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CDS Mathematics

Simple & Compound Interest

📐 Arithmetic · MC04 CDS Elementary Mathematics

Simple and Compound Interest questions in CDS are formula-driven and fast — once you know which formula applies, calculation is straightforward. The distinction between SI and CI, the half-yearly/quarterly adjustments, and the two-year/three-year difference formulas account for virtually all questions in this chapter.

📌 CDS exam focus: (1) Finding P, R, or T when three of the four SI variables are given; (2) CI with half-yearly and quarterly compounding — adjusting rate and time; (3) Difference between CI and SI for exactly 2 years (formula shortcut); (4) Population growth and machinery depreciation modelled as CI; (5) Instalment problems on loans.

Topics at a Glance

① Simple Interest
SI = PRT/100; finding P, R, T
② Compound Interest
Annual, half-yearly, quarterly
③ SI vs CI Difference
2-year and 3-year shortcut formulas
④ Population & Depreciation
Growth and decay as CI applications
⑤ Instalments
Equal instalment on loans
⑥ Effective Rate
Equivalent annual rate for non-annual compounding

1. Simple Interest

1.1
Formula, Variations & Key Applications
SI grows linearly — same interest every period
⚡ Simple Interest — All Variations
SI = P × R × T / 100 A = P + SI = P(1 + RT/100) Finding unknowns: P = 100 × SI / (R × T) R = 100 × SI / (P × T) T = 100 × SI / (P × R) When a sum doubles at SI: T = 100/R years When a sum triples at SI: T = 200/R years When a sum becomes n times: T = (n−1) × 100/R years If different rates for different years: SI = P(R₁ + R₂ + R₃)/100 (for T₁=T₂=T₃=1 year each)
Worked Example

A sum of Rs 5,000 amounts to Rs 6,500 in 4 years at SI. Find the rate of interest.
SI = A − P = 6500 − 5000 = Rs 1500. R = 100 × SI / (P × T) = 100 × 1500 / (5000 × 4) = 1,50,000/20,000 = 7.5% p.a.

2. Compound Interest

2.1
Annual, Half-Yearly & Quarterly Compounding
Adjust rate and time for non-annual compounding — most common error source
⚡ Compound Interest Formulas
A = P(1 + R/100)ⁿ [annual compounding, n years] CI = A − P Half-yearly compounding: A = P(1 + R/200)²ⁿ → rate becomes R/2, periods become 2n Quarterly compounding: A = P(1 + R/400)⁴ⁿ → rate becomes R/4, periods become 4n When rates differ each year: A = P(1 + R₁/100)(1 + R₂/100)(1 + R₃/100) Effective annual rate (for half-yearly at R%): Effective = [(1 + R/200)² − 1] × 100
Memorise: For CDS, when "compounded half-yearly" — always halve the rate and double the time. This is the most tested adjustment.
2.2
SI vs CI Difference — Shortcut Formulas
These shortcuts save 90 seconds per question — must memorise
SI vs CI Growth Comparison (Same P, R, T) SI (linear) CI (exponential) Gap grows 0 1 yr 2 yr 3 yr P For same P, R, T: CI ≥ SI always (equal at T=1 yr) CI > SI when T > 1 year Fig 2. CI grows exponentially on compounding periods; SI grows in a straight line
⚡ CI − SI Difference Shortcuts
For 2 years: CI − SI = P(R/100)² = P × R² / 10000 For 3 years: CI − SI = P(R/100)² × (R/100 + 3) = PR²(300 + R) / 1000000 Also useful for 2 years: CI = SI + P(R/100)² If SI for 2 years = S, then CI = S + S²/(4P) [when rate is same]
The 2-year difference formula is tested almost every CDS exam. Memorise: CI − SI = P(R/100)².
Worked Example — 2-Year Difference

The difference between CI and SI on Rs 8,000 for 2 years is Rs 20. Find rate of interest.
CI − SI = P(R/100)² → 20 = 8000 × R²/10000 → R² = 20 × 10000/8000 = 25 → R = 5% p.a.

