
10
200
 100



10
200
 100 = 5 UvKv
 kZKiv jvf = 5%
4. A trader marks his goods at 20% above the cost price. If
he allows a discount of 5% for cach down payment, his
profit percent for such a transaction is– (GKRb eëmvqx Zvi
c‡Yï µqg~‡jï †P‡q 20% †ewk g~j¨ wj‡L iv‡Lb| hw` wZwb 5%
g~j¨ Qvo †`b Zvn‡j jv‡fi kZKiv cwigvYÑ) [BMB : 337] [Exam Taker
AUST : P.K.B. (E.O. Cash-2019); www.examveda.com; www.competoid.com]
15% 12% 14% 17% c
 mgvavb : g‡b Kwi, µqg~j¨ 100 UvKv
 gyw`ªZ g~j¨ = 100 + 100 Gi 20% = 120 UvKv
5% Qv‡o weµqg~j¨ = 120 – 120 Gi 5%
= 120 – 120 
5
100
= 114 UvKv
 jvf = 117 – 100 = 14 UvKv = 14%
weKí mgvavb :
jvf/ÿwZ = x% + y% +
xy
100
x = 20%
y = – 5%
= 20 – 5 –
100
100
= 20 – 5 – 1 = 14
5. A trader sells two cycles at Tk. 1,188 each and gains
10% on the first and loses 10% on the second. What is
the profit or loss percent on the whole? (GKRb eëmvqx
`ywU evBmvB‡K‡ji cÖ‡Z¨KwU 1188 UvKv K‡i wewµ Kivq cÖ_gwU‡Z
10% jvf I wØZxqwU‡Z 10% ÿwZ nq| Zvi m‡e©vcwi KZ kZvsk
jvf ev ÿwZ n‡jv?) [BMB : 341]
[Exam Taker AUST : P.K.B. (Programmer-2019); www.examveda.com]
1% loss 1% gain 2% loss Noloseor gain a
 mgvavb : kZKiv jvf/ÿwZ = 10%  10% +
10  ( 10)
100
%
=  1%  FYvZ¥K  1% ÿwZ

6. 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]
188
13
UvKv
188
11
UvKv
187
11
UvKv
185
12
UvKv b
 mgvavb : weµqg~j¨ = 2576 UvKv
12% jv‡f n‡j,
weµqg~j¨ 112 UvKv n‡j µqg~j¨ 100 UvKv
 1
100
112
 2576
100  2576
112
= 2300 UvKv
µqg~j¨ 100 UvKv Kg n‡j,
n«vmK…Z µqg~j¨ = 2300 – 100 = 2200 UvKv
µqg~j¨ n«vm cvIqvq,
kZKiv jvf nq =
weµqg~j¨ – n«vmK…Z µqg~j¨
n«vmK…Z µqg~j¨  100%
=
2576 – 2200
2200
 100%
=
188
11
% =
188
11
UvKv
7. *** In a certain store, the profit is 320% of the cost. If
the cost increases by 25% but the selling price remains
constant, approximately what percentage of the selling
price is the profit? (GKwU †`vKv‡b jvf e¨‡qi 320%| hw` e¨q
25% e„w× cvq, wKš‘ weµqg~j¨ GKB _v‡K, weµqg~‡jï kZKiv
KZ fvM jvf n‡e?) [BMB : 52]
[Exam Taker IBA : Dutch-Bangla Bank Ltd. (PO-2015);
Exam Taker AUST : Janata Bank (A.E.O. Teller-2020);
Exam Taker AUST : P.K.B. (E.O. General-2019)]
30% 70% 100% 250% b
 mgvavb: µqg~j¨/e¨q 100 UvKv
jvf =



100 
320
100
= 320 UvKv
weµqg~j¨ = (100 + 320) = 420 UvKv
25% e„w×‡Z µqg~j¨ 125 UvKv
 jvf = (420 – 125) = 295 UvKv
 weµqg~‡jï Dci kZKiv jvf n‡e =



295
420
 100 %
= 70.23% = 70% (cÖvq)
8. A shopkeeper cheats to the extent of 10% while buying
as well as selling, by using false weights. His total gain
is (GKRb †`vKvb`vi cY¨ µq I weµ‡qi mgq Dfq‡ÿ‡ÎB 10%
cÖZviYv K‡i| Zvi †gvU jvf KZ?) [BMB : 116]
10% 11%
20% 21%
22
2
9
% d
 mgvavb: awi, †m 100gm cY¨ µq Ki‡Z hvq|
10% cÖZviYv Kivq †m 100gm Gi g~‡j¨ µq K‡i 110gm
 †Kbvi mgq †m 10gm Gi mgcwigvY jvf K‡i|
wewµi mgq †m H 110gm c‡Yï `v‡g wewµ K‡i-
110×
100-10
100
gm= 99gm
 weµ‡qi mgq †m (110-99)= 11gm Gi mgcwigvY jvf K‡i|
cÖwZMÖvg c‡Yï `vg 1 UvKv n‡j,
100gm c‡Yï A_v©r 100UvKvi Dc‡i †m 10+11=21 UvKv jvf
K‡i|
 wb‡Y©q kZKiv jvf 21%.
9. A grocer sells rice at a profit of 10% and uses weights
which are 20% less than the market weight. The total
gain earned by him will be (GKRb gyw` †`vKvb`vi Pv‡j
10% jvf K‡i Ges cÖPwjZ f‡ii †P‡q 20% Kg fi eënvi K‡i|
Zvi †gvU jvf KZ?) [BMB : 118]
30% 35%
37.5% None of these c
 mgvavb: awi, 1 c¨v‡KU Pvj 1 kg gvK© Kiv
Gi cÖK…Z fi = 1000 MÖvg Gi 80% = 800 MÖvg
awi, cÖwZ MÖv‡gi µqg~j¨ 1 UvKv
 1wU c¨v‡K‡Ui µqg~j¨ = 800 UvKv
c¨v‡KUwUi weµqg~j¨ = 1 kg µqg~‡jï 110%
=



