2.

EVERYDAY ARITHMETIC
Directly or indirectly we use arithmetic in our day-to-day life. The literacy rate is calculated by
the 3 Rs namely Read, wRite and aRithmetic. From this we can conclude that arithmetic takes
an important role in our daily life. For successful life one must know the values of arithmetic.
2.1 Ratio and Proportion
2.2 Percentage
2.3 Shopping
2.4 Finance

2.1 Ratio and Proportion :

2.1.1 Ratio formation

2.1.2 Comparison of ratios
2.1.3 Proportion formation
2.1.4 Proportion Applications
2.1.5 Direct variation
2.1.1 Ratioformation :
Introduction :
In our day-to-day life we compare quantities by means of their measurements.
When we compare two quantities of the same kind by division, we have a ratio of those two
quantities.
Definition :
Ratio means Comparison of two similar quantities by division.
Example 1 :
In a classroom there are 25 boys and 15 girls. What is the ratio between the number of boys
and the number of girls?
Solution :
25
The ratio between the number of boys and number of girls = 15
5
When reduced to lowest form = 3
It is customary to write this ratio as 5 : 3
Ratio between the number of boys and girls = 5 : 3 (read as 5 is to 3)
Remarks :
1) Usually the symbol : is used to denote "ratio"
2) The ratio is generally denoted in the form a : b
3) Ratio should be in the lowest form.
2
For example, 2 : 4 is not in the lowest form because 4 is not the simplified form. The
1
simplified form is 2 . Lowest form of 2 : 4 is 1 : 2.

69
 4) The order in the ratio is very important.
For example, the ratio of number of boys to number of girls is different from the ratio of the
number of girls to the number of boys.
5) Ratio is purely a number. It should not be expressed in terms of any unit.
[See Example 3].
6) The two quantities must be expressed in the same unit [see examples 4 & 5].
Discuss :
In the example 1, what is the ratio of the number of girls to the number of boys?
Example 2:
The age of Ramus father is 40 years and that of Ramu is 10 years. What is the ratio between
the fathers age and Ramu's age?
Solution :
Ratio between the father's age and Ramu's age = 40 : 10
= 4:1
Note : We cannot write the above ratio as 1 : 4, Why?
Example 3:
The cost of a notebook is Rs. 20 and the cost of a pen is Rs. 15. What is the ratio between the
cost of a notebook and the cost of a pen?
Solution :
Ratio between the cost of a note book and the cost of a pen = 20 : 15
= 4:3
Note : We should not write the above ratio as 4 : 3 Rupees.
Example 4:
Find the ratio of 3 Kg to 750 g
Note : Here the two quantities are not in the same unit ; therefore convert them into the same
unit.
Solution :
3 Kg = 3 1000 = 3000 g
Required ratio = 3000 : 750
= 300 : 75
= 60 : 15
= 12 : 3
= 4:1
Example 5 : Find the ratio of 50 cm to 3m.

Solution :
3m = 3 100cm = 300 cm
Required ratio = 50 : 300
= 5 : 30
= 1:6

70
Example 6 :
Give two equivalent ratios to 2 : 3
Solution :
2 2 4
2:3 = 3 2 = 6 = 4:6
[Multiply the Numerator and the Denominator by 2]
2 3 6
2:3 = 3 3 = 9 = 6:9
[Multiply the Numerator and the Denominator by 3]
The two equivalent ratios to 2 : 3 are 4 : 6 and 6 : 9
Discuss :
2 4 6
In example 6, 3 , 6 , 9 are all equivalent fractions while 2 : 3, 4 : 6, 6 : 9are all
equivalent ratios. If one of these fractions or ratios is given, how will you get the other ?
Example 7:
Cheran gets Rs. 10000 as salary and his savings is Rs. 2000. Find the ratio of
a) his salary to savings
b) his salary to expenditure
c) his savings to expenditure
Solution :
a) Cherans salary = Rs. 10000
His savings = Rs. 2000
His expenditure = Rs. 10000 Rs. 2000
= Rs. 8000
Ratio of his salary to savings = 10000 : 2000
= 10 : 2
= 5:1
b) Ratio of his salary to expenditure = 10000 : 8000
= 10 : 8
= 5:4
c) Ratio of his savings to expenditure = 2000 : 8000
= 20 : 80 = 1 : 4
Example 8:
1 1
Find the lowest form of 2 : 1 2

Solution :
1 1
1 1 1 3 2 22 1
2 : 12 = 2 : 2 = 3 = 3 = 3 = 1:3
2 22
Example 9:
Find the lowest form of 1.3 : 6.5

71
Solution :
1.3 1.3 10 13 1
1.3 : 6.5 = 6.5 = = 65 = 5
6.5 10
= 1:5

Exercise 2.1
1) Express the following ratios in the lowest form
1 1
(a) 6 : 15 (b) 10 : 25 (c) 4 : 20 (d) 35 : 77 (e) 1.2 : 4.8 (f) 3 : 1 3

2) Express the following ratios in the lowest form

(a) 1 Kg to 250g (b) 20 cm to 2m (c) 500 ml to 3 litres (d) 30 min to 2 hours
(e) 25 paise to 2 Rs. (f) 60 students to 2 teachers
3) There are 2000 students in a school. 500 students went for an excursion. Find the ratio
between
(a) the total number of students and the number of students who went for the excursion
(b) the total number of students and the number of students who did not go for the
excursion.
4) John is 50 years old, his son is 10 years old. Write down the ratio between their ages
(a) 5 years ago (b) at present (c) after 5 years
5) 250 people are working in an office, out of which 150 are men and the remaining are
women. Find the ratio of
(a) the total number of people to that of men
(b) the total number of people to that of women
(c) the number of men to that of women.
6) Give three equivalent ratios to each of the following
1 1 2
(a) 1 : 4 (b) 2 : 5 (c) 2 : 1 2 (d) 1 : 3

7) (a) Is 8 : 32 equivalent to 16 : 60 ? (b) Is 99 : 11 equivalent to 9 : 1 ?

