A) Profit and loss

1) Gain = (S.P.) - (C.P.)

2) Loss = (C.P.) - (S.P.)
3) Gain % = (Gain x 100)/C.P.
4) Loss % = (Loss x 100)/C.P.
5) SP = ((100 + Gain %) x C.P)/100
6) SP = ((100 - Loss %) x C.P.)/100
7) C.P. = (100 x S.P.)/ (100 + Gain %)
8 ) C.P. = (100 x S.P.)/ (100 - Loss %)
9) When a person sells two similar items, one at a gain of say x%, and the other at a loss of x%, then the seller
always incurs a loss given by:
Loss % = ((Common Loss and Gain %) /10) ^2 = (x*x)/100.
10) If a TRADER

professes to sell his goods at cost price, but uses false weights, then

Gain % = [(Error x 100) /(True Value) - (Error)]%

B ) Percentage
1) To express x% as a fraction: x%=x/100.
2) To express a/b as a percent: a/b=[(a/b)*100]%
3) (i) If the price of a COMMODITY

increases by R%, then the reduction in consumption so as not to increase

the expenditure is: [(R/ (100+R))*100]%

(ii) If the price of a commodity decreases by R%, then the increase in consumption so as not to decrease the
expenditure is: [(R/ (100-R))*100]%
4) Results on Population: Let the population of a town be P now and suppose it increases at the rate of R% per
annum, then:
(i) Population after n years = P * (1 + R/100)^n
(ii) Population n years ago = P /(1 + R/100)^n
5) Results on Depreciation: Let the present value of a machine be P. Suppose it depreciates at the rate of R% per
annum. Then:
(i) Value of the machine after n years = P *(1 - R/100) ^n
(ii) Value of the machine n years ago = P / (1 - R/100) ^n
6) If A is R% more than B, then B is less than A by:
[(R/ (100+R)) * 100]%
7) If A is R% less than B, then B is more than A by : [(R/ (100-R)) * 100]%

C) Average
1) Average = (sum of observation) / (Number of observations)
2) Suppose a man covers a certain distance at x kmph and an equal distance at y kmph. Then, the average
speed during the whole journey is (2xy/(x+y)) kmph
D) Time and Work
1) If A can do a piece of work in n days, then A's 1 day's work = 1/n

2) If A's 1 day's work = 1/n, then A can finish the work in n days.
3) If A is twice as good a workman as B, then:
(i) Ratio of work done by A and B = 2:1
(ii) Ratio of times taken by A and B to finish a work = 1:2
E) Time and Distance
1) (i) Speed = Distance / Time
(ii) Time = Distance / Speed
(iii) Distance = Speed * Time
2) x km/hr = (x * 5/18) m/sec
3) x m/sec = (x * 18/5) km/hr
4) If the ratio of the speeds of A and B is a : b, then the ratio of the times taken by then to cover the same
distance is 1/a : 1/b or b : a.
5) Suppose a man covers a certain distance at x km/hr and an equal distance at y km/hr. Then, the average
speed during the whole journey is: [2xy/(x+y)] km / hr

F) Partnership
1) Ratio of Divisions of Gains:
(i)When investments of all the partners are for the same time, the gain or loss is distributed among the partners in
the ratio of their investments.
Suppose A and B invest Rs. x and Rs. y respectively for a year in a business, then at the end of the year:
(A's share of profit) : (B's share of profit) = x : y.
(ii) When investments are for different time periods, then equivalent capitals are calculated for a unit of time by
taking (capital x number of units of time). Now gain or loss is divided in the ratio of these capitals.
Suppose A INVESTS

Rs. x for p months and B invests Rs. y for q months then,

(A's share of profit) : (B's share of profit)= xp : yq.

2) Working and Sleeping Partners: A partner who manages the business is known as a working partner and the
one who simply invests the MONEY

is a sleeping partner.

G) Simple Interest
1) Principal: The money borrowed or lent out for a certain period is called the principal " or " the sum".
2) Interest: EXTRA MONEY

paid for using others money is called "interest".