110
100
 1000 = 1100 UvKv
 kZKiv jvf =



300
800
 100 % = 37.5%
weKí mgvavb : m~Î eënvi K‡i Avgiv cvB,
kZKiv jvf =









x + y
100 – y
 100 % =









10 + 20
100 – 20
 100 % = 37.5%
10. A merchant professes to lose 4% on a certain tea but
he uses a weight equal to 840g instead of 1 kg. Find his
real loss or gain percent. (GKRb eëmvqx gy‡L e‡j †h †m
4% ÿwZ‡Z Pv weµq K‡i, wKš‘ †m wewµi mgq 1 †KwRi RvqMvq
840 MÖvg †`q| Zvi kZKiv jvf ev ÿwZ KZ?) [BMB : 120]
14
2
7
% loss 14
2
7
% gain
16
2
7
% loss 16
2
7
% gain b
 mgvavb: awi, Pv Gi cwigvb 1 †KwR= 1000 MÖvg
Pv Gi `vg = 100 UvKv
4% ÿwZ‡Z weµqg~j¨ 96 UvKv
840 MÖvg Pv Gi µqg~j¨ 


840
1000
 100 = 84 UvKv
jvf = (96 – 84) = 12 UvKv
kZKiv jvf =



12
84
 100 % =
100
7
% = 14
2
7
%
11. *A trader professes to sell his goods at a nominal gain
percentage but actually earns 37
1
2
% profit by using
false weight. If for a kg he uses a weight of 800 gm, what
is the nominal gain percentage at which he claims to be
selling his goods? (GKRb eëmvqx bvggvÎ jv‡f Zvi cY¨ wewµ
K‡i e‡j `vwe K‡i, wKš‘ IR‡b Kg w`‡q †m Avm‡j 37
1
2
% jvf
K‡i, hw` †m 1 †KwRi RvqMvq 800 MÖv‡gi evULviv eënvi K‡i,
Zvn‡j Zvi bvggvÎ jv‡fi nvi KZ?) [BMB : 123] [www.examveda.com]
8% 10% 15% 20% b
 mgvavb: awi, 1 †KwR ev 1000 MÖvg c‡Yï `vg 100 UvKv
800 MÖvg `ª‡eï `vg =
100  800
1000
= 80 UvKv
37
1
2
% jv‡f weµqg~j¨ =



80

= 110 UvKv
 jv‡fi nvi =
(110 – 100)
100
 100 = 10%
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
20% cY¨ Pzwi n‡q hvq Zvi kZKiv ÿwZ KZ?) [BMB : 126]
8 10 11 12 d
 mgvavb: awi, †`vKvb`v‡ii 100wU cY¨ Av‡Q
Ges cÖwZwU c‡Yï µqg~j¨ 1 UvKv
†gvU µqg~j¨ = 100 UvKv
cÖwZwU c‡Yï weµqg~j¨ = 1.10 UvKv
Pzwii ci c‡Yï msL¨v = 80wU
 †gvU weµq = (1.10  80) = 88 UvKv
 kZKiv ÿwZ =



