Plus One Accountancy Notes Chapter 11 Structuring Database for Accounting

Students can Download Chapter 11 Structuring Database for Accounting Notes, Plus One Accountancy Notes helps you to revise the complete Kerala State Syllabus and score more marks in your examinations.

Kerala Plus One Accountancy Notes Chapter 11 Structuring Database for Accounting

Summary:
Database Concepts:

1. Reality: It consists of different components of an organisation such as people, facilities and other resources.

2. Data: It represents data concerning people, places, objects entities, events, etc., and non-financial 14 nature.

3. Database: It was a shared collection of inter-related data tables, tiles or structures which are designed to most varied information needs of all organisations.

4. International: Processed data organisation in a form that is suitable for decision-making.

5. DBMS: A collection of programmes that enable users to create and maintain a database.

Plus One Accountancy Notes Chapter 11 Structuring Database for Accounting

Database System Concepts and Architecture Data model:
Collection of concepts used to describe the structure of a database.

  1. Database Schemes: The description of a database is called its scheme.
  2. Database State and Instances: Data in a database at a particular movement is called database state.

Entity-Relationship (ER) Model:
An important concept of data model mostly used in a database-oriented application. The major elements of ER model are entities attributes, identities and relationship that are used to express reality for which a database is to be designed.

Relation Data Model (RDM):
It represents the database at collection of tables comprising different volumes. It consists of rows and columns. The table name and column name are used to help in interpreting the meaning of volumes of each row. Each row of table is called a data record.

Plus One Accountancy Notes Chapter 10 Applications of Computers in Accounting

Students can Download Chapter 10 Applications of Computers in Accounting Notes, Plus One Accountancy Notes helps you to revise the complete Kerala State Syllabus and score more marks in your examinations.

Kerala Plus One Accountancy Notes Chapter 10 Applications of Computers in Accounting

Summary:
Meaning of a Computer:
The computer is an electronic device capable of performing a variety of operations as desired by a set of instructions.

Elements of a Computer System:

  1. Hardware
  2. People
  3. Data Connectivity
  4. Software
  5. Procedure

Plus One Accountancy Notes Chapter 10 Applications of Computers in Accounting

Capabilities of a Computer:

  1. Speed
  2. Reliability
  3. Storage
  4. Accuracy
  5. Versatility

Need for Computers in Accounting:
The advent of globalisation has resulted in a rise in business operations. Consequently, every medium and large-sized organisations require well-established information system in order to generate information required for decision making and achieving the organisational objectives. This made Information technology to play a vital role in supporting business operations.

MIS and Accounting Information System:
A management information system provides information necessary to take decisions and manage an organisation effectively. Accounting information system on the other hand identifies, collects, processes and communicates economic information about an entity to a wide variety of users.

Accounting Reports:
Information supplied to meet a particular need is called a report. An accounting report must fulfil the following conditions:

  • Relevance
  • Timeliness
  • Accuracy
  • Completeness
  • Summarisation

Plus One Accountancy Notes Chapter 10 Applications of Computers in Accounting

Computerised Accounting System:
A computerised accounting system is an accounting information system that processes the financial transactions and events to produce reports as per user requirements. It is based on the concept of database and has two basic requirements:

  1. Accounting framework and
  2. Operating Procedure.

Advantages of Computerised Accounting System:

  1. Speed
  2. Reliability
  3. Scalability
  4. Efficiency
  5. MIS Reports
  6. Storage and Retrieval
  7. Accuracy
  8. Up-to-date
  9. Legibility
  10. Quality Report
  11. Real-time user interface
  12. Motivation and Employees interest
  13. Automated document production

Plus One Accountancy Notes Chapter 10 Applications of Computers in Accounting

Limitations of Computerised Accounting System:

  • Cost of training
  • Disruption
  • Breach of security
  • Inability to check unanticipated errors
  • Staff Opposition
  • System failure
  • III-effects on health

Categories of Accounting Packages:

  • Ready-to-Use
  • Tailored
  • Customised

Plus One Botany Notes Chapter 1 Biological Classification

Students can Download Chapter 1 Biological Classification Notes, Plus One Botany Notes helps you to revise the complete Kerala State Syllabus and score more marks in your examinations.

Kerala Plus One Botany Notes Chapter 1 Biological Classification

Two kingdom classification:

  • It was proposed by Linnaeus, include two Kingdoms-Plantae & Animalia.
  • In two kingdom classification following things are not considered

Cell structure, nature of wall, mode of nutrition, habitat methods of reproduction and evolutionary relationship .