3) Simple Interest (S.I.): If the interest on a sum borrowed for certain period is reckoned uniformly, and then it is
called "simple interest".
Let Principal = P, Rate = R% per annum (p.a.) and Time = T years. Then:
(i) Simple Interest = (P*T*R)/100
(ii) P = (100*S.I.) / (R*T); R = (100*S.I.) / (P*T) ; T = (100*S.I.) / (P*R).

H) Ratio and Proportion

1) The ratio of two quantities a and b in the same units, is the fraction a/b and we write it as a : b.
2) Proportion: The equality of two ratios is called proportion.
If a : b = c : d, we write a : b :: c : d and we say that a, b, c, d are in proportion . Here a and d are called
"extremes", while b and c are called "mean terms".
Product of means = Product of extremes. Thus, a : b :: c : d (b x c) = (a x d).
3) (i) Fourth Proportional : If a : b = c : d, then d is called the fourth proportional to a, b, c.
(ii)Third Proportional: a : b = c : d, then c is called the third proportion to a and b.
(iii)Mean Proportional: Mean proportional between a and b is (ab) ^0.5.
4) (i) Comparison of Ratios : We say that (a : b) > (c : d) -> a/b > c/d .
(ii) Compounded Ratio: The compounded ratio of the ratios: (a : b), (c : d), (e : f) is : (ace : bdf)
5) (i) Duplicate ratio of (a : b) is (a^2 : b^2).
(ii) Sub-duplicate ratio of (a : b) is (a^0.5 : b^0.5).
(iii) Triplicate ratio of (a : b) is (a^3 : b^3).
(iv) Sub-triplicate ratio of (a : b) is (a^1/3 : b^1/3).
(v) If a/b=c/d , then a+b/a-b = c+d/c-d [componendo and dividendo]
6) (i)We say that x is directly proportional to y, if x = ky for some constant k.
(ii)We say that x is inversely proportional to y, if xy = k for some constant k.
I) Permutations and Combinations
1) Factorial Notation: Let n be a positive integer. Then, factorial n, denoted n! is :
n! = n(n - 1)(n - 2) ... 3.2.1.
2) Permutations: The different arrangements of a given number of things by taking some or all at a time are called
"permutations".
3) Number of permutations: Number of all permutations of n things, taken r at a time, is given by:
nPr = n(n - 1)(n - 2) ... (n - r + 1) = n! / (n-r)!
4) If there are n subjects of which p1 are alike of one kind; p2 are alike of another kind; p3 are alike of third kind
and so on and pr are alike of rth kind,
Such that (p1 + p2 + ... pr) = n.
Then, number of permutations of these n objects is = n! / (p1!).(p2)!.....(pr!)
5) Combinations: Each of the different groups or selections which can be formed by taking some or all of a
number of objects is called a "combination".
6) Number of Combinations: The number of all combinations of n things, taken r at a time is:
nCr = n! / (r!)(n - r!) = n(n - 1)(n - 2) ... to r factors / r!
J) Chain Rule
1) Direct Proportion: Two quantities are said to be directly proportional, if on the increase (or decrease) of the
one, the other increases (or decreases) to the same extent.
2) Indirect Proportion: Two quantities are said to be indirectly proportional, if on the increase of the one, the other
decreases to the same extent and vice-versa.
K) Numbers

1) (a + b)(a - b) = (a^2 - b^2)

2) (a + b)^2 = (a^2 + b^2 + 2ab)
3) (a - b)^2 = (a^2 + b^2 - 2ab)
4) (a + b + c)^2 = a^2 + b^2 + c^2 + 2(ab + bc + ca)
5) (a^3 + b^3) = (a + b)(a^2 - ab + b^2)
6) (a^3 - b^3) = (a - b)(a^2 + ab + b^2)
7) (a^3 + b^3 + c^3 - 3abc) = (a + b + c)(a^2 + b^2 + c^2 - ab - bc - ac)
8 ) When a + b + c = 0, then a^3 + b^3 + c^3 = 3abc.
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