8) Match the following equivalent ratios
A B
2:3 12 : 15
1:4 6 : 15
4:5 6:9
2:5 12 : 16
3:4 5 : 20
2.1.2 Comparison of ratios :
Two ratios can be compared. To compare the ratios, convert the given ratios into fractions with
the same denominator.
Example 10:
Compare 3 : 4 and 4 : 5
Solution :
3 4
We have to compare 4 and 5

72
 The l.c.m. of denominators 4 and 5 is 20
3 3 5 15
4 = 4 5 = 20
4 4 4 16
5 = 5 4 = 20
16 15
20 is greater than 20
4 3
5 is greater than 4

Hence 4 : 5 is greater than 3 : 4

Discuss :
In the above example why did we take l.c.m. of the denominators?
Example 11 :
Divide Rs. 240 in the ratio 3 : 5
Solution :
3 : 5 means the first quantity is 3 parts and the second quantity is 5 parts.
The total number of parts = 3 + 5 = 8
8 Parts = Rs. 240
240
1 part = 8 = Rs. 30.

3 Parts = 330 = Rs. 90

5 parts = 530 = Rs. 150
Example 12:
The length and breadth of a rectangle are in the ratio 4 : 3. If the breadth is 21 cm, find the
length?
Solution
Breadth = 21 cm
The ratio of length to breadth is 4 : 3
Breadth = 3 parts
3 parts = 21 cm
21
1 part = 3 cm = 7 cm
Length = 4 parts
4 parts = 4 7 cm = 28 cm
Length of the rectangle = 28 cm

Exercise 2.2
1) (a) Which is greater 2 : 3 or 3 : 4? (b) Which is smaller 3 : 5 or 4 : 7?
2) (a) Write in ascending order 2 : 3, 4 : 5, 3 : 4
(b) Write in descending order 3 : 5, 7 : 9, 5 : 7
3) (a) Divide Rs. 300 in the ratio 2 : 3 (b) Divide 5 kg 600 gm in the ratio 4 : 3
(c) Divide 2m 25 cm in the ratio 5 : 4 (d) Divide 2 hour 30 minutes in the ratio 1 : 4

73
 4) Mixture 'A' has cement and sand in the ratio 1 : 4 and Mixture 'B' has cement and sand in
the ratio 2 : 7. Which mixture has more sand?
5) If Rs. 5,500 is divided between Vivek and Deepak in the ratio 6 : 5, who will get more and
how much more?
6) The length and breadth of a rectangle are in the ratio 7 : 2. If the length is 35 cm, find the
breadth.
7) The ratio of expenditure and savings in a family is 5 : 2. If the expenditure is Rs. 2,500,
what is the savings?
8) A box of Sweets was divided between Saravanan and Kumaran in the ratio of 3 : 4. If
Saravanan got 36 sweets , how many sweets did Kumaran get? What was the total number
of sweets in the box?

2.1.3 Proportion formation

Introduction :
If the cost of a particular pen is Rs. 5, then the cost of 5 pens is Rs. 25 and the cost of 8 pens is
Rs. 40. Now the ratio of two quantities is 5 : 8 further the ratio of their costs is 25 : 40. The lowest
form of costs is 5 : 8.
Therefore 5 : 8 = 25 : 40
Definition :
Proportion is an equality of two ratios.
Example 13 :
The cost of 4 notebooks is 24 and the cost of 7 notebooks is Rs. 42. What is the proportion?
Solution :
The ratio of two quantities = 4 : 7
The ratio of their costs = 24 : 42
The proportion is 4 : 7 = 24 : 42
Note : 1) We say that the four numbers are in proportion.
2) We cannot change the order of any one of the ratios. Here 4 : 7 42 : 24.
3) Is 7 : 4 = 42 : 24 ? Why?

Consider the proportion

2 : 3 = 10 : 15
The first and fourth terms (2 and 15) are called the extreme terms or extremes.
The second and third terms (3 and 10) are called the middle terms or means
Means
2:3 = 10 : 15
Extremes
Important Property :
Product of extremes = Product of means
In the above example 2 15 = 3 10
30 = 30

74
Discuss :
Consider any proportion and verify yourself whether the product of extremes is equal to the
product of means. Can we use this property to check whether the given 4 quantities are in proportion?
Can we find the missing term of a proportion when 3 of its terms are given?
Example 14 :
Verify 4 : 3 = 8 : 6 is a proportion or not.
Solution : Product of extremes = 4 6 = 24
Product of means = 3 8 = 24
24 = 24
These two products are equal.
4 : 3 = 8 : 6 is a proportion.
Example 15 :
If 2 : 5 = 6 : is a proportion, find the missing term.
Solution :
Product of extremes = 2
Product of means = 5 6 = 30.
Since it is a proportion, 2 = 30
Divide both sides by 2
2 30
2 = 2
30
= 2 = 15.
Example 16 : If 3 X = 4 Y, find X : Y
Solution :
3X = 4Y
Divide both sides by 3
3X 4Y
3 = 3
4
X = 3 Y
Divide both sides by Y
X 4Y 4
Y = 3Y = 3
X:Y = 4:3
Note : Discuss example 16, by writing
X:Y= : and use proportion property (Product of means = Product of extremes) to
fill the boxes.
Example 17 :
The income and Savings of a family are in the ratio 7 : 2. If the income of the family is
Rs. 5,600. Find how much is being saved.

75
Solution :
Let the savings be Rs. x.
The proportion is 7 : 2 = 5600 : x
(Income : Saving) = (Income : Saving)
7x = 2 5600
7x 2 5600
7 = 7 = 1600

x = 1600
The Savings = Rs. 1600.
Example 18 :
Using 3 and 10 as means write any two proportions.
Solution :
Given 3 and 10 are means
: 3 = 10 :

The product of the means 3 10 = 30

The product of Extremes must be 30
30 can be written as 2 15 or 6 5 etc.
2 : 3 = 10 : 15

6 : 3 = 10 : 5

Two proportions are 2 : 3 = 10 : 15 and

6 : 3 = 10 : 5
Example 19:
If the cost of 7m cloth is Rs. 49, find the cost of 5m cloth.
Quantity (in m) Cost (in Rs.)
7 49
5 ?
The proportion is
7 : 5 = 49 : ?