Plus One Botany Notes Chapter 1 Biological Classification

Five kingdom classification:

  • It was first proposed by R H.Whittaker (1969).
  • It includes Monera, Protista, Fungi, Plantae and Animalia
  • Blue green algae are placed in kingdom Monera.
  • Chlamydomonas, Chlorella with Paramoecium and Amoeba are placed in kingdom protista
  • Chlorophyll less and non cellulosic (chitin)type plants are placed in kingdom Fungi
  • All photosynthetic plants are placed in-kingdom plantae
  • All animals with mode of nutrition(ingestion) placed in kingdom animalia.
  • The characteristics of classification are
1. Cell structure
2. Thallus Organization
3. Mode of nutrition
4. reproduction and
5. Phylogenetic relationships

 

Plus One Botany Notes Chapter 1 Biological Classification 1
Kingdom monera:

Types of bacteria:
Based on shape, bacteria are of 4 types

  1. Spherical – Coccus
  2. Rod – shaped – Bacillus
  3. Comma – shaped – Vibrium
  4. Spiral – Spirillum.

Plus One Botany Notes Chapter 1 Biological Classification 2

Based on nutrition, bacteria are of 3 types:

  1. Photosynthetic autotrophic: Bacteria can synthesise their own food by using chlorophyll in the presence of light.
  2. Chemosynthetic autotrophic: Bacteria can synthesise their own food from inorganic substrates.
  3. Heterotrophs: They are depend on other organisms for food.

Archaebacteria:

  • These bacteria can live in extreme conditions.
  • Its cell wall structure is different from other bacteria

Plus One Botany Notes Chapter 1 Biological Classification

Types of archaebacteria:

  1. Halophiles: They are found in salty areas
  2. Thermoacidophiles: They are found in hot springs.
  3. Methanogens: They are found in marshy areas and guts of ruminant animals eg-cows, buffaloes etc.

Importance in industry:
They are responsible for the production of methane (biogas) from the dung.

Eubacteria Cyanobacteria (blue-green algae):

  • They have chlorophyll a similar to green plants called as photosynthetic autotrophs.
  • Some of them found in polluted water bodies.

Plus One Botany Notes Chapter 1 Biological Classification 3

Significance of cyanobacteria:
They can fix atmospheric nitrogen in specialised cells called heterocysts and increases fertility of soil eg: Nostoc and Anabaena

Chemosynthetic autotrophs:
They oxidise various inorganic substances such as nitrates, nitrites and ammonia and use the released energy for their ATP production.

Significance chemosynthetic autotrophs:
They play a great role in the recycling of nutrients like nitrogen, phosphorous, iron and sulphur.

Heterotrophic bacteria:

  • They depend upon others for getting energy.
  • Most of them are decomposers.
  • They are helpful in making curd from milk, production of antibiotics, fixing nitrogen in legume roots, etc.

Disease caused by bacteria:
Some are pathogens causing disease to plants and animals, eg: Cholera, typhoid, tetanus, and citrus canker in plants.

Cell division in bacteria:
Reproduction:

  • Bacteria reproduce mainly by fission.
  • Some bacteria produce spores during unfavourable conditions.
  • In sexual reproduction, transfer of DNA from one bacterium to the other takes place

Mycoplasmas:
Salient features:

  • They are the smallest living cells can survive without oxygen
  • They are pathogenic in animals and plants
  • They lack a cell wall.

Plus One Botany Notes Chapter 1 Biological Classification

Kingdom Protista:
Salient features:

  • They are single-celled eukaryotes.
  • Their cell body contains a well defined nucleus and other membrane-bound organelles.
  • They are mainly aquatic.

Types of protist:
The kingdom include chrysophytes, Dianoflagellates, Euglenoids, Slime moulds and Protozoans.

Chrysophytes:

  • They are diatoms(chief ‘producers’ in the oceans) and golden algae (desmids).
  • Most of them are photosynthetic.

Salient features:

  • In diatoms the cell walls form two thin overlapping shells,which fit together as in a soap box.
  • Their cell wall contain silica

Economic value:
Their cell wall deposited in ocean floor over billions of years in large amount called as ‘Diatomaceous earth’. It is used in polishing, filtration of oils and syrups.

