The worked question on this page is original educational practice. It is not represented as a question from an official previous-year examination paper.
01 / UNDERSTANDING
Review the question
Build original balance questions with a clearly excluded alternative outflow. Add a second version with an adjustment and compare how the equation changes while the basic conservation idea remains.
02 / UNDERSTANDING
The concept in context
The method relies on complete, non-overlapping categories and consistent periods. An average needs both a total and a count, while a balance may include adjustments stated separately. If the question does not provide enough independent constraints, a unique missing value cannot be invented. Substitute the result into the original relationship as the final check.
03 / UNDERSTANDING
A worked learning case
Original educational case. An original study register starts with 45 pending exercises, adds 30 new ones and ends with 20 pending. If completion is the only outflow, 55 exercises were completed: 45 + 30 − 55 = 20. The answer would change if the register also recorded cancellations, so that exclusion must be explicit rather than assumed silently.
ORIGINAL EDUCATIONAL PRACTICE
Try it before you check.
Original practice: Opening stock is 80 units, receipts are 35 and closing stock is 50. With issues as the only outflow, how many units were issued?
Show the answer and reasoning
65 units.
The balance equation is closing = opening + receipts − issues. Rearranging gives issues = 80 + 35 − 50 = 65. Substitute to check: 80 + 35 − 65 = 50. The wording excludes other losses or adjustments, so no additional outflow needs to be estimated in this original practice case.
Two traps to watch for.
- Subtracting receipts instead of adding them to available stock.
- Inventing losses or cancellations that the problem does not state.
YOUR TOPIC-SPECIFIC LEARNING MAP
Learn from the attempt
Name each quantity’s balance role.
Write the full equation before rearranging.
Substitute the missing value into the original relationship.
Explain the idea, apply it to a new situation, then check what changed in your reasoning.
BANKERS TUTORIAL · SOURCE NOTES
Keep the source alongside your notes.
Official links provide subject context and authoritative reference material. This guide’s explanation, scenario and question are original Bankers Tutorial learning content.
- www.ibps.in https://www.ibps.in/
- www.ibps.in https://www.ibps.in/index.php/faq/
For IBPS & RRB preparation, check the current official notice before relying on changing dates, rules or examination requirements.


