By : Marfuatun Laela
PROFIT/ GAIN
PROFIT
If the selling price > buying price.
Note :
Profit / gain : untung
Selling price : harga jual
Buying price : harga beli
Profit : Selling price – buying price
LOSS / Rugi

If selling price < buying price (capital)

Loss
= Selling price– buying price
Example - 1
One dozen of pencil was bought for Rp
18,000. The pencils then sold Rp 2,000
per each, find the profit …
a. Rp 1,500
b. Rp 2,000
c. Rp 6,000
d. Rp 9,000
Solution :





Buy
Sell
18,000
12 x Rp 2.000=Rp 24.000
Then the profit = Rp 24,000 – Rp 18,000
= Rp 6,000
So the answer is C
Please do exercise 1 Page 132
Erlangga
Selling Price
Selling price
Selling Price = buying price+ profit
Selling Price = buying price - loss
Buying Price
Buying Price
Buying Price = Selling price – profit
Buying Price = Selling price + loss
Example 2
A toy store sold 30 dolls for Rp
387,000. The store can earn a profit rp
60,000. Find the uying price of each
dolls !
Answer :
Buy
Sell
Profit
??
387,000
60,000
Buying price = 387,000 – 60,000
= 327,000
327
,
000
Buying price of one doll =
30
= 10,900
Please do exercise 2 page 134
Erlangga
The Percentage of Profit and Loss
Profit
%Profit
100%
buyingprice
Loss
%Loss 
100%
buying price
Example 3
The buying price of book is Rp12,000.
If the selling price is Rp14,400. Find the
percentage of profit or loss !
Answer :
Buy
Sell
profit
12,000 14,400
?
Profit = 14,400-12,000 = 2,400
2,400
%Profit
100%  20%
12,000
Please do exercise 3 page 135
Erlangga
Gross, Tare, and Net
Gross, Tare, and Net
tare
net
Gross
Gross : berat kotor
Tare : tara (berat pembungkus)
Net : berat bersih
Example 4
Suppose there is 100 kg
of rice,
The gross : 100 kg
tare
The weight of bag is 0.5
kg
So the net = 100 – 0.5
= 99.5 kg
Tare = % tare x gross
Example 5



A seller buys 5 sacks of rice that having a gross
weight of 60 kg, the tare is 1%. The price of
one kg of rice is Rp5,000. find the money mus
pay !
Answer
Gross
Tare
Net
5 x 60 = 300
1%
300 – 3 =297
= 1  300
100
= 3 kg
The money must pay = 297 x Rp 5,000 = Rp
1,485,000
Please do exercise 5 page 140
Erlangga
no 1 - 6
Discount
A blues costs Rp 180,000. Because there’s a big
sale, it is given 35% discount.
What is the price of the blues now?
Answer:
Discount = percentage of discount x original price
= 35% x Rp. 180 000
35
=
 180000  57000
100
The new price = Rp 180,000 – Rp 57,000
= Rp 123,000
Saving and Interest
(Tabungan dan Bunga)



Farida has Rp. 100 000 saving account at bank .
The bank gives interest of 18% annually.
How much is Farida’s saving after 1 year?
Answer:
Interest in 1 year = 18 % x 100,000
= 18,000
Farida’s saving after 1 year = 100,000+18,000
= 118 000
Please do exercise 6 no page 143
Erlangga
No 1 - 7