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Compound Interest Overview

Jul 22, 2025

Overview

This lecture provides a comprehensive guide to compound interest, covering key concepts, methods for calculation, differences from simple interest, shortcuts, formulae, and a variety of exam-style problems.

Simple Interest vs. Compound Interest

  • Simple Interest (SI): Interest is calculated only on the original principal each period.
  • In SI, the amount of interest earned is the same each year.
  • Compound Interest (CI): Interest is calculated on both the principal and accumulated interest.
  • In CI, interest increases every year as it is calculated on a growing base (principal + previous interest).
  • CI always yields more interest than SI for the same rate and time.

Calculating Compound Interest

  • CI for n years at rate r% per year: Amount = Principal × (1 + r/100)^n.
  • Multiplying factor per year: (1 + r/100).
  • For non-integer percent rates, convert to fraction for easier calculation (e.g., 16 2/3% = 1/6; multiplying factor: 7/6).

Successive Percentage Change

  • CI problems often use "successive percentage change": x + y + (xy/100) for two years, extend for more years.
  • For 3 years: x + y + z + (xy + yz + zx)/100 + (xyz/10000).

Special Cases & Shortcuts

  • When CI is compounded more frequently (half-yearly, quarterly), adjust rate and period accordingly:
    • Half-yearly: r/2 per period, n×2 periods.
    • Quarterly: r/4 per period, n×4 periods.
  • Effective annual rate for half-yearly compounding: [1 + (r/2)/100]^2 - 1.

Ratios in CI Problems

  • When comparing amounts after different years, the ratio can be expressed as (multiplying factor)^(years difference).
  • For example, if A grows 3/2 times in 3 years, the per-year factor is the cube root of 3/2.

Standard Rates & Memorization Tips

  • Memorize standard CI values for common rates (% over 2–3 years), e.g.:
    • 10% for 2 years: 21%.
    • 10% for 3 years: 33.1%.
    • 20% for 2 years: 44%.
    • 20% for 3 years: 72.8%.

Tree Method & Golden Ratio

  • Tree method helps break down CI over multiple years, showing interest on principal and interest on interest.
  • Golden ratios for years: 2 years (2:1), 3 years (3:3:1), 4 years (4:6:4:1).

Problem Solving Techniques

  • Use ratio method, percentage shortcuts, or formula method based on the question type.
  • For "find the rate," use nth root: If amount grows k times in n years, annual factor = k^(1/n).
  • When given CI and SI difference: Difference = Principal × (r^2)/100 for 2 years.

Key Terms & Definitions

  • Principal — The original sum of money invested or borrowed.
  • Simple Interest (SI) — Interest calculated only on the principal.
  • Compound Interest (CI) — Interest calculated on principal plus accumulated interest.
  • Amount — Total of principal plus interest accrued.
  • Multiplying Factor — The factor by which principal increases each period (1 + r/100).
  • Effective Annual Rate — Actual interest earned/paid in a year after compounding.
  • Tree Method — Visual representation of CI calculation year-by-year.

Action Items / Next Steps

  • Review and memorize standard CI values for quick calculations.
  • Practice ratio and successive percentage shortcuts.
  • Download the provided class PDF and attempt the given homework questions.
  • Take live tests on the application as announced.