Product of means = 5 49 = 245

Product of Extremes = 7

7 = 245

7 245
7 = 7
245
= 7 = 35

The cost of 5 m cloth = Rs. 35.

76
 Exercise 2.3
1) Verify whether the following are proportion in the given order
(a) 1,2,3,4 (b) 5,10,15,30 (c) 2,4,6,8 (d) 10,12,18,20 (e) 0.2,0.4,8,16
2) Find the missing term
(a) 4 : 6 = :3 (b) 7 : = 21 : 15

(c) : 1.5 = 6 : 4.5 (d)) 10 : 25 = 25 :

3) The length and breadth of the rectangular ground are in the ratio 6 : 5. If its length is
120m, find the breadth of the ground. [Use proportion]
4) Cement and sand are mixed in the ratio 2 : 7 in a mixture. If the weight of cement is 100 kg,
What will be the weight of the sand?
5) The cost of 3m cloth is Rs. 135. Find the cost of 7m of the same cloth.
6) (a) Using 4 and 15 as means, write two proportions.
(b) Using 4 and 10 as extremes, write two proportions.
2.1.4 Proportion Applications :
If we want to draw a plan of a house, it is not possible to draw the plan in actual dimensions
(or size).
Let the ratio between drawn length and actual length be a : b
1) If a is less than b, we get a reduced figure.
2) If a = b, we get equal scale figure (same size figure)
3) If a is greater than b, we get an enlarged figure.
For example,
1) a house plan map a reduced figure
2) Geometrical figure drawn in note book equal scale figure
3) bacteria seen through microscope enlarged figure
a
Note : The ratio b is called the representative fraction (a and b must be in the same unit)
Example 20:
A map is drawn to the scale of 1 cm to 200 km.
(a) What is the representative fraction.
(b) If on this map the distance between Nellai and Chennai are 3 cm apart, what is the actual
distance between the two places?
Solution :
Note that the drawn length and the actual length are not in the same unit.
Therefore convert them into the same unit
Now 200 km = 200 100000cm (see Chapter 3)
= 2,00,00,000 cm
1
(a) The representative fraction = 20000000

(b) The distance between Nellai and Chennai (in map) = 3 cm

The actual distance between Nellai and Chennai = 3 200 = 600 km.

77
Discuss :
Look at the India map showing railway routes in India. Note the scale on the map and find the
distance between 1) Chennai and Trichy 2) Chennai and Delhi 3) Mumbai and Bangalore.

Exercise 2.4
1) A Map is drawn in the scale 1 cm to 1000 km
(a) Express this as a representative fraction
(b) What is the actual distance represented by 4.5 cm in the map ?
(c) What distance on the map will represent an actual distance of 2200 km ?
2) A scale used in a map is 1 cm to 500m.
(a) Express as a representative fraction.
(b) What is the actual distance represented by 7.5 cm on the map ?
(c) What distance on the map will represent an actual length of 2250m ?
3) Fill in the blanks :
Scale actual length drawn length
(a) 1 cm = 100m --------------- 3 cm
(b) 1 cm = 250 km 1250 km ---------------
(c) 1 cm = ------m 3750m 5 cm

Activity :
Draw a rough sketch of a rectangular field of length 500m and breadth 300m by taking a
suitable scale.
2.1.5 Direct variation
If two quantities vary always in the same ratio then they are in direct Variation.

Example 21:
A pen costs Rs. 10. What will be the cost of 5 pens, 8 pens and 10 pens.
Number of pens 1 5 8 10
Cost (Rs.) 10 50 80 100.
1 5 8 10
It is true that 10 = 50 = 80 = 100

The number of pens and their cost are in direct Variation.

Example 22 :
The following table gives the age and the corresponding weight of a person.
Age 5 10 15 20
Weight 20 30 40 50
5 10 15 20
Here 20 30 40 50

Eventhough the weight increases as age increases, the ratio of age to weight is not the same.
The age and the weight are not in direct variation.

78
Discuss :
Which of the following are examples for direct variation ?
(a) Number of pens purchased and amount paid for the same
(b) Height and weight of a person.
(c) Side and perimeter of a given square
(d) Speed and distance travelled in a given time.
Example 23:
A man travels at a certain uniform speed and covers 150 km in 3 hours. What will be the
distance covered by him in 5 hours in the same speed ?
Solution :
Let x be the distance covered in 5 hours.
Time (hour) distance (Km)
3 150
5 x
Time and distance are in direct Variation.
3 : 5 = 150 : x
3 x = 5 150
3x 5 150
3 = 3
5 150 750
x = 3 = 3 = 250 km

The distance covered in 5 hours = 250 km.

Example 24:
A reader reads 20 pages of a book in 2 hours in an uniform speed. How much time will it take
to read 50 pages of the same book in the same speed?
Solution :
Let x be the time taken to read 50 pages.
Quantity Time
(pages) (hours)
20 2
50 x
Quantity and time are in direct variation
20 : 50 = 2 : x
20 x = 50 2
20 x 50 2
20 = 20
50 2
x = 20 = 5 hours.
Example 25:
Verify whether the following represents direct variation.
Principal (in Rs.) 300 450 250 600
Interest (in Rs.) 18 27 15 36

79
Solution :
Arrange the principals in ascending order
250 300 450 600
15 18 27 36
250 50 300 50 450 50 600 50
Here the ratios are 15 = 3 ; 18 = 3 ; 27 = 3 ; 36 = 3 .
250 300 450 600
15 = 18 = 27 = 36