Dinoflagellates:
Salient features:

  • They are marine and photosynthetic
  • Most of them have two flagella one lies longitudinally and the other transversely.

Harmful effects:

  • Red dianoflagellates -Gonyaulax undergoes rapid multiplication and sea appear red (red tides).
  • Toxins released by them kill other marine animals such fishes.

Euglenoids:
Salient features:

  • They are fresh water organisms found in stagnant water.
  • Pigments of Euglenoids are identical to those of higher plants.
  • They have a protein rich layer called pellicle which makes their body flexible.
  • They have two flagella, a short and a long one.

Mode of nutrition:
They are photosynthetic in the presence of sunlight (autotrophic) and predating on other smaller organisms in the absence of sunlight (heterotrophs). Hence nutrition is mixotrophic. Example: Euglena.
Plus One Botany Notes Chapter 1 Biological Classification 4

Slime Moulds:
Salient features:

  1. They are saprophytic protists.
  2. They form an aggregation during favourable conditions called plasmodium which may grow and spread over several feet.
  3. The plasmodium differentiates and forms fruiting bodies bearing spores at their tips during unfavourable conditions.
  4. They are resistant and survive for many years under adverse conditions.

Plus One Botany Notes Chapter 1 Biological Classification

Protozoans:
They are heterotrophs and live as predators or parasites.
Type of protozoans:
1. Amoeboid protozoans:

  • They live in freshwater or sea water
  • They capture their prey by pseudopodia (false feet) as in Amoeba.
  • Some are parasites as in Entamoeba

2. Flagellated protozoans:

  • They possesss flagella.
  • The parasitic forms cause diseases such as sleeping sickness. Example: Trypanosoma.

3. Ciliated protozoans:

  • They are aquatic and have a cavity (gullet) that collect food from outside.
  • They move with the help of cilia. Example: Paramoecium.

4 Sporozoans:
They are infectious due to the spore-like stage in their life cycle. eg: Plasmodium (malarial parasite) which causes malaria.
Plus One Botany Notes Chapter 1 Biological Classification 5

Kingdom Fungi:
They are heteterotrophs, mainly 2 types

  1. Saprophytes: They can absorb soluble organic matter from dead substrates
  2. Parasites: They are depend on living plants and animals

Symbiotic associations:

  1. Lichens-Fungi forms an association with algae
  2. Mycorrhiza-Fungi forms association with roots of higher plants.

Disease caused bv fungi:
They cause diseases in plants and animals. eg: wheat rust disease by Puccinia.

Salient features:

  • Yeast is unicellular fungus but others are multicellular.
  • Mycelium: lt is body of fungi contains many hyphae
  • Hyphae It is the long, slender thread-like structures
  • Some hyphae with multinucleated cytoplasm are called coenocytic hyphae.
  • Others have septae or cross walls in their hyphae. eg: Penicillium.
  • The cell walls of fungi are composed of chitin and polysaccharides

Types of Reproduction:

  1. Vegetative method: It takesplace by fragmentation, fission and budding.
  2. Asexual method: It takesplace by spores called conidia orsporangiospores or zoospores.
  3. Sexual reproduction: It takesplace by oospores, ascospores and basidiospores.
  4. The spores are produced in special structures called fruiting bodies.

Steps of sexual cycle:

(i) Fusion of protoplasms between two motile or non-motile gametes called plasmogamy.
(ii) Fusion of two nuclei called karyogamy.
(iii) Meiosis in zygote resulting in haploid spores

Plus One Botany Notes Chapter 1 Biological Classification 6

In this, two haploid hyphae come together and fuse results in diploid cells (2n).

Dikarvotic stage in funai:

  1. In ascomycetes and basidiomycetes, after plasmogamy dikaryotic stage (n + n ) occurs for some time. Later these nuclei fuse and the cells become diploid.
  2. The fungi form fruiting bodies in which reduction division occurs and forms haploid spores.

Plus One Botany Notes Chapter 1 Biological Classification

Phvcomycetes:
Salient features:

  • They are found in aquatic habitats and on decaying wood.
  • Their mycelium is aseptate and coenocytic.

Types of reproduction:
1 Asexual reproduction:
It takes place by zoospores (motile) or by aplanospores (non-motile). These spores are produced in sporangium.

2 Sexual reproduction:
It is the fusion of gametes have similar structure (isogamous) or dissimilar structure (anisogamous or oogamous) and after fusion zygospore is formed. Examples are Mucor, Rhizopus (the bread mould) and Albugo (the parasitic fungi on mustard).

