SIMPLE INTEREST

1. Definition

Simple Interest is the extra amount of money paid or earned on a principal amount after a certain period of time. It is calculated only on the original amount borrowed or invested throughout the entire period.

Unlike Compound Interest, Simple Interest does not earn interest on previously accumulated interest. The interest remains constant throughout the investment or loan period.

Principal (P)

The Principal is the original amount of money that is borrowed or invested before any interest is added.

Example

If Mary borrows $5,000 from a bank, then:

Principal (P) = $5,000

Interest (I)

The Interest is the extra money paid by the borrower or earned by the investor for using money over a given period of time.

Example

If a loan of $2,000 earns $300 after one year, then:

Interest (I) = $300

Rate (R)

The Rate is the percentage of the principal charged or earned as interest per year.

It is usually written as a percentage (%).

Example

If a bank charges 8% interest every year, then:

Rate (R) = 8% per annum (8% p.a.)

Time (T)

The Time is the period or duration for which the money is borrowed or invested.

Time is usually measured in years. If the time is given in months, convert it into years before using the formula.

Example

If money is borrowed for 18 months, then:

18 months = 18 ÷ 12 = 1.5 years

2. Formula

The formula for calculating Simple Interest is:

Simple Interest Formula

I = P × R × T 100

Where:

Amount Formula

The total amount after interest has been added is given by:

Total Amount Formula

A = P + I

Where:

Relationship Between Principal, Interest and Amount

The final amount is obtained by adding the Simple Interest to the Principal.

Amount = Principal + Interest

Example

Principal = $4,000

Interest = $800

Amount = Principal + Interest

Amount = 4,000 + 800

Amount = $4,800

Worked Examples

Example 1

Calculate the Simple Interest and the Total Amount on a principal of $8,000 invested at 6% per annum for 4 years.

Solution

Step 1: Write down the given information.

Principal (P) = $8,000

Rate (R) = 6%

Time (T) = 4 years

This identifies all the values needed for the formula.

Step 2: Write the Simple Interest formula.

I = P × R × T 100

Step 3: Substitute the values into the formula.

I = $8,000 × 6% × 4 100 %

The given values are now substituted correctly.

Step 4: Simplify.

I = $192,000 100

I = $1,920

This is the Simple Interest earned.

Step 5: Find the Total Amount.

A = P + I

A = $8000 + $1920

A = $9,920

The total amount is obtained by adding the interest to the principal.

Final Answers

Simple Interest = $1,920

Total Amount = $9,920


Example 2

A student borrowed $12,500 from a financial institution at 8% per annum for 3 years. Calculate the Simple Interest and the Total Amount payable.

Solution

Step 1: Identify the given values.

P = $12,500

R = 8%

T = 3 years

These are the quantities needed for the calculation.

Step 2: Write the formula.

I = P × R × T 100

This formula calculates the interest earned.

Step 3: Substitute the values.

I = $12,500 × 8% × 3 100 %

The values are substituted directly into the formula.

Step 4: Simplify.

I = $300,000 100

I = $3,000

This is the interest payable.

Step 5: Calculate the Total Amount.

A = P + I

A = $12500 + $3000

A = $15,500

The amount is the sum of the principal and interest.

Final Answers

Simple Interest = $3,000

Total Amount = $15,500


Example 3

Find the annual rate of Simple Interest if a principal of $6,000 earns $1,080 in 3 years.

Solution

Step 1: Identify the given values.

P = $6,000

I = $1,080

T = 3 years

We are required to find the rate.

Step 2: Write the Simple Interest formula.

I = P × R × T 100

Step 3: Rearrange the Simple Interest formula by making rate the subject of the formula.

R = 100% × I P × T

This formula makes the rate the subject.

Step 4: Substitute the values.

R = 100% × $1,080 $6,000 × 3

The known values are substituted correctly.

Step 5: Simplify.

R = 108,000 % 18,000

R = 6%

This is the annual rate of interest.

Final Answer

Rate = 6% per annum


Example 4

How long will it take for $5,000 to earn a Simple Interest of $900 at an annual rate of 6%?

Solution

Step 1: Identify the given values.

P = $5,000

I = $900

R = 6%

The unknown quantity is time.

Step 2: Write the Simple Interest formula.

I = P × R × T 100

Step 3: Rearrange the Simple Interest formula by making Time the subject of the formula.

T = 100% × I P × R

This formula makes time the subject.

Step 4: Substitute the values.

T = 100% × $900 $5,000 × 6%

The known values are substituted correctly.

Step 5: Simplify.

T = 90,000 30,000

T = 3 Years

This is the required time.

Final Answer

Time = 3 years


Example 5

Question

Determine the principal that will earn a Simple Interest of $2,400 in 5 years at an annual rate of 8%.

Solution

Step 1: Identify the given values.

I = $2,400

R = 8%

T = 5 years

The unknown quantity is the principal.

Step 2: Write the Simple Interest formula.

I = P × R × T 100

Step 3: Rearrange the Simple Interest formula by making Principal the subject of the formula.

P = 100% × I T × R

This formula makes Principal the subject.

Step 4: Substitute the values.

P = 100% × $2,400 5 × 8%

The known values are substituted correctly.

Step 5: Simplify.

P = $240,000 40

P = $6,000

This is the original amount invested or borrowed.

Final Answer

Principal = $6,000


Sample Questions

Attempt the following Questions:

(i) A farmer takes a loan of $4,000 from a local cooperative bank to purchase fertilizer. If the bank charges a simple interest rate of 6% per year, calculate the total interest the farmer will owe after 3 years.

(ii) Mary invests $7,500 into a fixed savings account that earns a simple interest rate of 4% annually. Find the total amount of money (principal plus interest) that will be in her account at the end of 5 years.

(iii) John borrowed $2,500 from a friend to repair his motorcycle and agreed to pay back a total of $300 in simple interest. If the agreed annual interest rate was 8%, calculate how long, in years, John kept the money.

(iv) An investor deposited $12,000 into a commercial venture. After exactly 2 years, the investment yielded a simple interest amount of $1,680. Determine the annual rate of interest that was applied to this investment.

(v) A student opens a savings account with a principal deposit of $1,500. The account pays an annual simple interest rate of 3.5%. How much total simple interest will the student earn over a period of 4 years?

Check The Answers Below:

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