Here all the ratios are equal

They are in direct variation.
Exercise 2.5
1) Verify whether the following represent direct variation or not .
(a) Number of books 10 8 20 4
Cost (in Rs.) 25 20 50 10
(b) Time (in hrs.) 2 3 5 4
Distance (in kms) 70 100 175 120
(c) Age (in yrs) 2 6 4 8
Weight (in kg) 3.5 10.57 14 24
2) Complete the table if they are in direct variation
(a) 8 10 15 4 2
20
(b) 5 12 15 10
21 36
(c) 20 15 10
45 60 15
3) A bus covers 135 km in 3 hours. What will be the distance covered in 8 hours in the same
speed?
4) The mass of a rod whose length 10 cm is 250 gm. What will be the mass if the rod is 25 cm
long?
5) The interest for a certain principal for 5 years is Rs. 600. At the same rate, what will be the
interest for 8 years for the same principal?
6) The rent for a room for 2 months is Rs. 4400. What will be the rent for one year for that
room?
7) A machine prints 750 pages in 30 minutes. How much time will the machine take to print
4500 pages?
8) The cost of 15 chairs is Rs. 2250. Find the number of such chairs that can be purchased for
Rs. 10500.
9) The cost of 5 books is Rs. 250. Find the cost of 12 books.
10) The cost of 10 kg rice is Rs. 200. Find the cost of 2 kg rice.
11) A car needs 12 litres of petrol to cover a distance of 144 km. How much petrol will be
required for the car to cover a distance of 720 km?

80
 THINGS TO REMEMBER
1) When we compare two quantities of the same kind by division, we have a ratio of those
two quantities.
2) The ratio should be in the lowest form.
3) The order in the ratio is very important. It cannot be interchanged.
4) Ratio has no unit.
5) Two or more ratios can be compared
6) Proportion is an equality of two ratios.
7) The first and fourth terms of a proportion are called extremes. The second and third
terms of a proportion are called means.
8) In a proportion,
the product of extremes = the product of means.
9) If the ratio between the drawn length and actual length is a : b, then
(a) If a is less than b, we get a reduced figure.
(b) If a = b, we get equal scale figure
(c) If a is greater than b, we get an enlarged figure.
10) If two quantities vary always in the same ratio, then they are in direct variation.

2.2 Percentage :
2.2.1 Percentages, Fractions and Decimals Relationship
2.2.2 Profit and Loss
2.2.3 Profit and Loss percentage

2.2.1 Percentages, Fractions and Decimals Relationship :

Introduction :
Percent is an abbreviation for the Latin word "Percentum'. The meaning is per hundred or
hundredths.
Definition :
A percentage is a fraction whose denominator is 100.
The symbol for percentage is "%"
Example 26:
Convert the following into percentages
2 3 1
(a) 5 (b) 4 (c) 2
Solution :
2 2 100 40
(a) 5 = 5 100 = 100 = 40%
3 3 100 75
(b) 4 = 4 100 = 100 = 75%

1 1 100 50
(c) 2 = 2 100 = 100 = 50%

81
Example 27:
Convert the following into fractions
(a) 25% (b) 30% (c) 80%
Solution :
25 1
(a) 25% = 100 = 4

30 3
(b) 30% = 100 = 10

80 4
(c) 80% = 100 = 5

Example 28 :
Convert the following decimals into percentage
(a) 0.25 (b) 1.6 (c) 0.175
Solution :
100 25
(a) 0.25 = 0.25 100 = 100 = 25%

100 160
(b) 1.6 = 1.6 100 = 100 = 160%

100 17.5
(c) 0.175 = 0.175 100 = 100 = 17.5%

Example 29 :
The monthly salary of Meena is Rs. 4000. She spends 80% of her salary every month. How
much does she save every month?
Solution :
Meena's monthly salary = Rs. 4000
Expenditure = 80% of 4000
80
= 100 4000 = Rs. 3200
Savings = 4000 3200 = Rs. 800
Another method :
Expenditure = 80% of 4000
Savings = 20% of 4000
20
= 100 4000 = Rs. 800.
Example 30 :
1
Express 5 3 % as a fraction.
Solution :
1 16 16
1
53 3 3 3
5 3 % = 100 = 100 =
100 3
16 4
= 300 = 75

82
Example 31 :
1
Express 4 as (a) a ratio (b) a decimal (c) a percentage
1
Solution : (a) 4 = 1:4
1 1 100 25
(b) 4 = 4 100 = 100 = 0.25
1 1 100 25
(c) 4 = 4 100 = 100 = 25%

Note : A percentage can be written as a common fraction or a decimal fraction.

Fig. 2.1 Fig. 2.2 Fig. 2.3

Look at fig.2.1
1) How many small squares are there?
1
2) What fraction in each small square of the large square? 100

3) What decimal is it? (.01)
4) What percent is it? (1 %)
Look at fig. 2.2
1) How many small squares are shaded? (25)
2) Express the shaded portion in
25
(a) fraction 100 (b) decimal (0.25) (c) percent (25%)

Look at fig. 2.3
Express the shaded portion in (a) fraction (b) decimal (c) percent
Exercise 2.6
1) Complete the following table :
Fraction
in lowest with Decimal Percentage
terms denominator
100
1 25 .25 25%
4 100
1 .5
2
3
4

40%
60
100

83
 2) Convert the following into percentages :
2 7 3 1 1
(a) 5 (b) 25 (c) 50 (d) 2 2 (e) 2 5

(f) 1.25 (g) 2.15 (h) 0.05 (i) 0.25 (j) .125
3) Convert the following into fractions.
(a) 20% (b) 15% (c) 30% (d) 60%
4) Express the following in percentage :
(a) Rs. 2 in Rs. 20 (b) 5 in 25 (c) 3 in 15
1
(d) 100 ml in 2 litre (e) 250 gms in 1 kg (f) 50 cms in 1m

5) Find the following :

1
(a) 25% of 80 (b) 3 3 % of 60 metres
4 1
(c) 5 5 % of 20 kg (d) 7 2 % of 12 litres.
1 1
6) Which is smaller 5 2 % of 500 or 3 3 % of 300?