Ascomycetes:
Salient features:

  • They are commonly known as sac-fungi, eg-unicellular- yeast (Sacharomyces) or multicellular Penicillium.
  • Some are coprophilous (growing on dung).
  • Mycelium is branched and septate.
  • The asexual spores are conidia produced on conidiophores.
  • Sexual spores are called ascospores which are produced in sac like ascus.
  • Spores are arranged in fruiting bodies called ascocarps.
  • Examples are Aspergillus, Claviceps and Neurospora.

Economic value:

  • Neurospora is used in genetic studies.
  • Edible members are morels and buffles.

Basidiomycetes:
Salient features:

  • Their mycelium is branched and septate.
  • Some members grow as parasites and disease causing organisms e.g. rusts and smuts
  • Common basidiomycetes are mushrooms, bracket fungi or puffballs

Reproduction:

  1. The asexual spores and sex organs are not found but vegetative reproduction by fragmentation.
  2. In sexual reproduction, plasmogamy occur by fusion of two vegetative cells of different strains. It results dikaryotic mycelia which gives rise to basidium. Later, karyogamy and meiosis takeplace in the basidium and producing four basidiospores.
  3. The basidia are arranged in fruiting bodies called basidiocarps.
  4. Examples -Agaricus (mushroom) Ustilago (smut) and Puccinia (rust fungus).

Plus One Botany Notes Chapter 1 Biological Classification

Deuteromvcetes:
Salient features:

  • They are called as imperfect fungi because perfect stage or sexual reproduction is absent.
  • Their asexual reproduction takes place with the help of conidia. ,
  • The mycelium is septate and branched.

Economic value:

  • Some members are decomposers play an important role in the mineral cycling.
  • Examples are Alternaria, Colletotrichum and Trichoderma.

kingdom Plantae

  1. Majority members are eukaryotic, chlorophyll-containing organisms.
  2. Few members are partially heterotrophic- insectivorous plants or parasite. eg: Bladder wort and Venus fly trap are examples of insectivorous plants and Cuscuta is a parasite.

Different types of plant group:
The kingdom Plantae includes algae, bryophytes, pteridophytes, gymnosperms and angiosperms.

Life cycle:
It has two distinct phases – the diploid sporophytic and the haploid gametophytic – that alternate with each other.

Kingdom Animalia:
Salient features:

  • It includes heterotrophic eukaryotic organisms.
  • They are multicellular and their cells lack cell wall.
  • Their mode of nutrition is holozoic (ingestion of food).
  • Most of them are capable of locomotion.

Viruses, Viroids And Lichens:
R.H. Whittaker not placed acellular organisms such as viruses, viroids and lichens in five kingdom classification.

VIRUSES:
Historical aspects and Discovery

  1. Name virus that means venom or poisonous fluid was given by Pasteur D.J. Ivanowsky.
  2. Extract of the infected plants of tobacco could cause infection in healthy plants and called the fluid as Contagium vivum fluidum (infectious living fluid).It was identified by M.W. Beijerinek (1898)
  3. Viruses could be crystallised and crystals consist of proteins outside. It was identified by W.M. Stanley. (1935)

Salient features:

  • Viruses are non living particle outside the living cell.
  • It has an inert crystalline structure .
  • They have living state inside the host and multiply by using host cell machinery-Ribosome. So they are called as obligate parasites.
  • They are smaller than bacteria because they passed through bacteria-proof filters.

Plus One Botany Notes Chapter 1 Biological Classification

Structure of viruses:
Viruses contain proteins coat outside, either RNA or DNA inside, (i.e either single or double stranded RNA or double stranded DNA).

The Protein coat called capsid made of small submits called capsomeres, protects the nucleic acid.

Symptoms and disease caused by viruses:
Disease:
Mumps, smallpox, herpes, influenza and AIDS
Symptoms in plants:

Mosaic formation, leaf rolling and curling, yellowing and vein clearing, dwarfing and stunted growth.

Viroids:
Strucure:
It has free RNA without protein coat.

Discovery:
T .O .Diener found that this infectious agent was smaller than viruses.

Disease:
It causes potato spindle tuber disease

Lichens:
They are symbiotic associations between algae and fungi.

