What are Simple & Compound Interest? These are methods of calculating interest on borrowed or invested money. Simple Interest (SI) calculates interest only on principal, while Compound Interest (CI) calculates interest on principal plus accumulated interest.

Simple Interest

Interest on principal only

Linear Growth

Compound Interest

Interest on interest

Exponential Growth

Pro Tip – Master the Difference!

The key to solving SI-CI problems is understanding when to use which formula. CI grows faster than SI for the same rate and time. Visit SKY Practice for 500+ SI-CI questions with shortcuts.

1. Simple Interest Fundamentals

What is Simple Interest? Interest calculated only on the original principal amount throughout the loan/investment period.

SI Formulas & Key Concepts

Understanding Simple Interest

In SI, the interest amount remains constant every year. If ₹1000 earns ₹100 interest in first year at 10%, it will earn exactly ₹100 every year, not more.

Basic SI Formula

SI = (P × R × T) / 100

Where:
P = Principal (initial amount)
R = Rate of interest per annum (%)
T = Time period (years)

Example: P=₹5000, R=8%, T=3 years
SI = (5000 × 8 × 3)/100 = ₹1200

Amount Formula

A = P + SI = P[1 + (R×T)/100]

Where A = Total amount after time T

Example: P=₹8000, R=5%, T=4 years
SI = (8000×5×4)/100 = ₹1600
A = 8000 + 1600 = ₹9600

Finding Principal/Rate/Time

P = (100×SI)/(R×T)
R = (100×SI)/(P×T)
T = (100×SI)/(P×R)
SI=₹600, R=6%, T=2 years, Find P
P = (100×600)/(6×2) = 60000/12 = ₹5000

SSC Shortcut: SI Calculation Tricks

For yearly SI: Interest for 1 year = (P×R)/100

Monthly interest: Divide annual interest by 12

Daily interest: Divide annual interest by 365

Quick percentage: 10% of P = P/10, 5% of P = P/20

Solved Example: SSC Pattern Question

Q: A sum of money doubles itself in 5 years at simple interest. What is the rate of interest per annum?
Method 1: Using formula
Let P = ₹100, then A = ₹200 (doubles)
SI = A - P = ₹100
T = 5 years

R = (100×SI)/(P×T) = (100×100)/(100×5) = 20%

Method 2: Shortcut
For SI, if money doubles, SI = P
SI = (P×R×T)/100
P = (P×R×5)/100
1 = (R×5)/100
R = 100/5 = 20%

General Shortcut:
For SI: Time to double = 100/R years
For SI: Time to triple = 200/R years

Final Answer: 20% per annum

2. Compound Interest Concepts

What is Compound Interest? Interest calculated on the initial principal and also on the accumulated interest of previous periods.

CI Formulas & Methods

Understanding Compound Growth

In CI, each year's interest is added to the principal for the next year's calculation. This creates exponential growth - "interest on interest" effect.

Compounding Formula for Amount CI Formula Annual (Yearly) A = P(1 + R/100)^T CI = A - P Half-yearly A = P(1 + R/200)^(2T) CI = A - P Quarterly A = P(1 + R/400)^(4T) CI = A - P Monthly A = P(1 + R/1200)^(12T) CI = A - P Daily A = P(1 + R/36500)^(365T) CI = A - P

Important CI Formulas

  • Annual CI: A = P(1 + R/100)^T
  • CI for 2 years: CI = P[(1+R/100)² - 1]
  • CI for 3 years: CI = P[(1+R/100)³ - 1]
  • CI for n years: CI = P[(1+R/100)^n - 1]
  • When interest compounded half-yearly: Rate becomes R/2, Time becomes 2T

Common Mistakes

  • Using SI formula for CI problems
  • Forgetting to adjust rate for non-annual compounding
  • Using wrong power for time period
  • Calculating CI as P×R×T (that's SI!)