7) In a mathematics examination 20 students out of 25 passed. What is the pass percentage?

8) There are 10 girls in a class of 35 students. What is the percentage of boys?
9) 20% of Ravis income is Rs. 3000. Find his income.
10) In an examination Geetha obtained 95% marks. If the maximum marks is 500, find the
marks obtained by her.
11) The population of a town is 2,25,000. If it increases by 3% every year find the population of
town after one year.
12) The speed of a car is 60km per hour. If it is increased by 10% find the new speed of the car.
1
13) A person saves 8 3 % of his monthly salary. If his salary per month is Rs. 15,000, what is his
montly expenditure?
14) A boy got 8 out of 10 marks in the first test and 15 out of 20 marks in the second test. In
which test did he do better?
1 2
15) Mixture A has 22 2 % rice and the rest dhal. Mixture B has 5 part rice and the rest dhal.
Which mixture has more rice?
2.2.2 Profit and Loss :
Introduction :
Suppose a shopkeeper buys an article from a manufacturer or wholesale dealer, the money paid
by the shopkeeper to buy the article is called the cost price of the article. Generally we write C.P. for
the cost price.
The shopkeeper sells the article which is generally more than its C.P. The price at which the
shopkeeper sells the article is called the selling price of the article. Generally we write S.P. for the
selling price.
If the S.P. of an article is greater than the C.P., then the shopkeeper has earned a gain or profit.

84
Thus
Gain or profit = S.P. C.P.
Further, C.P. = S.P. Profit
S.P. = C.P. + Profit
If the S.P. of an article is less than the C.P. then the shopkeeper has suffered a loss.
Loss = C.P. S.P.
Further, S.P. = C.P. Loss
C.P. = S.P. + Loss
Example 32 :
An article was bought at Rs. 450 and sold for Rs. 500. Find the profit or loss.
Solution :
C.P. of an article = Rs. 450
S.P. of an article = Rs. 500
S.P. is greater than C.P. so there is a profit.
Profit = S.P. C.P.
= 500 450 = Rs. 50.
Example 33 :
A television set was bought for Rs. 10,500 and sold at Rs. 9,500. Find the profit or loss.
Solution :
C.P. of the television set = Rs. 10,500
S.P. of the television set = Rs. 9,500
Here C.P. is greater than S.P. so there is a loss.
Loss = C.P. S.P.
= 10,500 9,500 = Rs. 1,000.
Example 34 :
A bag is bought at Rs. 200 and sold at a profit of 10%. Find the selling price.
Solution :
Profit = 10% of Rs. 200
10
= 200 200 = Rs. 20

S.P. = C.P. + Profit

= 200 + 20 = Rs. 220
Discuss :
In the above example, we can simplify the procedure as follows :
100 + 10
Selling Price = 100 Cost Price

110
= 100 200 = Rs. 220

Example 35 :
A motor cycle is bought at Rs. 10,000 and sold at a loss of 15%. Find the selling price.

85
Solution : Loss = 15% of 10,000
15
= 100 10,000 = Rs. 1500
S.P. = C.P. Loss
= 10,000 1,500 = Rs. 8,500
Discuss :
In the above example we can simplify the procedure as follows :
100 15
Selling Price = 100 Cost Price

85
= 100 10,000 = Rs. 8,500

2.2.3 Profit and Loss Percentage :

Profit or loss is always expressed as a percentage of the cost price.
profit
Profit percent = C.P. 100 %
Loss
Loss percent = C.P. 100 %

Example 36 :
A man purchased an article for Rs. 2000 and sold it for Rs. 2500. Find the profit percent.

Solution : Profit = S.P. C.P.

= 2500 2000 = Rs. 500
profit
Profit percent = C.P. 100 %
500
= 2000 100% = 25%

Example 37 :
A man bought 75 apples for Rs. 375. After some time 5 apples were spoiled. He sold the
remaining for Rs. 6 each. Find the profit or loss percent.
Solution :
C.P. of 75 apples = Rs. 375.
5 apples were spoiled.
Remaining apples = 75 5 = 70
S.P. of one apple = Rs. 6
S.P. of 70 apples = 70 6 = Rs. 420.
Here S.P. is greater than C.P.
Profit = S.P. C.P.
= 420 375 = Rs. 45
Profit
Profit % = C.P. 100

45 9 3
= 375 100 = 75 100 = 25 100

= 12 %

86
Example 38 :
A man purchased a cycle for Rs. 600 and sold it for Rs.480. Find the loss percent.
Solution :. C.P. of the cycle = Rs. 600
S.P. of the cycle = Rs. 480
Loss = C.P. S.P.
= 600 480
= Rs. 120
loss
Loss % = C.P. 100 %
120
= 600 100 %
= 20 %
Example 39 :
A man purchased a radio for Rs. 1200 and sold it for Rs. 1000. Find the loss percent.
Solution : Loss = C.P. S.P.
= 1200 1000 = Rs. 200
loss
Loss percent = C.P. 100%
200 50
= 1200 100% = 3 %
2
= 16 3 %

Exercise 2.7
1) Complete the following with correct entries (wherever possible)
C.P. S.P. Profit Loss
(a) Rs. 500 Rs. 400
(b) Rs. 750 Rs. 600
(c) Rs. 300 Rs. 50
(d) Rs. 250 50
(e) Rs. 500 Rs. 100
2) Find the Selling Price for the following :
(a) A pen bought for Rs. 15 is sold at a profit of 20%
(b) A book bought for Rs. 60 is sold at a profit of 10%
(c) A watch bought for Rs. 700 is sold at a loss of 15%
(d) A box bought for Rs. 150 is sold at a loss of 12%
3) Find the percentage of profit or loss for the following :
(a) A jewel costs Rs. 6000 is sold for Rs. 6500.
(b) A T.V. costs Rs. 15000 is sold for Rs. 13000.
(c) A car costs Rs. 50000 is sold for Rs. 40000
(d) A house sold for Rs. 70000 was bought at Rs. 60000.

