UPSSSC Auditor study materials
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UPSSSC Auditor: Arithmetic / Elementary Mathematics

UPSSSC Auditor · Work through your exam, one topic at a time.

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Arithmetic / Elementary Mathematics

Arithmetic is the highest-scoring section for a prepared candidate because question types repeat: percentage, profit and loss, ratio, average, simple and compound interest, time and work, time and distance, mensuration and data interpretation. Speed comes from formula recall plus disciplined approximation.

Formula deck

  • Profit per cent = profit / cost price × 100; selling price = cost price × (1 + p/100).
  • Discount is always calculated on the marked price; profit is always on the cost price.
  • Simple interest = P × r × t / 100; compound interest = P[(1 + r/100)^t - 1].
  • For two years, the gap between CI and SI equals P(r/100)².
  • Work: if A finishes in a days and B in b days, together they take ab/(a + b) days.
  • Speed: 1 km/h = 5/18 m/s; distance = speed × time.

Worked example

A shopkeeper marks an article at ₹800, allows a 25% discount, and still makes a 20% profit. Find the cost price. The selling price is 800 × 0.75 = ₹600. Since ₹600 is 120% of cost, cost = 600 / 1.2 = ₹500. The reasoning step that saves time is separating the two bases: discount acts on the marked price, profit on the cost price. Candidates who take 20% of ₹800 get a wrong figure.

Where marks are lost

Applying the profit percentage to the selling price, adding successive discounts instead of compounding them (two successive 10% discounts give 19%, not 20%), and forgetting unit conversion in speed questions.

Practice design

Run short timed sets of ten questions per topic and keep an error log tagging each mistake as conceptual or arithmetic; re-solve only the logged questions after a week.