12
100
 100 % = 12%
 weKí mgvavb: awi, cY¨wUi µqg~j¨ = x
20% Pzwi nIqvq †gvU cY¨ Av‡Q = (100  20)% = 80%
10% jv‡f cY¨ weµq Kivq weµqg~j¨ = 110%
cY¨wUi weµqg~j¨ = x Gi 80% Gi 110%
=
x  80  110
110  100
= 0.88x
ÿwZ = µqg~j¨  weµqg~j¨ = x  0.88x = 0.12x
kZKiv ÿwZ =
ÿwZ
µqg~j¨  100%
=
0.12x
x
 100%
= 12%
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
loss percent in the entire transaction? (GKRb we‡µZv 2wU
cY¨ 240 UvKv K‡i wewµ K‡i| GKwU‡Z Zvi 20% jvf Ges
Ab¨wU‡Z 20% ÿwZ nq| †jb‡`‡b †gvU kZKiv jvf ev ÿwZ KZ?)
[BMB : 156]
1% gain 2% loss 4% gain 4% loss d
 mgvavb: 20% jv‡f 100 UvKv c‡Yï `vg = 120 UvKv
GLb weµqg~j¨ 120 UvKv n‡j µqg~j¨ = 100
Zvn‡j, weµqg~j¨ 240 UvKv n‡j µqg~j¨=
100  240
120
= 200 UvKv
Avevi, 20% ÿwZ‡Z 100 UvKv c‡Yï `vg = 80 UvKv
GLb weµqg~j¨ 80 UvKv n‡j µqg~j¨ = 100
Zvn‡j, weµqg~j¨ 240 UvKv n‡j µqg~j¨ =
100  240
80
=300 UvKv
†gvU µqg~j¨ = (200+300) = 500 UvKv|
GLb, †gvU weµqg~j¨ = (240 + 240) = 480 UvKv
 †gvU ÿwZ =
20
500
 100 = 4%
wb‡R Kiæb
40. *A shopkeeper sells one transistor for 840 Tk. at a gain
of 20% and another for 960 Tk. at a loss of 4%. His
total gain of loss percent is (GKRb †`vKvb`vi 840 UvKvq
GKwU UªvbwR÷vi wewµ K‡i 20% jvf K‡i Ges Ab¨ GKwU
UªvbwR÷vi 960 wewµ Kivq K‡i 4% ÿwZi m¤§yLxb nq| Zvi †gvU
kZKiv KZ jvf/ÿwZ nq?) [www.examveda.com; www.indiabix.com]
5
15
17
% loss 5
15
17
% gain 6
2
3
% gain None of these b
114. A fruit seller professes to sell his fruits at cost price,
but still gains 25% on his outlay. What weight does he
substitute for a kilogram? (GKRb dj we‡µZv Zvi
µqg~‡jï mgvb `v‡g dj wewµ K‡i| wKš‘ ZeyI µqg~‡jï 25%
jvf K‡i| Zv‡K GK wK‡jvMÖv‡gi cwie‡Z© KZ IRb w`‡Z n‡e?)
[www.examveda.com]
800 gm 850 gm 890 gm 900 gm a
122. Instead of a metre scale, a cloth merchant uses a 120
cm scale while buying but uses an 80 cm scale while
selling the same cloth. If he offers a discount of 20% on
cash payment what is his overall profit percentage?
(GKRb Kvco eëmvqx Kvco µ‡qi mgq 1 wgUvi †¯‹‡ji cwie‡Z©
120 †mw›UwgUvi †¯‹j Ges wewµi mgq 80 †mw›UwgUvi Gi †¯‹j
eënvi K‡i| hw` †m bM` cwi‡kv‡ai Ici 20% wWmKvD›U †`q,
Zvi kZKiv jvf KZ?)
15% 20% 25% 40% b
124. A dry fruit merchant professes to sell 2 kg almond
packs at a loss of 20%. However, he uses two false
weights each of which is marked 1 kg and thus gains
6
2
3
% on selling every 2kg of almonds. If it is given that
one of the weights weighs only 850gm, then how much
does the other weight weigh? (GKRb ïK‡bv dj we‡µZv 2
†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
†m 6
2
3
% jvf K‡i| GKwU IRb 850 g n‡j, Ab¨ IRbwU KZ?)
650gm 700gm 725gm 750gm a
128. A manufacturer sells an article to a wholesale dealer at
a profit of 20% and the wholesale dealer sells it to a
retail merchant at a loss of 5%. Find the resultant loss
or profit. (GKwU cY¨ cÖ¯‘ZKvix 20% jv‡f cvBKvix we‡µZvi wbKU
cY¨ weµq K‡i Ges cvBKvix we‡µZv Zv 5% ÿwZ‡Z LyPiv we‡µZvi
wbKU wewµ K‡i| †gv‡Ui Ici jvf ev ÿwZi cwigvY KZ?)
12% loss 12% gain
14% loss 14% gain d
121. A shopkeeper advertises for selling cloth at 4% loss.
However, by using a false metre scale he actually gains 20%.
What is the actual length of the scale? (GKRb †`vKvb`vi 4%
ÿwZ‡Z Kvco wewµi weÁvcb †`q| wKš‘ fzj wgUvi †¯‹j eënvi K‡i †m
Avm‡j 20% jvf K‡i| †¯‹‡ji cÖK…Z ˆ`N©¨ KZ?) [www.examveda.com]
70 cm 75 cm 80 cm 90 cm c
133. An article passing through two hands is sold at a profit
of 38% at the original cost price. If the first dealer
makes a profit of 20%, then the profit percent made by
the second is (GKwU cY¨ `yBR‡bi nvZ w`‡q wewµ nIqvi †ÿ‡Î
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]
5 10 12 15 d
135. By selling an article, a man makes a profit of 25% of its
selling price. His profit percent is (GKwU cY¨ wewµ K‡i
GKRb e¨w³ weµqg~‡jï 25% jvf K‡i| Zvi kZKiv jvf KZ?)
16
2
3
20 25 33
1
3
d
136. If there is a profit of 20% on the cost price of an article,
the percentage of profit calculated on its selling price will
be (hw` GKwU c‡Yï µqg~‡jï 20% jvf nq, Z‡e weµqg~‡jï Ici
kZKiv jvf KZ?) [www.examveda.com; www.competoid.com]
8
1
3
16
2
3
20 24 b

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

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

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

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

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

weKí mgvavb :
y% ÿwZ‡Z x UvKv µqg~‡j¨i †Kvb cY¨ weµq Ki‡j
weµqg~j¨, z = x



1 
y
100
 x =
z
1 
y
100
y % jv‡f weµq Ki‡j weµqg~j¨
= x



1 +
y
100
=
1 +
y
100
1 
y
100
z =
100 + y
100  y
z
y = 30% jv‡fi Rb¨ weµqg~j¨ =
100 +30
100  30
× 6384
=
130
70
× 6384 = 11856 UvKv
4. If an article was sold at 18% profit on cost price then the
selling price of the article was Tk. 9381. What would
have been the selling price of the article if it was sold at
25% profit? (18% jv‡f GKwU c‡Y¨i weµqg~j¨ 9381 UvKv| hw`
cY¨wU 25% jv‡f weµq Ki‡Z nq, Zvn‡j weµqg~j¨ KZ n‡e?)
[BMB : 356][Exam Taker AUST : Janata & Rupali Bank Ltd. (Officer-2019)]
Tk. 9984.5 Tk. 9927.5
Tk. 9937.5 None of these c
 mgvavb : awi, cY¨wUi µqg~j¨ x UvKv
18% jv‡f weµqg~j¨ = (x + x Gi 18%) UvKv =
118x
100
UvKv
cÖkœg‡Z,
118x
100
= 9381
 x =
9381  100
118
= 7950
 25% jv‡f weµqg~j¨ = (7950 + 7950 Gi 25%) UvKv
=