Types of component:

  1. The algal component is called phycobiont: (autotrophic) prepare food for fungi
  2. The fungal component is called mycobiont: (heterotrophic) provide shelter and absorb mineral nutrients and water for algae.

Significance:
Lichens are very good pollution indicators i.e they do not grow in polluted areas.
Plus One Botany Notes Chapter 1 Biological Classification 7

Plus One Botany Notes Chapter 1 Biological Classification

Ncert Supplementary Syllabus
Six kingdom classification:
It was proposed by Carl Woese. It includes kingdoms like Archaebacteria, Eubacteria Protista, Mycota, Plantae and Animalia.

 

Plus One Accountancy Notes Chapter 9 Accounts from Incomplete Records

Students can Download Chapter 9 Accounts from Incomplete Records Notes, Plus One Accountancy Notes helps you to revise the complete Kerala State Syllabus and score more marks in your examinations.

Kerala Plus One Accountancy Notes Chapter 9 Accounts from Incomplete Records

Summary:
Incomplete Records:
Incomplete records refer to a lack of accounting records according to the double-entry system. It is an incomplete, unscientific and unsystematic method of keeping the books of accounts of a trader.

Computation of profit and loss from incomplete records:
The statement of affairs is used to compute capital when a firm has a set of incomplete records. It shows assets on one side and the liabilities on the other as in the case of a balance sheet. The difference between the totals of the two sides is the capital.

Format of Statement of Affairs:
Statement of Affairs as on …………………
Plus One Accountancy Notes Chapter 9 Accounts from Incomplete Records img 1
The statement of profit or loss is prepared to ascertain the exact amount of profit or loss made during the year.

Plus One Accountancy Notes Chapter 9 Accounts from Incomplete Records

Format of Statement of Affairs:
Statement of Profit or Loss for the year ended ………….
Plus One Accountancy Notes Chapter 9 Accounts from Incomplete Records img 2

Preparation of Profit and Loss Account and Balance Sheet. (Conversion method):
In order to prepare final accounts from incomplete records, we have to find out the missing figures by making further computations and adjustments to the available information. The following are the steps to prepare the final accounts from incomplete records.

(i) Preparation of statement of Affairs.
(ii) Preparation of cash book
(iii) Ascertaining credit purchases and credit sales:-
Credit purchase can be ascertained by preparing a statement or by preparing Total creditors Account.

Format of Total Creditors Account:
Plus One Accountancy Notes Chapter 9 Accounts from Incomplete Records img 3

Plus One Accountancy Notes Chapter 9 Accounts from Incomplete Records

Format of Total Creditors Account:
Plus One Accountancy Notes Chapter 9 Accounts from Incomplete Records img 4

(a) Bills Receivable and Bills payable Accounts are prepared for finding out their opening or closing balances or for finding out the amount of bills accepted or bills received during the year.

(b) The proforma of total bills receivable account and total bills payable account. The proforma of total bills receivable account and total bills payable account is shown.

Total Bills Receivable Account:
Plus One Accountancy Notes Chapter 9 Accounts from Incomplete Records img 5

Total Bills Payable Account:
Plus One Accountancy Notes Chapter 9 Accounts from Incomplete Records img 6
(iv) Calculate:

  • Total purchase by adding cash purchases and credit purchases.
  • Total sales by adding cash sales and credit sales.

Plus One Accountancy Notes Chapter 9 Accounts from Incomplete Records

(v) Prepare Trial balance with the given information and missing information ascertained:
The components of the trial balance and their sources of information are summarised below
Plus One Accountancy Notes Chapter 9 Accounts from Incomplete Records img 7

(vi) Prepare final accounts in the usual manner.

Plus Two Accountancy Notes Chapter 5 Accounting Software Package – GNUKhata

Students can Download Chapter 5 Accounting Software Package – GNUKhata Notes, Plus Two Accountancy Notes helps you to revise the complete Kerala State Syllabus and score more marks in your examinations.

Kerala Plus Two Accountancy Notes Chapter 5 Accounting Software Package – GNUKhata

GNUKhata – Introduction
GNUKhata is an accounting software based on Double Entry Book Keeping system. It is a Free and Open Source Software (FOSS).

GNUKhata is developed by Digital Freedom Foundation in association with International Centre for Free and Open Source Software (ICFOSS). It is a free and flexible software for accounting and inventory management.

