Answer: Rs 486
Given,
Simple Interest (SI) = Rs 960
Rate of Interest (R) = 5%
Time (T) = 2 years
To find: Compound Interest compounded (reckoned) half-yearly for 1 year (CI) = ?
We know,
$P = \dfrac{I×100}{R×T}$
$or, P = \dfrac{960 × 100}{5×2}$
$\therefore P = Rs 9600$
And,
$CI = P \left [ \left ( 1 + \dfrac{R}{200} \right )^{2T} -1\right ]$
$= P \left [ \left ( 1 + \dfrac{5}{200} \right )^{2×1} - 1 \right ]$
$= P \left [ \left ( \dfrac{205}{200} \right )^2 - 1 \right ]$
$= P \left [ \left ( \dfrac{41}{40} \right )^2 - 1 \right ]$
$= P \left [ \dfrac{168}{1600} - 1 \right ]$
$= P \left [ \dfrac{1681 - 1600}{1600} \right ]$
$= 9600 × \dfrac{81}{1600}$
$= 96 × \dfrac{81}{16}$
$= Rs 486$
Hence, the required compound interest on the same sum at the same rate for 1 year compounded semi-annually is Rs 486.
[Reckon means establish by calculation]
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