7950 + 7950 
25
100
UvKv
= 9937.5 UvKv
weKí mgvavb : g‡b Kwi, cY¨wUi µqg~j¨ 100 UvKv
 18% jv‡f weµqg~j¨ = (100 + 18) ev 118 UvKv
 ” 1 ” ” ”
100
118
”
 ” 9381 ” ” ”



100
118
 9381 ”
= 7950 UvKv
 25% jv‡f weµqg~j¨ = (7950 + 7950 Gi 25%) UvKv
= 9937.5 UvKv
5. Lubana purchased 20 kg of pulses at a rate of Tk. 14.25
per kg and 30 kg of pulses at a rate of Tk. 11.50 per kg.
She decided to mix the two and sold the mixture. To make
a profit of 30%, what price per kg should he sell the
mixture? (jyevbv 20 †KwR Wvj 14.25 UvKv `‡i Ges 30 †KwR Wvj
11.50 UvKv `‡i wKbj| †m `yB cÖKv‡ii Wvj wgwk‡q wewµ Kij|
30% jvf Ki‡Z cÖwZ †KwR KZ UvKv `‡i wewµ Ki‡Z n‡eÑ) [BMB : 359]
[Exam Taker AUST : Sonali Bank (Officer Cash FF-2019)]
15.60 14.80 16.38 18.20 c
 mgvavb : 1 †KwR Wv‡ji g~j¨ 14.25 UvKv
 20 †KwR Wv‡ji g~j¨ (14.25  20) = 285 UvKv
Avevi, 1 †KwR Wv‡ji g~j¨ = 11.50 UvKv
 30 †KwR Wv‡ji g~j¨ = (11.50  30) = 345 UvKv
 (30 + 20) ev 50 †KwR Wv‡ji †gvU g~j¨ = (285 + 345) UvKv = 630 UvKv
 1 †KwR Wv‡ji †gvU g~j¨ =
630
50
= 12.6 UvKv
30% jv‡f, weµqg~j¨ =



12.6 + 12.6 Gi
30
100
UvKv
= 12.6 + 3.78 = 16.38 UvKv
6. The profit earned after selling an article for Tk. 3,362 is
the same as the loss incurred after selling article for Tk.
2,346. At what selling price will trader make a 20% profit
on this article? (GKwU cY¨ 3362 UvKvq weµq Ki‡j †h jvf nq,
2346 UvKvq weµq Ki‡j GKB cwigvY ÿwZ nq| 20% jvf AR©b
Kivi Rb¨ cY¨wU KZ UvKvq weµq Ki‡Z n‡e?) [BMB : 361]
[Exam Taker AUST : P.K.B. (A.P.-2019); Combined 2 Banks (Officer-2018)]
4639.4 4769.6 4830.8 None of these d
 mgvavb : awi, µqg~j¨ x UvKv
weµqg~j¨ 3362 UvKv n‡j jvf (3362 – x) UvKv
weµqg~j¨ 2346 UvKv n‡j ÿwZ (x – 2346) UvKv
cÖkœg‡Z, x – 2346 = 3362 – x
 2x = 5708  x =
5708
2
 x = 2854 UvKv
20% jv‡f,
µqg~j¨ 100 UvKv n‡j weµqg~j¨ (100 + 20) = 120 UvKv
1 =
120
100
2854 =
120
100
× 2854
= 3424.8 UvKv
7. There will be a loss of 10% if a chair is sold for Tk. 540.
At what price should the chair be sold to make a profit
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?)
[BMB : 365] [Exam Taker IBA : IFIC Bank Ltd. (MTO-2018); www.competoid.com]
660 600 720 900 c
 mgvavb : 10% ÿwZ‡Z,
" 1 " " "
100
90
"
" 540 " " "
100
90
 540 " = 600 UvKv
20% jv‡f, weµqg~j¨ = (600 + 600 Gi 20%) UvKv
=



600 + 600 
20
100
= 720 UvKv
8. Two lots of onions with equal quantity, one costing 10
Tk. per kg. and the other costing 15 Tk. per kg are
mixed together and whole lot is sold at 15 Tk. per kg.
What is the profit or loss? [BMB : 367]
[Sonali and Janata Bank (Officer IT) – 19 + www.competoid.com]
10% loss 10% profit
20% loss 20% profit d
 mgvavb: Let, each lot contains x kg of onions
 Total onion = x + x = 2x kg
Total cost price = x × 10 + x × 15 = 25x Tk.
Total selling price = 2x × 15 = 30x Tk.
 selling price > cost price
So, profit
Profit = 30x  25x = 5x Tk.
 Percentage profit =
5x
25x
× 100% = 20%
9. The percentage profit earned by selling an article for
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
1280 UvKvq wewµ Ki‡j †h kZKiv ÿwZ nq Zvi mgvb| 25%
jv‡f cY¨wU KZ UvKvq wewµ Ki‡Z n‡e?) [BMB : 57] [Exam Taker AUST :
P.K.B. (E.O. Cash-2019); www.examveda.com; www.indiabix.com]
2000 Tk. 2200 Tk. 2400 Tk. Datainadequate
None of these a
cÖ_g †ÿ‡Î, weµqg~j¨ = 1920 UvKv
jvf = weµqg~j¨ – µqg~j¨ = 1920 – x
kZKiv jvf =
jvf
µqg~j¨  100% =
1920 – x
x
 100%
wØZxq †ÿ‡Î, weµqg~j¨ = 1280 UvKv
ÿwZ = µqg~j¨ – weµqg~j¨ = x – 1280
kZKiv ÿwZ =
ÿwZ
µqg~j¨  100% =
x – 1280
x
 100%
cÖkœg‡Z, cÖ_g †ÿ‡Îi kZKiv jvf = wØZxq †ÿ‡Îi kZKiv ÿwZ