SSC Shortcut: CI for 2 and 3 Years

For 2 years at R%: CI = P(R/100)² + 2P(R/100)

Or faster: CI = P × R × (200 + R)/10000

For 3 years at R%: CI = P[(R/100)³ + 3(R/100)² + 3(R/100)]

Or: CI = P × R × (300R + 3R² + 10000)/1000000

Solved Example: Compound Interest Calculation

Q: Find compound interest on ₹8000 for 3 years at 5% per annum compounded annually.
Method 1: Year-by-year calculation
Year 1: P = ₹8000, Interest = 8000×5% = ₹400
Amount = ₹8400

Year 2: P = ₹8400, Interest = 8400×5% = ₹420
Amount = ₹8820

Year 3: P = ₹8820, Interest = 8820×5% = ₹441
Amount = ₹9261

CI = Final Amount - Principal = 9261 - 8000 = ₹1261

Method 2: Using formula (faster)
A = P(1 + R/100)^T = 8000(1 + 5/100)³
= 8000 × (1.05)³ = 8000 × 1.157625 = ₹9261
CI = 9261 - 8000 = ₹1261

Method 3: Using percentage method
3 years at 5% → Net effect = ?
Using successive percentage: 5% + 5% + 5% + (25+25+25)/100 + (125)/10000
= 15 + 0.75 + 0.0125 = 15.7625%
CI = 8000 × 15.7625/100 = ₹1261

All methods give same answer: ₹1261

3. Difference Between SI & CI

Key Distinction: SI grows linearly, CI grows exponentially. For same principal, rate and time, CI > SI.

SI vs CI Comparison

Aspect Simple Interest (SI) Compound Interest (CI) Interest Calculation Only on principal On principal + accumulated interest Growth Pattern Linear (straight line) Exponential (curve) Formula SI = (P×R×T)/100 A = P(1+R/100)^T, CI = A - P Yearly Interest Constant every year Increases every year Beneficial for Borrowers (loans) Investors (savings) Time to double T = 100/R years T ≈ 72/R years (Rule of 72)

SSC Shortcut: Difference Between CI and SI

For 2 years at R%: CI - SI = P(R/100)²

For 3 years at R%: CI - SI = P(R/100)² × (3 + R/100)

Example: P=₹10000, R=10%, T=2 years

Difference = 10000 × (10/100)² = 10000 × 0.01 = ₹100

Year 0
Principal: ₹1000
Year 1 (SI)
₹1100
+₹100 interest
Year 1 (CI)
₹1100
+₹100 interest
Year 2 (SI)
₹1200
+₹100 interest
Year 2 (CI)
₹1210
+₹110 interest
Year 3 (SI)
₹1300
+₹100 interest
Year 3 (CI)
₹1331
+₹121 interest

Solved Example: Difference Problem

Q: The difference between compound interest and simple interest on a certain sum for 2 years at 4% per annum is ₹20. Find the sum.
Using shortcut formula:
For 2 years: CI - SI = P(R/100)²

Given: CI - SI = ₹20, R = 4%
20 = P × (4/100)²
20 = P × (0.04)²
20 = P × 0.0016
P = 20 / 0.0016 = ₹12,500

Verification:
SI for 2 years = (12500×4×2)/100 = ₹1000
CI for 2 years = 12500[(1+4/100)² - 1]
= 12500[(1.04)² - 1] = 12500[1.0816 - 1]
= 12500 × 0.0816 = ₹1020
Difference = 1020 - 1000 = ₹20 ✓

Final Answer: Principal = ₹12,500

4. Effective Annual Rate & Compounding

What is Effective Rate? The actual annual rate when interest is compounded more than once a year.

Effective Rate Formulas

Understanding Effective Rate

If bank says "10% per annum compounded semi-annually", the effective rate is more than 10% because interest is calculated twice a year.

Effective Annual Rate Formula

Effective Rate = (1 + r/n)^(n) - 1

Where:
r = nominal annual rate (decimal)
n = number of compounding periods per year

10% p.a. compounded quarterly
r = 0.10, n = 4
Effective = (1 + 0.10/4)⁴ - 1
= (1.025)⁴ - 1 = 1.1038 - 1 = 0.1038
= 10.38%

Rule of 72

Quick estimation for doubling time:

Years to double ≈ 72 / Interest Rate
At 12% interest, time to double?
72 / 12 = 6 years (approx)
Actual: ln(2)/ln(1.12) = 6.12 years

Rule of 114 & 144

For tripling and quadrupling:

Triple: ≈ 114 / Rate
Quadruple: ≈ 144 / Rate
At 8%, time to triple?
114 / 8 = 14.25 years (approx)
Good for quick estimation in exams

