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Banker's Discount

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Banker's Discount

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Solved Examples

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Solved Examples – Banker's Discount

Solved examples help students understand the practical application of Banker's Discount (BD), True Discount (TD), Banker’s Gain (BG), Face Value (FV), and Present Worth (PW) concepts in competitive examinations. These examples are designed from basic to advanced level and cover important questions frequently asked in SSC, Banking, Railway, Insurance, Defence, CAT, CDS, and various aptitude examinations.

Topics Covered in Solved Examples

  • Banker's Discount Problems
  • True Discount Calculations
  • Banker’s Gain Questions
  • Present Worth Problems
  • Bills of Exchange
  • Rate and Time Calculations
  • Ratio-Based Problems
  • Advanced Banking Aptitude Questions

Example 1: Finding Banker's Discount

Question: Find the Banker's Discount on a bill of ₹5000 due after 2 years at 10% per annum.

Solution:

Using formula:

BD = (FV × R × T)/100

= (5000 × 10 × 2)/100

= ₹1000

Answer: ₹1000


Example 2: Finding True Discount

Question: Find the True Discount on ₹4800 due after 3 years at 8% per annum.

Solution:

Using formula:

TD = (FV × R × T)/[100 + (R × T)]

= (4800 × 8 × 3)/[100 + (8 × 3)]

= 115200/124

= ₹929.03

Answer: ₹929.03


Example 3: Finding Banker’s Gain

Question: The Banker's Discount is ₹750 and True Discount is ₹700. Find the Banker’s Gain.

Solution:

BG = BD − TD

= 750 − 700

= ₹50

Answer: ₹50


Example 4: Finding Present Worth

Question: A bill of ₹2400 is due after 2 years at 10% per annum. Find the Present Worth.

Solution:

PW = (100 × FV)/[100 + (R × T)]

= (100 × 2400)/[100 + (10 × 2)]

= 240000/120

= ₹2000

Answer: ₹2000


Example 5: Finding Face Value

Question: Banker's Discount is ₹240 and True Discount is ₹200. Find the Face Value of the bill.

Solution:

Using formula:

FV = (BD × TD)/(BD − TD)

= (240 × 200)/(240 − 200)

= 48000/40

= ₹1200

Answer: ₹1200


Example 6: Finding TD Using BG

Question: Banker’s Gain is ₹36, rate is 12% per annum, and time is 3 years. Find the True Discount.

Solution:

TD = (BG × 100)/(R × T)

= (36 × 100)/(12 × 3)

= 3600/36

= ₹100

Answer: ₹100


Example 7: Banker’s Gain Using TD and PW

Question: True Discount is ₹150 and Present Worth is ₹750. Find Banker’s Gain.

Solution:

BG = (TD)2/PW

= (150 × 150)/750

= 22500/750

= ₹30

Answer: ₹30


Example 8: Finding Rate of Interest

Question: The Banker's Discount on ₹4000 for 2 years is ₹800. Find the rate of interest.

Solution:

BD = (FV × R × T)/100

800 = (4000 × R × 2)/100

800 = 80R

R = 10%

Answer: 10% per annum


Example 9: Finding Time

Question: The Banker's Discount on ₹6000 at 15% per annum is ₹900. Find the time.

Solution:

BD = (FV × R × T)/100

900 = (6000 × 15 × T)/100

900 = 900T

T = 1 year

Answer: 1 year


Example 10: Comparing BD and TD

Question: The Face Value of a bill is ₹5000, rate is 10%, and time is 2 years. Find both BD and TD.

Solution:

Banker's Discount:

BD = (5000 × 10 × 2)/100

= ₹1000

True Discount:

TD = (5000 × 10 × 2)/[100 + (10 × 2)]

= 100000/120

= ₹833.33

Answer:

BD = ₹1000

TD = ₹833.33


Example 11: Banker’s Gain from BD and TD

Question: If Banker's Discount is ₹960 and True Discount is ₹800, find Banker’s Gain.

Solution:

BG = BD − TD

= 960 − 800

= ₹160

Answer: ₹160


Example 12: Ratio-Based Problem

Question: The Banker's Discount on a sum due after 2 years is 11/10 of the True Discount. Find the rate of interest.

Solution:

Using:

BD/TD = 1 + (R × T)/100

11/10 = 1 + (R × 2)/100

1/10 = 2R/100

10 = 2R

R = 5%

Answer: 5% per annum


Example 13: Advanced Banker’s Gain Problem

Question: The Banker’s Gain on a sum due after 3 years at 12% per annum is ₹270. Find the Banker's Discount.

Solution:

R × T = 12 × 3 = 36

Using shortcut:

BD/TD = 1 + 36/100

= 1.36

BG = BD − TD

270 = BD − BD/1.36

270 = 0.36BD/1.36

BD = (270 × 1.36)/0.36

= ₹1020

Answer: ₹1020


Example 14: Business Transaction Problem

Question: A trader owes ₹10028 due after 1 year. He wants to settle the account after 3 months at 12% per annum. Find the cash he should pay immediately.

Solution:

Remaining time:

= 9 months = 9/12 year

Present Worth:

PW = 10028/[1 + (12 × 9)/(100 × 12)]

= 10028/1.09

= ₹9200

Answer: ₹9200


Example 15: True Value Business Problem

Question: A man purchased a cow for ₹3000 and sold it the same day for ₹3600 on 2 years credit at 10% per annum. Find his gain.

Solution:

Present Value:

= 3600/[1 + (10 × 2)/100]

= 3600/1.2

= ₹3000

Gain:

= 3000 − 3000

= ₹0

Answer: No Gain


Important Exam Tips

  • Banker's Discount is always greater than True Discount.
  • Memorize all important formulas thoroughly.
  • Use ratio shortcuts wherever possible.
  • Practice Banker’s Gain problems regularly.
  • Remember grace day rules carefully.
  • Improve simplification and percentage calculations.
  • Practice previous year aptitude questions.

Common Mistakes to Avoid

  • Confusing BD with TD.
  • Ignoring grace days.
  • Using incorrect formulas.
  • Calculation mistakes in percentages.
  • Using wrong time values.

Practicing solved examples regularly improves conceptual clarity, logical thinking, and calculation speed in solving Banker's Discount aptitude questions in competitive examinations.

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