DISCOUNT

Definition

A Discount is the amount by which the original price of an item is reduced before it is sold.

The reduced price paid by the buyer after subtracting the discount is called the Selling Price or Discounted Price.

Discounts are commonly offered by shops and businesses during promotions, clearance sales, festive seasons, and special offers to encourage customers to buy goods and services.


1. Marked Price (MP)

Definition

The Marked Price (MP), also called the List Price, is the original price written or displayed on an item before any discount is given.

Examples

(i) A television labelled $850 has a marked price of $850.

(ii) A shirt displayed at $60 has a marked price of $60.

(iii) A laptop priced at $1,200 has a marked price of $1,200.


2. Discount

Definition

A Discount is the amount deducted from the marked price of an item.

The discount is calculated using the formula:

Discount = Marked Price − Selling Price

Example

Marked Price = $250

Selling Price = $220

Discount = 250 − 220 = $30


3. Selling Price (SP)

Definition

The Selling Price (SP) is the amount paid after the discount has been deducted from the marked price.

Selling Price is calculated using the formula:

Selling Price = Marked Price − Discount

Example

Marked Price = $400

Discount = $60

Selling Price = 400 − 60 = $340


4. Percentage Discount

Percentage Discount is the reduction given on the original marked price of an item expressed as a percentage.

Percentage Discount Formula:

We get the percentage discount using the formula below:

Percentage Discount = Discount Amount Marked Price × 100%

In order to get discount amount, we subtract the selling price from the marked price;

Discount Amount = Marked Price - Selling Price


Example

A laptop marked at $1,000 is sold to a customer for $850, find the percentage discount given on the laptop.

solution :

Step 1:Get the Discount Amount

Marked Price = $1,000

Selling Price = $850

Discount Amount = Marked Price - Selling Price

Discount Amount = $1,000 - $850

Discount Amount = $150

Since we have Discount Amount, we can get the percentage discount by using the formula:

Percentage Discount = Discount Amount Marked Price × 100%

Step 2: Substitute the values in the formula.

Percentage Discount = $150 $1,000 × 100%

Percentage Discount = 15%


5. Worked Examples

Example 1

A shirt has a Marked Price of $120. If a discount of $18 is offered, find the Selling Price.

Solution :

Step 1: Write the given values.

Marked Price = $120

Discount = $18

Selling Price = Marked Price − Discount

Selling Price = $120 − $18

Selling Price = $102

Final Answer: Selling Price = $102


Example 2

A laptop has a Marked Price of $950 but is sold for $870. Find the Discount Amount.

Solution :

Step 1: Write the given values.

Marked Price = $950

Selling Price = $870

Discount Amount = Marked Price − Selling Price

Discount Amount = $950 − $870

Discount Amount = $80

Final Answer: Discount Amount = $80


Example 3

A smartwatch has a Marked Price of $750 but is sold during a promotion for $660. Find the Percentage Discount offered on the smartwatch.

Solution :

Step 1: Get the Discount Amount.

Marked Price = $750

Selling Price = $660

Discount Amount = Marked Price − Selling Price

Discount Amount = $750 − $660

Discount Amount = $90

Since we have the Discount Amount, we can calculate the Percentage Discount using the formula:

Percentage Discount = Discount Amount Marked Price ×100%

Step 2: Substitute the values into the formula.

Percentage Discount = $90 $750 ×100%

Percentage Discount = 12%


Example 4

A supermarket advertises a 30% discount on a microwave oven with a Marked Price of $450. Find the Discount Amount and the Selling Price.

Solution :

Step 1: Calculate the Discount Amount.

Marked Price = $450

Percentage Discount = 30%

Discount Amount = (30 ÷ 100) × $450

Discount Amount = $135

Step 2: Calculate the Selling Price.

Selling Price = Marked Price − Discount Amount

Selling Price = $450 − $135

Selling Price = $315

Final Answer: Discount Amount = $135, Selling Price = $315


Example 5

A furniture store advertises a 25% discount on a sofa with a Marked Price of $960. Find the Discount Amount and the Selling Price.

Solution :

Step 1: Calculate the Discount Amount.

Marked Price = $960

Percentage Discount = 25%

Discount Amount = (25 ÷ 100) × $960

Discount Amount = $240

Step 2: Find the Selling Price.

Selling Price = Marked Price − Discount Amount

Selling Price = $960 − $240

Selling Price = $720

Final Answer: Discount = $240, Selling Price = $720

Sample Questions

Attempt the following Questions:

(i) An electronics retailer lists a smart television at a marked price of $1,200. During a clearance event, the store offers a primary discount of 15%, followed by an additional loyalty discount of 5% computed on the already reduced price. Calculate the final selling price and the total single equivalent discount percentage matching this transaction.

(ii) A shopper purchased a designer leather jacket during a seasonal promotion for a final checkout price of $384. If this price was achieved after receiving a flat 20% discount off the original price tag, determine the original marked price of the jacket before the markdown.

(iii) A school orders 60 sports jerseys priced at $30 each from a wholesale supplier. The supplier offers a tiered volume discount: a 15% discount on the first 40 jerseys, and a 25% discount on any remaining jerseys. Calculate the total discount amount saved and the final net amount the school has to pay.

(iv) A merchant purchases an oak desk at a wholesale cost price of $100 and tags it with a retail marked price of $150. If the merchant intends to yield a net profit of exactly 20% based on the original cost price, calculate the maximum percentage discount they can safely advertise to shoppers.

(v) The catalogue price of a performance mountain bicycle is set at $800. The shop owner applies an initial trade discount of 10%. Determine the exact additional percentage discount rate required on the subsequent step to drop the final actual selling price down to $648.

Check The Answers Below:

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