87
 4) Rosy bought a car for Rs. 75000. She repaired it for Rs. 15000. If she sold it for Rs. 1,10,000
what was her profit or loss percent?
5) A man bought 150 oranges for Rs. 500. After sometime 10 oranges were spoiled. He sold the
remaining oranges for Rs. 5 each. Find his profit or loss percent.
6) Meeran bought 600 eggs at Rs. 15 per dozen. He gained 15% by selling them. At what rate
per dozen did he sell?
7) Sunil purchased 250 kg of rice at the rate of Rs. 15 per kg and sold it at a loss of 20%.
Calculate the loss and the selling price.
THINGS TO REMEMBER
1) A percentage is a fraction whose denominator is 100.
1
2) To convert a percent into fraction, multiply given number by 100 and simplify the
resulting fraction.
3) To convert a percent into decimal remove the % symbol and shift the decimal point,
two places to the left.
4) To convert a decimal into a percent, shift the decimal point two places to the right and
insert % symbol.

5) Profit = S.P. C.P.

6) Loss = C.P. S.P.

Profit
7) Profit % = C.P. 100

Loss
8) Loss % = C.P. 100

2.3 Shopping :
2.3.1 Verification of bill amount
2.3.2 Preparation of a bill

2.3.1 Verification of bill amount :

When we go to a super market or any shop and buy different items, the salesman gives a bill. The
bill normally has five divisions.
(1) serial number
(2) items purchased
(3) rate
(4) quantity
(5) amount
The total amount of that bill will be given at the bottom.

88
Example 40 :
----------------------------------------------------------------------------------------------------------------
CASH BILL
No. 123 Date : 4.12.2002
SELVAM SUPER MARKET
15, Seeyalam Street, Adyar,
Chennai 20. Phone : 24912020
Amount
S.No. Item Rate Quantity
Rs. P.
1. Rice Rs. 20 / kg 5 kg 100.00
2. Dhal Rs. 30 / kg 2 kg 60.00
3. Sugar Rs. 15 / kg 1 kg 15.00
4. Coconut Oil Rs. 100 / kg 1 150.00
1 2 kg

TOTAL 325.00
Signature
----------------------------------------------------------------------------------------------------------------
Look at the above bill and answer the following :
(a) What is the cost of 1 kg of sugar?
(b) What is the amount paid for the rice?
(c) What is the total amount paid by the purchaser?
(d) What is the phone number in the bill?
(e) On what date was the purchase made?
Example 41 :
----------------------------------------------------------------------------------------------------------------
CASH BILL
VASAN STORES
25, Canal Road, Saidapet,
Chennai 15. Phone : 24925115.
Amount
S.No. Item Rate Quantity
Rs. P.
1. Pant Rs. 150 / m 1.20 m 180.00
2. Shirt Rs. 80 / m 2.00 m 160.00
3. Dhoti Rs. 120 / each 1 No. 120.00
4. Towel Rs. 30 each 2 Nos. 60.00
TOTAL 520.00

Signature
Check the bill and verify the total amount to be paid.

89
Solution :
Item 1: Cost of 1m pant = Rs. 150
Cost of 1.2m pant = Rs. 150 1.20
= Rs. 180.00
Item 2: Cost of 1m shirt = Rs. 80.00
Cost of 2m shirt = Rs. 80 2
= Rs. 160.00
Item 3 : Cost of 1 Dhoti = Rs. 120.00
Item 4 : Cost of 1 towel = Rs. 30
Cost of 2 towels = Rs. 30 2
= Rs. 60.00

Total Rs. 520.00

The bill is thus correctly prepared.

Exercise 2.8
1)
----------------------------------------------------------------------------------------------------------------
CASH BILL
No. 555 Date : 27.9.02
MANI FANCY STORES
20, Main Bazaar, Bodinayakanur,
Theni (DT). Phone : 283456.
Amount
S.No. Item Rate Quantity
Rs. P.
1. Soap Rs. 11 / each 5 55.00
2. Paste Rs. 25 / each 2 50.00
3. Oil Rs. 160 / lit 500 ml 80.00
4. Blade Rs. 33 / pack 2 66.00
TOTAL 251.00
Signature
----------------------------------------------------------------------------------------------------------------
From the above bill, answer the following :
(i) What is the date of the bill?
(ii) Is there a phone number?
(iii) What is the cost of one soap?
(iv) What is the cost of 1 litre of oil?
(v) What is the total amount paid by the purchaser?

90
 2) Check the bill and verify the total amount.
----------------------------------------------------------------------------------------------------------------

CASH BILL
No. 234 Date : 3.11.02
BABU BOOK STALL
15, Main Bazaar,
Coimbatore.
Amount
S.No. Item Rate Quantity
Rs. P.

1. Book Rs. 8.50 each 5 42.50

2. Pen Rs. 102 / dozen 1/2 dozen 51.00

3. Paper Rs. 48 / ream 1/4 ream 12.00

4. Cover Rs. 10 / dozen 3/4 dozen 7.50

TOTAL 113.00

Signature

3) Check the bill and verify the total amount.

----------------------------------------------------------------------------------------------------------------

CASH BILL
No. 1050 Date : 5.2.02
GOBU FANCY STORES
15, Gandhi Street,
Madurai 2.

Amount
S.No. Item Rate Quantity
Rs. P.