SSC Shortcut: Effective Rate Comparison

Annual @ R% = R% effective

Semi-annual @ R% ≈ R% + (R²/200)%

Quarterly @ R% ≈ R% + (R²/133)%

Monthly @ R% ≈ R% + (R²/240)%

Example: 12% monthly ≈ 12% + (144/240)% = 12.6%

Solved Example: Effective Rate Calculation

Q: Which is better: 10% per annum compounded semi-annually or 10.25% per annum compounded annually?
Option 1: 10% compounded semi-annually
Effective rate = (1 + 0.10/2)² - 1
= (1.05)² - 1 = 1.1025 - 1 = 0.1025 = 10.25%

Option 2: 10.25% compounded annually
Effective rate = 10.25% (since annual)

Comparison:
Both give exactly 10.25% effective rate!

General Principle:
r% compounded n times per year =
[n × 100 × ((1 + r/(100n))^n - 1)]% effective

Final Answer: Both are equally good

5. Different Compounding Periods

Compounding Frequency: How often interest is calculated and added to principal.

Compounding Formulas

Compounding Rate per period Number of periods Amount Formula Annually R% T P(1 + R/100)^T Semi-annually R/2% 2T P(1 + R/200)^(2T) Quarterly R/4% 4T P(1 + R/400)^(4T) Monthly R/12% 12T P(1 + R/1200)^(12T) Daily R/365% 365T P(1 + R/36500)^(365T)

SSC Shortcut: Quick Compounding Comparisons

More frequent = More interest (for same nominal rate)

Order: Daily > Monthly > Quarterly > Semi-annual > Annual

For quick comparison: Calculate effective rate using approximation formulas

Solved Example: Different Compounding Periods

Q: ₹10,000 is invested at 8% per annum. Find the amount after 2 years if interest is compounded: (a) Annually, (b) Semi-annually, (c) Quarterly.
(a) Compounded Annually:
A = 10000(1 + 8/100)² = 10000 × (1.08)²
= 10000 × 1.1664 = ₹11,664

(b) Compounded Semi-annually:
Rate per half-year = 8/2 = 4%
Number of periods = 2 × 2 = 4
A = 10000(1 + 4/100)⁴ = 10000 × (1.04)⁴
= 10000 × 1.16985856 = ₹11,698.59

(c) Compounded Quarterly:
Rate per quarter = 8/4 = 2%
Number of periods = 4 × 2 = 8
A = 10000(1 + 2/100)⁸ = 10000 × (1.02)⁸
= 10000 × 1.171659 = ₹11,716.59

Observation:
Annual: ₹11,664
Semi-annual: ₹11,698.59 (+₹34.59)
Quarterly: ₹11,716.59 (+₹52.59 vs annual)

More frequent compounding = Higher returns

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Frequently Asked Questions

Q1: How many SI-CI questions in SSC CGL?

Answer: Typically 4-6 questions in Tier I and 8-10 questions in Tier II. This topic has high weightage and questions range from basic calculations to complex difference problems.

Q2: What's the quickest way to find CI for 2 years?

Answer: Use formula: CI = P × R × (200 + R)/10000. For P=₹10000, R=10%: CI = 10000×10×210/10000 = ₹2100. Much faster than (1.1)² calculation.

Q3: How to remember the difference between CI and SI formulas?

Answer: SI is simple multiplication (P×R×T). CI has power/exponent (^T) because of compounding. For 2 years difference: CI-SI = P(R/100)² - remember the square!

Q4: What is the Rule of 72 and when to use it?

Answer: Rule of 72 estimates doubling time: 72/interest rate. At 12%, money doubles in ~6 years. Use for quick approximations in multiple choice questions.

Q5: How to handle half-yearly/quarterly compounding?

Answer: Divide rate by compounding frequency, multiply time by frequency. Semi-annual: R/2, 2T. Quarterly: R/4, 4T. Monthly: R/12, 12T.

Q6: When is CI equal to SI?

Answer: CI = SI only when time period is 1 year (no compounding effect) OR when principal is zero (trivial case). For T>1, CI > SI always for same P, R, T.

Final Exam Strategy for SI-CI Problems

Time Allocation: Basic problems: 30-40 seconds, Complex problems: 60-90 seconds.

Priority Order: 1) Direct formula application, 2) Difference problems, 3) Effective rate, 4) Different compounding periods.

Accuracy Check: Verify with SI first (easier calculation), then check if CI should be higher. Use approximation for quick verification.

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