Features of GNUKhata

  1. It is free and open source accounting software.
  2. It is based on double entry book keeping
  3. All financial reports can be prepared
  4. Display of dual ledger facility
  5. Attachment of source document to vouchers is possible
  6. Linking of sales and purchase transactions to invoice.
  7. Export or import of data from spread sheet is possible.
  8. It ensures password security and data audit facility.

Plus Two Accountancy Notes Chapter 5 Accounting Software Package - GNUKhata

Installing GNUKhata
GNUKhata is Free and Open Source Software (FOSS). It can be legally downloaded and copied without having to pay anything to anyone. It is very simple to install GNUKhata in Linux. The installer file can be downloaded from the website www.anukhata.in. When we open GNUKhata for the first time, we can see a welcome screen.

Create Organisation
The first step in GNUKhata is to create an the organisation. To create a new organisation, click on “Create organisation” or press shift + control + R. While creating an organisation, the following details are to be given.

  • Organisation Name: enter the name of the organisation and press Enter Key.
  • Case: Choose the appearance of the organisation name, the options are As -is, Upper case, Lower Case or Title Case.
  • Organisation Type: Select the organisation type either Profit Making or Not for Profit.
  • Financial year: Enter the opening date of financial year then press enter key, closing date will show automatically which can be edited.
  • Inventory: Tick the box of Inventory for maintaining inventory accounts.

1. Create Admin and log in:
There are Four levels of users in GNUKhata. They are Admin, Manager, Operatorand internal Auditor. Each has different authorities. Only one user can log in as “Admin”. There may be any number of users in the role of manager, operator and internal auditor.

“Create Admin” is mandatory. After creating an organisation, the next step is “Create Admin”. Fill all the fields in the Create Admin window and Enter/click on create and login. Now we can see a Menu bar at the top. Click Menu items to activate the Keyboard shortcuts.

2. Organisation Particulars:
We can enter the organisation details like Address, Country, State, city, etc through Edit Organisation Particulars in Master menu. Enter or click on Save to save the details and click on Reset to clear the fields, if necessary.

3. Change Organisation:
Select Change Organisation from Sign Out menu to exit the active organisation. To change the user, select Logout from Sign Out menu.

Plus Two Accountancy Notes Chapter 5 Accounting Software Package - GNUKhata

4. Selecting Organisation:
To select the existing organisation, click on Select Existing Organisation tab and select Organisation name from the drop down menu.

5. Deleting Organisation:
After login as “Admin” user, select Delete Organisation from Administration menu. Confirm the decision to delete the organisation, the organisation will be deleted.

Groups and Sub-Groups
Grouping of account is a method of organising the large number of ledger accounts into sequential arrangement for recording and summarisation of accounting data. GNUKhata has predefined Groups and Sub-Groups.
They are:

  • Balance Sheet Groups
  • Profit & Loss / Income & Expenditure Account Group

1. Balance sheet Groups in GNUKhata:
Plus Two Accountancy Notes Chapter 5 Accounting Software Package - GNUKhata 1

Plus Two Accountancy Notes Chapter 5 Accounting Software Package - GNUKhata

2. Profit and loss / Income & Expenditure Account Groups in GNUKhata:
Plus Two Accountancy Notes Chapter 5 Accounting Software Package - GNUKhata 2

3. Description of the Groups and Sub Groups:

(i) (a) Capital: Amount contributed by proprietor, partners and share holders are recorded in this group.
(b) Corpus: Amount Contributed by the members of a non profit organisation (capital fund) are recorded in this group.

(ii) Current Assets: The assets which are consumed in operations are known as current assets. Accounts of such assets generated in the course of doing business are recorded in this group. The sub groups are

  • Bank-(Deposits)
  • Cash – (in hand, at factory, petty cash)
  • Inventory-(closing stock)
  • Loans and Advances-(temporary advance to Staff)
  • Sundry Debtors – (Credit sales)

(iii) Current Liability: The liabilities which are to be paid with in a short period (less than one year) are called current liabilities. The sub groups of current liabilities are.

