All concepts

2. Percents and interest

Identify the percent BASE before computing. Successive percent changes multiply. Simple vs compound interest.

100start120+20%96-20%100 × 1.2 × 0.8 = 96, not 100

Core ideas

- Percent OF WHAT? Always name the base first; "25% more than x" means 1.25x, and the base of a change is the starting value, not the ending one.
- Successive percent changes multiply: +20% then -20% is 1.2 * 0.8 = 0.96, a net 4% loss, never zero.
- Simple interest grows linearly: A = P(1 + rt). Compound interest multiplies each period: A = P(1 + r)^t.
- To undo a p% increase you need a smaller percent decrease: dividing by 1.25 is the same as multiplying by 0.8.

Worked example 1

A jacket's price is raised 25%, then the new price is discounted 20%. The final price is what percent of the original?

Show solution

Use multipliers on the original base. The raise gives multiplier 1.25 and the discount gives 0.80, so the final price is 1.25 * 0.80 = 1.00 times the original, exactly 100%. The trap is subtracting percents (25 - 20 = 5% up); percents of different bases never add. Here the 20% discount acts on the larger raised price, so it removes more dollars than the 25% added.

Worked example 2

$1,000 is invested for 2 years at 10% annual interest. How much more does it earn with annual compounding than with simple interest?

Show solution

Simple interest: 1000 * 0.10 * 2 = 200, so the account earns $200. Compound: 1000 * 1.1^2 = 1000 * 1.21 = 1210, earning $210. The difference is 210 - 200 = $10. Shortcut: the extra is interest on the first year's interest, 10% of $100 = $10.

Practice set

Question 1

15 percent of 60 is what percent of 45 ?






Question 2

Alan's salary is 25 percent greater than Beth's salary. Beth's salary is what percent less than Alan's salary?






Question 3

Pat invests $1,000 at 10 percent annual interest compounded annually, and Quinn invests $1,000 at 10 percent simple annual interest. After 2 years, how much more money does Pat have than Quinn?






Question 4

The price of a jacket was increased by 20 percent and the new price was then decreased by 20 percent. The final price is what percent of the original price?