3. Population & Depreciation

3.1
CI Applied to Real-World Growth and Decay
Same formula — just change the sign for decay

👥 Population Growth

  • Population after n years: P(1 + r/100)ⁿ
  • Population n years ago: P_now / (1 + r/100)ⁿ
  • Different rates each year: P × ∏(1 + rᵢ/100)
  • Increase in one year, decrease in another: use ± appropriately
  • CDS often asks: given current population, find future or past

🔧 Depreciation of Assets

  • Value after n years: V(1 − r/100)ⁿ
  • Value n years ago: V_now / (1 − r/100)ⁿ
  • Combined: appreciates at a%, depreciates at b% → V(1+a/100)(1−b/100)
  • Machines, vehicles, buildings use this model
  • Rate is always given as % per year unless otherwise stated

4. Instalment Problems

4.1
Equal Instalments on Loans at Simple Interest
Appears as 1–2 questions — use backward calculation
⚡ Instalment Calculation (SI)
If loan amount P is to be repaid in n equal annual instalments at rate R% SI per annum: Each instalment x satisfies: x + x×(n−1)R/100 + x + x×(n−2)R/100 + ... + x = P + P×n×R/100 Simplified (equal annual instalments): x = P(100 + nR) / [n(100 + (n−1)R/2 × ... )] Most CDS questions give n=2 instalments — solve by: P + SI on P for n yrs = sum of instalments + SI on each instalment Work backwards from the last instalment.
For 2-instalment problems: P(1 + 2R/100) = x(1 + R/100) + x. Solve for x.
Worked Example — 2 Equal Instalments

A sum of Rs 2,600 is to be paid back in 2 equal annual instalments at 26% SI. Find each instalment.
Let instalment = x. After year 1: x pays off → remaining = 2600 + SI(1yr) − x = 2600(1.26) − x = 3276 − x.
This remaining must equal x after another year of interest: (3276 − x)(1.26) = x
3276 × 1.26 = x + 1.26x → 4127.76 = 2.26x → x = 4127.76/2.26 = Rs 1827.
Alternatively: Use x = P×100(100+R) / [100×(100+R) + 100²] for 2 instalments at R%.

📋 TOPIC-WISE PYQ
SI & CI — CDS Questions
Q1. At what rate of SI will a sum of money triple itself in 20 years?
  • (a) 8%    (b) 10%    (c) 12%    (d) 15%
Answer: (b) 10%
Sum triples → SI = 2P. T = (n−1)×100/R → 20 = (3−1)×100/R → R = 200/20 = 10%.
Q2. What is the compound interest on Rs 10,000 at 10% per annum for 3 years?
  • (a) Rs 3,000    (b) Rs 3,100    (c) Rs 3,310    (d) Rs 3,410
Answer: (c) Rs 3,310
A = 10,000×(1.10)³ = 10,000×1.331 = 13,310. CI = 13,310 − 10,000 = Rs 3,310.
Q3. The difference between CI and SI on Rs 5,000 for 2 years at 4% is:
  • (a) Rs 4    (b) Rs 8    (c) Rs 10    (d) Rs 12
Answer: (b) Rs 8
CI − SI = P(R/100)² = 5000 × (4/100)² = 5000 × 16/10000 = 80000/10000 = Rs 8.
Q4. A sum of Rs 4,000 is lent at 5% per annum compounded half-yearly. Find the amount after 1 year.
  • (a) Rs 4,200    (b) Rs 4,202.50    (c) Rs 4,205    (d) Rs 4,210
Answer: (b) Rs 4,202.50
Half-yearly: rate = 2.5%, periods = 2. A = 4000×(1.025)² = 4000×1.050625 = Rs 4,202.50.
Q5. The population of a town is 1,25,000. It increases at 4% per annum. What will the population be after 2 years?
  • (a) 1,30,000    (b) 1,35,200    (c) 1,35,000    (d) 1,38,500
Answer: (b) 1,35,200
P = 1,25,000 × (1.04)² = 1,25,000 × 1.0816 = 1,35,200.
🔥 TRICKY QUESTIONS
SI & CI — Classic CDS Traps
🧩 T1. SI on a sum for 2 years is Rs 240 and CI for the same sum, rate and time is Rs 252. Find rate and principal.
Solution: R = 10%, P = Rs 1,200.
CI − SI = 252 − 240 = Rs 12 = P(R/100)². SI for 1 year = 240/2 = Rs 120 = P×R/100.
So P×R/100 = 120 → PR = 12,000. Also P×R²/10000 = 12 → PR × R/10000 = 12 → 12,000 × R/10000 = 12 → R = 10%.
P = 12,000/R = 12,000/10 = Rs 1,200.
🧩 T2. A machine depreciates at 10% per year. After how many years will its value be less than half the original?
Solution: 7 years.
Value after n years = V×(0.9)ⁿ. Need (0.9)ⁿ < 0.5.
(0.9)¹=0.9, (0.9)²=0.81, (0.9)³=0.729, (0.9)⁴=0.6561, (0.9)⁵=0.5905, (0.9)⁶=0.5314, (0.9)⁷=0.4783 < 0.5.
Answer: 7 years.
🧩 T3. On what sum does the difference between CI and SI for 3 years at 5% amount to Rs 76.25?
Solution: Rs 10,000.
CI − SI (3yr) = P×R²(300+R)/10⁶ = P×25×305/10⁶ = P×7625/10⁶.
76.25 = P×7625/10⁶ → P = 76.25×10⁶/7625 = Rs 10,000.