1920 – x
x
 100 =
x – 1280
x
 100
 1920 – x = x – 1280  2x = 3200  x = 1600
25% jv‡f weµqg~j¨ (100 + 25) = 125 UvKv
µqg~j¨ 100 UvKv n‡j weµqg~j¨ 125 UvKv
 1
125
100
UvKv
 1600
125  1600
100
= 2000 UvKv
wb‡R Kiæb
5. *The cost price of an article is 7840 Tk. What should be
the selling price of the article so that there is a profit of
7%? (GKwU c‡Yï µqg~j¨ 7840 UvKv| 7% jvf Ki‡Z PvB‡j
cY¨wU‡K KZ UvKvq weµq Ki‡Z n‡e?) [Pubali Bank (TAJO Cash) – 19;
www.examveda.com; www.doubtnut.com]
8000 Tk. 8300 Tk. 8388.80Tk. 8500.50 Tk. c
14. *A sell an article which costs him 400 Tk. to B at a
profit of 20%. B then sells it to C, making a profit of
10% on the price he paid to A. How much does C pay
B? (A GKwU cY¨ 400 UvKv `v‡g µq K‡i 20% jv‡f B Gi
wbKU weµq K‡i| Zvici B Zvi µqg~‡jï Dci 10% jv‡f C Gi
wbKU weµq K‡i| C, B †K KZ UvKv †`q?)
472 Tk. 476 Tk.
528 Tk. 532 Tk. c
16. *A trader buys some goods for 150 Tk. If the overhead
expenses be 12% of cost price, then at what price
should it be sold to earn 10%? (GKRb we‡µZv 150 UvKv
w`‡q wKQz gvjvgvj µq K‡i| hw` Zvi Avbylvw½K e¨q  µqg~‡jï
12% nq, 10% jvf Ki‡Z n‡j KZ UvKvq weµq Ki‡Z n‡e?)
184.80 Tk. 185.80 Tk.
187.80 Tk. 188.80 Tk. a
27. *Abhishek purchased 140 shirts and 250 trousers at
450 Tk. and at 550 Tk. respectively. What should be
the overall average selling price of shirts and trousers
so that 40% profit is earned? (rounded off to next
integer) (Awf‡lK 140 wU kvU© Ges 250 wU UªvDRvi h_vµ‡g 450
UvKv Ges 550 UvKv `‡i µq Ki‡jv| 40% jvf Ki‡Z n‡j kvU©
Ges UªvDRv‡ii Mo weµqg~j¨ KZ n‡Z n‡e?) [www.examveda.com]
700 Tk. 710 Tk.
720 Tk. 725 Tk.
None of these c
29. *Saransh purchased 120 reams of paper at 80 Tk. per
ream. He spent 280 Tk. on transportation, paid octroi
at the rate of 40 paise per ream and paid 72 Tk. to the
coolie. If he wants to have a gain of 8%, what must be
the selling price per ream? (cÖwZ wig 80 UvKv K‡i mvivÝ
120 wig †ccvi µq Ki‡jv| †m 280 UvKv hvZvqvZ eve` LiP
w`‡jv, cÖwZ wi‡g 40 cqmv K‡i Ki w`‡jv Ges 72 UvKv Kzwj‡K
cÖ`vb Ki‡jv| hw` †m 8% jvf Ki‡Z Pvq Zvn‡j Zv‡K cÖwZ wig
KZ UvKv `‡i weµq Ki‡Z n‡e?)
86 Tk. 87.48 Tk.
89 Tk. 90 Tk. d
31. *Jacob bought a scooter for a certain sum of money. He
spend 10% of the cost on repair and sold the scooter
for a profit of 1100 Tk. How much did he spend or
repairs if he made a profit of 20% (BqvKze wKQz UvKv w`‡q
GKwU ¯‹zUvi wKb‡jv Ges µqg~‡jï 10% UvKv LiP K‡i †givgZ
Ki‡jv| Zvici †m 1100 UvKv jv‡f ¯‹zUviwU wewµ Ki‡jv| hw` †m
20% jv‡f wewµ K‡i, Zvn‡j †givgZ LiP KZ UvKv wQ‡jv?)
[www.examveda.com]
400 Tk. 440 Tk. 500 Tk. 550 Tk. c
37. *A fruitseller sells mangoes at the rate of 9 Tk. per kg
and thereby loses 20%. At what price per kg, he should
have sold them to make a profit of 5%? (cÖwZ †KwR Avg 9
UvKv `‡i wewµ Kivq GKRb dj we‡µZvi 20% ÿwZ nq| 5%
jvf Kivi Rb¨ cÖwZ †KwR Avg KZ UvKvq wewµ Kiv ìKvi wQj?)
[www.examveda.com]
11.81 Tk. 12 Tk.
12.25 Tk. 12.31 Tk. a
46. *At what profit percent must an article be sold so that
by selling at half that price, there may be a loss of
30%? (kZKiv KZ fvM jv‡f GKwU cY¨ weµq Ki‡Z n‡e, hv‡Z
H `v‡gi A‡a©K `v‡g cY¨wU wewµ Ki‡j 30% ÿwZ n‡e?)
25% 36% 40% 42% c
58. *Profit earned by selling an article for 1060 Tk. is 20%
more than the loss incurred by selling the article for 950
Tk. At what price should the article be sold to earn 20%
profit? (GKwU cY¨ 1060 UvKvq wewµ Ki‡j hZ UvKv jvf nq, †mB
cY¨wU 950 UvKvq wewµ Ki‡j hv ÿwZ nq Zvi †_‡K 20% †ewk|
20% jvf Ki‡Z PvB‡j cY¨wU KZ UvKvq cY¨wU weµq Ki‡Z n‡e?)
[www.competoid.com]
980 Tk. 1080 Tk. 1800 Tk. None of these d
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
dozen should he sell them to make a profit of 20%?
(GKRb e¨w³ UvKvq 3wU K‡i wKQz wK¬c wKb‡jv Ges UvKvq 2wU K‡i
GKB msL¨K wK¬c wKb‡jv| 20% jvf Ki‡Z n‡j cÖwZ WRb KZ
UvKv K‡i weµq Ki‡Z n‡e?)
4 Tk. 5 Tk.
6 Tk. 7 Tk. c
137. Vineet calculates his profit percentage on the selling price
whereas Roshan calculates his profit on the cost price.
They find that the difference of their profits is 275 Tk. If