1. Soap Rs. 9.50 each 4 38.00

2. Paste Rs. 32.50 each 3 97.50

3. Blade Rs. 12.00 / 5 Nos. 10 24.00

4. Powder Rs. 45 each 2 90.00

TOTAL 249.50

Signature
----------------------------------------------------------------------------------------------------------------

91
 4) Verify the cost of each item of the bill and the total amount.
----------------------------------------------------------------------------------------------------------------

CASH BILL

MEERA NURSING HOME

Chennai 41.
Bill No. 8889 Date : 27.8.02
Amount
S.No. Item Rate
Rs. P.
1. Bed Charges 7 days @ Rs. 75 / day 525.00
2. Medicine 7 days @ Rs. 125 / day 875.00
3. Doctors Visit 7 days @ Rs. 50 / day 350.00
4. Nursing 7 days @ Rs. 40 / day 280.00
TOTAL 2030.00
Signature
----------------------------------------------------------------------------------------------------------------

(Note : @ means at the rate of)

5) Verify the cost of each item of the bill and the total amount.
----------------------------------------------------------------------------------------------------------------
CASH BILL
HOTEL SURIYA BHAVAN
Trichy.
Bill No. 567 Date : 8.7.02
No. of persons : 3
Amount
S.No. Item Rate Quantity
Rs. P.
1. Idly Rs. 6 / 2 Nos. 6 18.00
2. Vadai Rs. 5 each 3 15.00
3. Pongal Rs. 8 each 3 24.00
4. Coffee Rs. 4 each 3 12.00
TOTAL 79.00
Signature
----------------------------------------------------------------------------------------------------------------

2.3.2 Preparation of Bill :

If the details of items and rates are given, we can prepare the bill without any difficulty.
Sometimes we get the things required first and after sometime we receive the bill. So it is better to
know how to prepare and compute a bill for ourselves. When the bill comes, we can compare and
check the bill very easily.

92
Example 42 :
Prepare a bill if the following purchases are made.
(a) 10 note books @ Rs. 4.50 each.
(b) 6 pens @ Rs. 18 per dozen.
3
(c) white papers 4 ream @ Rs. 40 per ream.
(d) 9 pencils @ Rs. 24 per dozen.
Solution :
Item 1 Cost of one note book = Rs. 4.50
Cost of 10 note books = 4.50 10 = Rs. 45
Item 2 Cost of 12 pens = Rs. 18.00
18
Cost of 1 pen = Rs. 12
18
Cost of 6 pens = 12 6 = Rs. 9.
Item 3 Cost of 1 ream of white paper = Rs. 40.00
3 3
Cost of 4 ream of white paper = 4 40 = Rs. 30
Item 4 Cost of 12 pencils = Rs. 24.00
24
cost of 1 pencil = 12
24
cost of 9 pencils = 12 9 = Rs. 18
The bill is as follows :
Amount
S.No. Item Rate Quantity
Rs. P.
1. Note books 4.50 each 10 45.00
2. Pens 18 / dozen 6
9.00
3. White papers 40 / ream 3
4 ream 30.00
4. Pencils 24 / dozen 18.00
9
TOTAL 102.00

Exercise 2.9
1) Prepare a bill for the following purchases :
(a) 5 kg of rice @ Rs. 12 per kg.
(b) 2 kg of dhal @ Rs. 24 per kg.
(c) 3 kg of sugar @ Rs. 16 per kg.
(d) 500 gm of salt @ Rs. 10 per kg.
2) Prepare a bill for the following purchases :
(a) 15 tablets @ Rs. 7.00 / 10 tablets.
(b) 2 tubes of tooth paste @ Rs. 23.00 / each
(c) 60ml syrup @ Rs. 150.00 / 100 ml.
(d) 100 ml dettol @ Rs. 2.00 / 10 ml.

93
 3) Prepare a bill for the following purchases at Aavin sales counter in Chennai-20
on 5.10.02.
(a) 5 milk packets of 500 ml @ Rs. 13.00 / litre
(b) 100 gm ghee @ Rs. 175 / kg
(c) 250 gm butter @ Rs. 160 / kg.
4) Prepare a bill for the following purchases :
(a) 5 copies of a novel @ Rs. 20 each
(b) 7 copies of a dictionary @ Rs. 45 each
(c) 15 copies of Thirukkural @ Rs. 15 each
(d) 10 copies of Bharathiar Songs @ Rs. 25 each

2.4 Finance :
2.4.1 Simple Interest (Unitary Method)
2.4.2 Formula for Simple Interest
2.4.1 Simple Interest :
When we need money, we borrow money from individuals or banks or finance companies. At
the time of returning the money, we have to pay some additional money for the benefit of using the
money borrowed for a specified period.
Principal is the sum of money borrowed.
Interest is the additional money to be given.
Amount = Principal + Interest
A=P+I
Unitary Method :
Let the cost of 5 books be Rs. 50. We have to find the cost of 10 books. From the cost of 5
books, we find the cost of one book and then we find the cost of 10 books.
The cost of 5 books = Rs. 50
50
The cost of 1 book = 5 = Rs. 10

The cost of 10 books = 10 10 = Rs. 100

The above process of finding the cost of 10 books is known as unitary method.
Thus the unitary method is a process in which we find the value of the required quantity by
converting the given quantity into one unit.
We use unitary method to calculate the simple interest .
Example 43 :
Find the simple interest on a sum of Rs. 500 for 1 year at the rate of 6% per annum.
Solution : Principal = Rs. 500
Rate of interest = 6 % per annum
Interest on Rs. 100 for 1 year = Rs. 6
6
Interest on Rs. 500 for 1 year = 100 500 = Rs. 30

94
Example 44 :
1
Find the simple interest on a sum of Rs. 1200 for 2 2 years at the rate of 5% per annum.
Solution Principal = Rs. 1200
Rate of interest = 5 % per annum
Interest on Rs. 100 for 1 year = Rs. 5
5
Interest on Rs. 1200 for 1 year = 100 1200
= Rs. 60
1 1
Interest on Rs. 1200 for 2 2 years = 2 2 60
5
= 2 60
= Rs. 150
Example 45 :
A man deposits Rs. 2000 in a bank. The bank pays interest at the rate of 4% per annum. Find the
interest received by him at the end of 3 years. Also find the amount to be paid at the end of 3 years.
Solution : Principal = Rs. 2000
Rate of interest = 4 %
Interest on Rs. 100 for 1 year = Rs. 4
4
Interest on Rs. 2000 for 1 year = 100 2000 = Rs. 80

Interest on Rs. 2000 for 3 years = 3 80 = Rs. 240

Amount = Principal + Interest
= Rs. 2000 + 240
= Rs. 2240.