📐 Formula Sheet — MC04

Simple Interest
  • SI = PRT/100
  • A = P + SI = P(1+RT/100)
  • Doubles: T=100/R; Triples: T=200/R
  • n times: T=(n−1)×100/R
Compound Interest
  • A = P(1+R/100)ⁿ (annual)
  • Half-yearly: P(1+R/200)²ⁿ
  • Quarterly: P(1+R/400)⁴ⁿ
  • Different rates: P(1+R₁/100)(1+R₂/100)...
CI−SI Difference
  • 2 years: P(R/100)²
  • 3 years: PR²(300+R)/10⁶
  • CI always ≥ SI
  • Equal only at T=1 year
Growth & Decay
  • Growth: P(1+r/100)ⁿ
  • Decay/Depreciation: V(1−r/100)ⁿ
  • Past value: divide by factor
  • Different rates: multiply factors
Key Values (10%)
  • SI 2yr: 20%; CI 2yr: 21%
  • SI 3yr: 30%; CI 3yr: 33.1%
  • Diff 2yr at 10%: P/100
Instalment (2 equated)
  • P(1+2R/100) = x(1+R/100)+x
  • Solve for x (each instalment)
  • Work backwards from final instalment

⚡ Quick Revision Booster — MC04

SI Shortcuts
  • Doubles in 100/R years
  • Triples in 200/R years
  • SI=240 for 2yr → SI/yr=120
CI Adjustments
  • Half-yearly: R→R/2, n→2n
  • Quarterly: R→R/4, n→4n
  • CI always > SI (T>1)
2-Year Difference
  • CI−SI = P(R/100)²
  • Know this cold!
  • 3yr: PR²(300+R)/10⁶
Effective Rate
  • 10% half-yearly → 10.25% effective
  • = (1+R/200)²−1 × 100%
Growth/Decay
  • Growth: × (1+r/100) per year
  • Decay: × (1−r/100) per year
🚨 Key Traps
  • Half-yearly → adjust R AND n
  • CI−SI formula: P(R/100)² not P×R/100
  • SI flat; CI exponential
✏️ PRACTICE EXERCISE
Test Yourself — MC04
E1. The simple interest on a sum for 5 years at 8% p.a. is Rs 2,400. Find the principal.
  • (a) Rs 5,000    (b) Rs 6,000    (c) Rs 7,200    (d) Rs 4,800
💡 P = 100 × SI / (R × T) = 100 × 2400 / (8 × 5).
E2. Find CI on Rs 7,500 at 4% per annum for 2 years, compounded annually.
  • (a) Rs 612    (b) Rs 600    (c) Rs 624    (d) Rs 636
💡 A = 7500 × (1.04)². CI = A − 7500.
E3. The CI on a certain sum at 5% for 2 years is Rs 328. Find the sum.
  • (a) Rs 3,000    (b) Rs 3,200    (c) Rs 3,400    (d) Rs 2,800
💡 CI for 2yr at 5% = P × [(1.05)² − 1] = P × 0.1025 = 328. Find P.
E4. A car costing Rs 3,00,000 depreciates at 20% per year. What is its value after 2 years?
  • (a) Rs 1,80,000    (b) Rs 1,92,000    (c) Rs 2,00,000    (d) Rs 2,10,000
💡 Value = 3,00,000 × (1 − 0.20)².
E5. The difference in CI and SI on Rs 10,000 for 2 years is Rs 100. Find rate of interest.
  • (a) 8%    (b) 10%    (c) 12%    (d) 5%
💡 CI−SI = P(R/100)² → 100 = 10000 × R²/10000. Solve for R.
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