the selling price of both of them are the same and Vineet
gets 25% Profit whereas Roshan gets 15% profit, find
their selling price. (webxZ Zvi kZKiv jvf weµqg~‡jï Dci
wnmve K‡i Ges †ivmvb µqg~‡jï Dci wnmve K‡i| Zviv †`Lj †h
Zv‡ì jv‡fi cv_©K¨ 275 UvKv| hw` `yR‡bi weµqg~j¨ mgvb nq Ges
webxZ 25%, †ivmvb 15% jvf K‡i| Zv‡ì weµqg~j¨ wbY©q Ki?)
2100 Tk. 2250 Tk. 2300 Tk. 2350 Tk. c
197. A dress shop marked down all items as following:
(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.
C 70 Tk. 60 Tk.
D 75 Tk. 65 Tk.
Which group of items was offered at the greatest rate
of discount (†Kvb MÖæ‡ci †ÿ‡Î me‡P‡q †ewk g~j¨Qv‡oi myweav
†`qv n‡q‡Q?)
A B C D b
TYPE 04 : µqg~j¨ wbY©q m¤úwK©Z mgm¨v
Example
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.
33 more, he would have had a profit of 30% . The cost
price of the article is = ? [BMB : 308]
Rs. 330 Rs. 155 Rs. 150 Rs. 300 c
 mgvavb : Suppose, Cost price of the article is x
First selling price = (x  5% of x) = 0.95x
If the bought it 10% less then cost price become = (x  10% of x)
= 0.9x
To get 30% profit then 2 nd selling price = 0.9x + 30% of 0.9x
= 1.17x
According to question, 2nd Selling price  1st Selling price = 33
 1.17x  0.95x = 33
 0.22x = 33  x =
33
0.22
 x = 150
Then cost price 150.
2. A grocer buys some eggs at Tk. 3 each. He finds that 12
of them are broken, but he sells the others at Tk. 4 each
and makes profit of Tk. 96. How many eggs did he
buy? (GKRb gyw` †`vKvb`vi cÖwZ 3 UvKvq wKQz wWg µq K‡i| †m
†`Lj Zv‡ì g‡a¨ 12wU wWg fv½v, wKš‘ †m evKx wWg¸‡jv 4 UvKvq
weµq K‡i Ges 96 UvKv jvf K‡i| †m KZ¸‡jv wWg µq
K‡iwQj?) [BMB : 316] [Exam Taker Arts : B.D.B.L. (S.O.-2017)]
140 142 144 150 c
 mgvavb : awi, †m wWg µq K‡iwQj x wU
cÖwZwU wW‡gi µqg~j¨ 3 UvKv
 x wU wW‡gi µqg~j¨ 3x UvKv
12 wU wWg †f‡½ hvIqvq wWg Av‡Q (x  12)wU
cÖwZwU wW‡gi weµqg~j¨ 4 UvKv
 (x  12)wU ” ” 4 (x  12) ” = 4 (x  12) UvKv
 96 = 4 (x  12)  3x  4x  48  3x = 96
 x = 96 + 48  x = 144
3. A man buys oranges at the rate of 35 taka per 100 pieces
and sells those at 7.20 taka per dozen. If the profit is 30
taka. How many oranges did he buy? (GKRb †jvK cÖwZ
100wU Kgjv 35 UvKvq µq K‡i Ges cÖwZ WRb 7.2 UvKvq weµq
K‡i| hw` jvf 30 UvKv nq, Z‡e †m KZwU Kgjv wK‡bwQj?
[BMB : 319] [Exam Taker IBA : IFIC Bank Ltd. (TSO-2019)]
210 120 110 90 b
 mgvavb : 100wU Kgjvi µqg~j¨ 35 UvKv
1 " " "
35
100
"
12 " " "
12  35
100
" = 4.2 UvKv
 cÖwZ WR‡b (12wU) jvf = (7.2 – 4.2) UvKv = 3UvKv
3 UvKv jvf nq 12 wU Kgjvq
1 " " "
12
3
" "
30 " " "
12
3
 30 = 120wU Kgjvq
4. A sold a watch to B at a gain of 20% and B sold it to C
at a loss of 10%. If C bought the watch for Tk. 216, at
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
weµq K‡i| C hw` NwowU 216 UvKvq µq K‡i, Z‡e A NwowU KZ
UvKvq µq K‡iwQj?) [BMB : 335]
[Exam Taker AUST : Combined 8 Banks (S.O.-2018)]
Tk. 200 Tk. 216 Tk. 250 Tk. 176 a
 mgvavb : 10%ÿwZ‡Z, µqg~j¨ 100 UvKv n‡j weµqg~j¨ (100 – 10) = 90 UvKv
1
100
90
216
100
90
× 216 UvKv = 240 UvKv
 A Gi KvQ †_‡K B 240 UvKvq NwowU weµq K‡iwQj|
20% jv‡f µqg~j¨ 100 UvKv n‡j weµqg~j¨ (100 + 20) = 120 UvKv
1
100
120
240
100
120
× 240 UvKv = 200 UvKv
AZGe, A NwowU 200 UvKvq µq K‡iwQj|
5. A trader marked the price of an article 30% above the
cost price and gave the buyer 10% discount on marked
price, thereby gaining Tk. 340. The cost of the article
is? (GKRb ewYK †Kvb c‡Yï wjwLZ g~j¨ µqgy‡jï 30% †ewk
a‡i Ges †µZv‡ì 10% g~j¨Qvo †`q Ges 340 UvKv jvf AR©b
K‡i| cY¨wUi µqg~j¨ KZ?) [BMB : 336]
[Exam Taker AUST : Sonali Bank (A.P.-2016)]
3000 2000 1900 1800 b
 mgvavb : awi, µqg~j¨ 100 UvKv|
 wjwLZ g~j¨ = (100 + 100 Gi 30%) = 130 UvKv
10% Qv‡o weµqg~j¨ = (130  130 Gi 10%) = 117 UvKv
 †gvU kZKiv jvf = (117  100) ev 17 UvKv
jvf 17 UvKv nq hLb µqg~j¨ 100 UvKv
1
100
17
340
100
17
× 340 = 2000 UvKv
weKí mgvavb : x% = 30% ; y% = 10% (g~j¨Qvo) P = 340 (jvf)
 µqg~j¨, c =
100
x  y 
xy
100
P =
100
30 – 10 –
30  10
100
 340 UvKv
=
100
20  3
× 340 UvKv =
100
17
× 340 UvKv = 100 × 20 = 2000 UvKv
µqg~j¨ c Ges ZvwjKv g~j¨ c Gi x% †ewk n‡j
ZvwjKvg~j¨ = c + c Gi x% = c