Exercise 2.10
1) Mani deposits Rs. 7000 for 1 year at the rate of 7% per annum. Find the interest.
2) Murugan deposited Rs. 10000 in a finance company, which pays an interest 9% per annum.
1
Find the interest at the end of 1 2 years?

3) Find the interest on Rs. 12000 for the period of 2 years at the rate of 6% per annum. Also
find the amount to be paid at the end of the period.
4) A man borrowed Rs. 4000 from a finance company at the rate of 24% simple interest per
annum. Find the amount to be paid at the end of 6 months.
5) Suresh deposits Rs. 50000 in a bank which pays 8% interest per annum. He gives the interest
equally to his four sons every year. Find the value of money received by each son.
1
6) A business man borrows Rs. 40000 from his friend at the rate of 12 2 % per annum. At the
end of two years he cleared the account by paying Rs. 5000 and a machine. Find the cost of
the machine.

95
2.4.2 Formula for Simple Interest :
Let p be the principal
r be the rate of interest
n be the number of years
Interest on Rs. 100 for one year = r
r pr
Interest on Rs. p for one year = 100 p = 100
pr prn
Interest on Rs. p for n years = 100 n = 100
pnr
Interest (I) = 100

Activity :
Try to solve the problems in the previous exercise using the above formula.

THINGS TO REMEMBER

1. Principal is the sum of money borrowed.

2. Interest is the additional money given.
3. Amount = Principal + Interest
pnr
4. I = 100

UNIT TEST 2

PART I 20 x 1 = 20
Choose the correct answer :
1) A ratio equivalent to 3 : 4 is
(a) 12 : 9 (b) 6 : 10 (c) 4 : 3 (d) 6 : 8
2) If Rs. 150 is divided in the ratio 3 : 2, the bigger amount among the parts is
(a) 50 (b) 90 (c) 100 (d) 120
3) Which among the following is a proportion?
(a) 2 : 3 = 3 : 2 (b) 2 : 5 = 4 : 8 (c) 3 : 2 = 6 : 4 (d) 3 : 4 = 4 : 5
4) If 3 : 5 = : 10, then the missing number is
(a) 5 (b) 6 (c) 7 (d) 8
5) If in a map 1 cm represents 10m, then the representative fraction is
(a) 1 : 10 (b) 1 : 100 (c) 1 : 1000 (d) 1 : 10000
6) 25% is equal to
1 1 1 1
(a) 2 (b) 3 (c) 4 (d) 5

7) 5 in 25 is equal to
(a) 20% (b) 25% (c) 30% (d) 40%
8) A bag is bought at Rs. 10 and sold at Rs. 15. Then the profit percentage is
(a) 25% (b) 50% (c) 75% (d) 100%

96
 9) A toy is bought at Rs. 20 and sold at Rs. 10. Then the loss percent is
(a) 25% (b) 50% (c) 75% (d) 100%
10) Interest for Rs. 200 for 1 year at the rate of 5% per annum
(a) Rs. 5 (b) Rs. 10 (c) Rs. 15 (d) Rs. 20
Fill in the blanks :
11) The ratio of a gram to kilo gram is ________ (Refer Chapter 3)
12) The number of books and their cost will be in ________ variation.
13) 0.125 is equal to ___________ %
14) The lowest form of 75% in fraction is ______________ .
15) 3 : 7 = ____________ : 21
16) If 4a = 3b then a : b = ______ : ______ .
17) 20% of 300 = ______________ .
18) Profit = ______________ C.P.
19) Profit or loss is to be calculated on the ______________ price.
20) A = ___ + I

PART II 10 x 2 = 20
Write the answer in one or two steps :
21) Which is smaller 2 : 3 or 3 : 4
22) Give two equivalent ratios to 3 : 5
23) Divide Rs. 1200 in the ratio 2 : 3
24) Examine whether 10 : 15 = 2 : 3 is a proportion or not.
25) It is known that 1.61 km is a mile. How many km are there for 3 miles?
26) There are 50 students in a class. 70% are boys. What will be the strength of boys?
1
27) Find the value of 8 3 % of 36.
1 1
28) Which is smaller 12 2 % of 50 or 2 2 % of 20?

29) A bag bought for Rs. 8 was sold at a loss of 25%. Find the selling price.
5
30) Find the interest for Rs. 525 for 2 years at the rate of 2 % per annum.

PART III 4 x 5 = 20
Answer in detail :
31) Manis salary is Rs. 12000 per month and his wifes salary is Rs. 8000 per month. Find the
ratio between
(a) Manis salary to his wifes salary
(b) Manis salary to total salary
(c) his wifes salary to total salary.
32) The cost of 25 books is Rs. 300. Find
(a) the cost of 35 books
(b) the number of books purchased for Rs. 2400.

97
 33) A man bought 65 eggs for Rs. 81.25. After sometimes 10 eggs were rotten. He sold the
remaining for Rs. 1.50 each. Find the profit or loss percent.
34) Check the amount of each item and the total amount for the given bill.

----------------------------------------------------------------------------------------------------------------
CASH BILL
BHARATHI STORE
Chennai 5.
Invoice : 1234 Date : 12.12.2002
Amount
S.No. Item Rate Quantity
Rs. P.
1. Soap Rs. 10 each 5 50.00
2. Coconut oil Rs. 160 / lit 250 ml 40.00
3. Powder Rs. 180 / dozen 2 30.00
4. Paste Rs. 250 / kg 100 gm 25.00
TOTAL 145.00
Signature
----------------------------------------------------------------------------------------------------------------

98