PROFIT AND LOSS         

पहले हमे अलग -2 तरह के prices का पता होना चाहिए.....
C P( Cost Price ): क्रय मूल्य
The Price at which an article is purchased, is called its cost price
.( क्रय मूल्य)
Cost price is amount of money goes out from 
our pocket when purchase any article.


SP( Selling Price ):
 विक्रय मूल्य
The price at which an article is sold, called its selling price .
( विक्रय मूल्य)
Selling Price is a amount of money came in when selling any thing.

Profit or Gain: लाभ 
If S.P.
> C.P, then seller is said to have a profit or gain.  [Gain = (SP) – (CP)]

Loss:
  हानि
If S.P. 
< C.P., the seller said to have a loss.   [Loss = (CP) – (SP)]

Marked Price 
OR LIST PRICE  OR LABELLED PRICE   OR TAG PRICE
When we purchase any item we saw the label price or marked Price or listed Price and denoted by MP.(
अंकित मूल्य)
DISCOUNT( छुट )= ( MP ) – ( SP )
हमेशा इन 2 बातों का ध्यान रखे .... 
à.Profit and Loss is always calculated on C.P ( Cost Price ).
àDISCOUNT IS always calculated on MP (marked price)…

1……Gain % (P%)= (Gain x 100/C.P)

Example
: A farmer purchase an article for Rs.250 and sells it for Rs. 280. Find his gain percent.
Answer
:
 C.P = 250 and S.P = 280.
Gain= 280 – 250 = 30
Gain % = 30 x 100/250 = 12%
2--------- Loss%(L%) = (Loss x 100/C.P.)
Q: Sunil  purchased a mobile for Rs. 1200 and sold it for Rs. 1000, Find the loss Percent.
A: C.P = 1200 and S.P =1000
So We Know the formula of Loss = C. P – S.P . Loss = (1200 – 1000) = 200
%Loss = 200 x 100/1200 = 16.67%

3-----------DISCOUNT %(D%)=(DISCOUNT x 100/MP)
EXAMPLE:IF MP OF BALL IS 300 AND it is sold at rs.270. find the d%.
Ans.mp=300 and sp=270
So d=mp-sp=30
%d=30 x 100/300  =10%

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