1 +
x
100
y% g~j¨Qv‡o weµqg~j¨
= c



1 +
x
100
– c



1 +
x
100
Gi y%
= c



1 +
x
100 


1 
y
100
 jvf, P = weµqg~j¨ – µqg~j¨

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

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

15% 16
1
6
% 16
2
3
% 20% c
 mgvavb: (5 + 1) = 6 WR‡bi g‡a¨ wWmKvD›U cvq 1 WRb|
1 WR‡bi g‡a¨ wWmKvD›U cvq
1
6
WRb
100 ” ” ” ”



1
6
 100 WRb = 16
2
3
%
3. A discount of 15% on one article is the same as a
discount of 20% on another article. The costs of the
two articles can be (GKwU c‡Yï Dci 15% Qvo Aci c‡Yï
20% Qv‡oi mgvb| `ywU c‡Yï µqg~j¨ KZ?) [BMB : 203]
40 Tk., 20 Tk. 60 Tk., 40 Tk.
80 Tk., 60 Tk. 60 Tk., 40 Tk. c
 mgvavb: awi, `ywU c‡Yï µqg~j¨ x Ges y UvKv|
Zvn‡j, x Gi 15% = y Gi 20%
 x 
15
100
= y 
20
100
=
x
y
=
20
15
=
4
3
 x Ges y Gi AbycvZ 4 : 3|
GB AbycvZ Abyhvqx, `ywU c‡Yï µqg~j¨ 80 UvKv 360 UvKv|
4. *Successive discounts of 10%, 12% and 15% amount to a
single discount of (10%, 12% Ges 15% Gi wZbwU avivevwnK
Qvo KZ kZvsk Qv‡oi mgvb?) [BMB : 211] [www.examveda.com]
32.68% 35.28% 36.68% Noneofthese a
 mgvavb: awi, GKwU c‡Yï wjwLZ g~j¨ 100 UvKv
10%, 12% I 15% Qvo †`qv nq-
Zvn‡j weµqg~j¨ = 100 Gi 90% Gi 88% Gi 85%
=



100 
85
100

88
100

90
100
= 67.32 UvKv
GKK n«vm= (100 – 67.32)% = 32.68%
5. Three successive discounts of 20% on the marked price
of a commodity are together equivalent to a single
discount of (GKwU c‡Yï evRvi g~‡jï Ici cici wZbwU 20%
g~j¨Qvo w`‡j †mwU †gv‡Ui Ici wb‡Pi †Kvb g~j¨Qv‡oi mgvb n‡e?)
[BMB : 213]
48.8% 50.2% 55.8% 60% a
 mgvavb: awi, evRvig~j¨ 100 UvKv
 weµqg~j¨ = 100 UvKvi 80% Gi 80% Gi 80%
=



100 
80
100

80
100

80
100
= 51.20 UvKv
 g~j¨Qvo = (100 – 51.20)% = 48.8%
6. *A dealer buys an article marked at 25000 Tk. with
20% and 5% off. He spends 1000 Tk. on its repairs and
sells it for 25000 Tk. What is his gain of loss percent?
(GKRb eëmvqx 25000 UvKv wjwLZ g~‡jï GKwU cY¨ 20% Ges
5% Qv‡o µq K‡i| †m 1000 UvKv w`‡q GwU †givgZ K‡i Ges
25000 UvKvq wewµ K‡i, Zvi kZKiv jvf ev ÿwZ KZ?) [BMB : 216]
Loss of 25% Gain of 25%
Loss of 10% Gain of 10% b
 mgvavb: 20% I 5% Qv‡o,
cY¨wUi µqg~j¨ = 25000 Gi 80% Gi 95%
= 25000 
80
100

95
100
= 19000 UvKv|
†givgZ LiP eve` µqg~j¨ = 19000 + 1000 = 20000 UvKv
 cY¨wUi weµqg~j¨ = 25000 UvKv †Ìqv Av‡Q
†h‡nZz weµqg~j¨ µqg~j¨ A‡cÿv †ewk ZvB jvf n‡e Ges
kZKiv jvf =
weµqg~j¨µqg~j¨
µqg~j¨  100%
=



5000
20000
 100 % = 25%
7. If an article with marked price of 400 Tk. is sold at
successive discounts of 10%, 25% and 15%, what is the
approximate price the coustomer has to pay? (hw` GKwU
c‡Yï wjwLZ g~j¨ 400 UvKv Ges cY¨wU 10%, 25% Ges 15%
avivevwnK Qv‡o weµq nq, Zvn‡j †µZv‡K µqg~j¨ eve` KZ UvKv
cÖ`vb Ki‡Z n‡e?) [BMB : 217]
230 Tk. 270 Tk. 300 Tk. 360 Tk. a
 mgvavb: †µZvi µqg~j¨ w`‡Z n‡e wjwLZ g~j¨ †_‡K 10%, 25%
Ges 15% Qvo ev` w`‡q|
 µqg~j¨ = 400 Gi (10010)% Gi (10025)% Gi (10015)%
400 
90
100

75
100

85
100
= 229.50 UvKv = 230 UvKv (cÖvq)
8. Two shopkeepers announce the same price of 700 Tk.
for a sewing machine. The first offers successive
discounts of 30% and 6% while the second offers
successive discounts of 20% and 16%. The shopkeeper
that offers better discount, charges ........ less than the
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
`ywU g~j¨Qvo Ges wØZxqRb 20% I 16% Gi cici `ywU g~j¨Qv‡oi
my‡hvM †`q| †h †`vKvb`vi A‡cÿvK…Z fv‡jv myweav †`q, †m
evwKR‡bi †P‡q KZ UvKv Kg †bq?) [BMB : 224]
9.80 Tk. 16.80 Tk. 22.40 Tk. 36.40 Tk. a
 mgvavb: 1g †ÿ‡Î, Qvo 30% I 6%, ZvB-
weµqg~j¨ = 700 UvKvi 70% Gi 94%
= 700 
70
100

94
100
= 460.60 UvKv
2q †ÿ‡Î, Qvo 20% I 16% ZvB-
weµqg~j¨ = 700 UvKvi 80% Gi 84%
= 700 
80
100

84
100
= 470.40 UvKv
 cv_©K¨ = (470.40 – 460.60) = 9.80 UvKv
9. A company offers three types of successive discounts
(GKwU †Kv¤úvwb wZb ai‡bi ch©vqµwgK g~j¨Qvo cÖ`vb K‡i)
(i) 25% and 15%, (ii) 30% and 10%, (iii) 35% and 5%
which offer is the best for a customer? ((i) 25% Ges 15%
(ii) 30% Ges 10% (iii) 35% Ges 5%| GKRb †µZvi Rb¨
†KvbwU me‡P‡q fv‡jv?) [BMB : 225]
First offer Second offer
Third offer Any one; all equally good c
 mgvavb: awi, GKwU c‡Yï evRvig~j¨ 100 UvKv
(i) me©‡kl g~j¨ = 100 UvKv Gi 75% Gi 85%
= 100 
75
100

85
100
= 63.75 UvKv
(ii) me©‡kl g~j¨ = 100 UvKv Gi 70% Gi 90%
= 100 
70
100

90
100
= 63 UvKv
(iii) me©‡kl g~j¨ = 100 UvKv Gi 65% Gi 95%
= 100 
65
100

95
100
= 61.75 UvKv
 (iii) Gi †ÿ‡Î me©‡kl g~j¨ me‡P‡q Kg| ZvB GwU me‡P‡q fv‡jv Advi
wb‡R Kiæb
202. A fan is listed at 1500 Tk. and a discount of 20% is
offered on the list price. What additional discount must
be offered to the customer to bring the net price to
1104? (GKwU d¨v‡bi `vg 1500 UvKv †jLv n‡jv Ges 20% Qvo
†`qv n‡jv| Kv÷gvi‡ì‡K AviI kZKiv KZ Qvo w`‡j bxU g~j¨
1104 UvKv n‡e?) [www.examveda.com; www.competoid.com]
8% 10% 12% 15% a

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

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

15 16 -- lecture (profit & loss)--- [www.onlinebcs.com]

15 16 -- lecture (profit & loss)--- [www.onlinebcs.com]

Recommended

Recommended

More Related Content

What's hot

What's hot (19)

Similar to 15 16 -- lecture (profit & loss)--- [www.onlinebcs.com]

Similar to 15 16 -- lecture (profit & loss)--- [www.onlinebcs.com] (20)

More from Itmona

More from Itmona (20)

Recently uploaded

Recently uploaded (20)