  • Provisions: (PF, ESI, TDS dues, etc.)
  • Sundry CreditorsforExpenses: (Outstanding expenses)
  • Sundry Creditors for Purchase: (Amount payable to suppliers)

(iv) Fixed Assets: Accounts of all fixed assets (life span more than one year) are recorded in this Group. The sub groups are

  • Building
  • Furniture
  • Land
  • Plant and Machinery

Plus Two Accountancy Notes Chapter 5 Accounting Software Package - GNUKhata

(v) Investments: Contains accounts of investment made by the organit#ation. The sub groups are

  • Investment in Bank Deposits
  • Investment in shares and Debentures

(vi) Loan (Assets): Includes accounts of long term loans given

(vii) Loans (Liability): Amount borrowed from financial institutions. The sub Groups are

  • Secured: (Loan against Security)
  • Unsecured: (No Security)

(viii) Miscellaneous Expenses (Assets): This includes preliminary and preformation Expenses to the extent those are not written off.

(ix) Direct Income: Income from sale of goods, included in this group. If it is a service organisation, income from fees will come under this group.

(x) Indirect Income: All incomes which is not a direct income come under this group.
Eg: rent received, discount received, dividend received etc.

(xi) Direct Expenses: Expenses of purchase or manufacturing of goods are included in this group.
Eg. Wages, carriage inward, consumables etc. GNUKhata opens Opening Stock Account under this group.

(xii) Indirect Expenses: All office, administration sellng and distribution expenses are coming under this group.
Eg: Salary, Interest, depreciation, etc.

(xiii) Reserves: Contains retained earnings reserves and surplus.

Plus Two Accountancy Notes Chapter 5 Accounting Software Package - GNUKhata

System Generated Ledger Accounts in GNUkhata
GNUkhata has 29 predetermined Groups and subGroups. Out of these 13 are Groups and 16 are sub Groups. 25 Predefined Groups and sub groups are related with Balance sheet. Out of these 9 are Groups and 16 are Sub Groups. 4 Groups are related with Profit and Loss Account/ Income and Expenditure Account.

In GNUkhata, there are 4 system generated ledger accounts. We can neither change the name nor delete these accounts. Do not create accounts with the similar names. These are.
Plus Two Accountancy Notes Chapter 5 Accounting Software Package - GNUKhata 3

Creating Ledger Accounts in GNUKhata
A ledger account contains record of all transactions relating to Assets, Capital, Liabilities, Expenditure and Revenues. A ledger account is to be created under any of the above five groups. Based on the group under which a ledger account is created, the “ balance of the ledger account will be appeared either in Trading, Profit and loss account or in Balance sheet.

1. Steps for Creation of Ledger Accounts:

  1. Step 1: Click on Master Menu or Press Shift + Control + M or Press F2
  2. Step 2: Select Create Account option. Then a dialogue box appears. Enter all the details.
    • Group Name: Select the name of the group from the drop down list.
    • Sub group name: Select the name of sub gorup from the drop down list depending on the group we selected. A new subgroup can also be created.
    • Account name: Enter the name of account which we want to create
  3. Step 3: Click on Save button

2. Display Ledger Accounts:
To display Ledger accounts, select List of Accounts from Report menu. Now we can see a table containing a list of all ledger accounts along with its group name and sub group name.

3. Editing a ledger account:
To edit a ledger account, select Edit Account from Master menu. Here we can change Account name and opening balance. But we can not change the name of Group and sub Group.

4. Deleting a ledger account:
To delete a ledger account, select Edit Account from Master menu. Select the ledger account – we want to delete, click on Delete Button and confirm the deletion. System generated account and the ledger account already used in voucher cannot be deleted.

Plus Two Accountancy Notes Chapter 5 Accounting Software Package - GNUKhata

Types of Vouchers
GNUKhata has the following pre defined voucher types. We can not create a new voucher type.
Plus Two Accountancy Notes Chapter 5 Accounting Software Package - GNUKhata 4
Plus Two Accountancy Notes Chapter 5 Accounting Software Package - GNUKhata 5

Plus Two Accountancy Notes Chapter 5 Accounting Software Package - GNUKhata

Voucher Entry
Recording a transaction through voucher is called voucher entry. While recording a voucher the debit part of the transaction recorded first and there after credit part. We can add any number of debits and credits in a voucher.

1. Finding and Editing a Voucher Entry:
To edit a voucher entry, it must be found out first. For this, the given steps are to be followed.

  • Step 1: Select Find/ Edit voucher from voucher menu.
  • Step 2: Select any one Criteria and press Enter key. All transactions fulfilling the criteria will be displayed.
  • Step 3: Select the transaction that we want to edit and press Enter key
  • Step 4: Click Edit button to open the transaction in edit mode make necessary changes.
  • Step 5: Click on Save button to save changes.

2. Deleting a voucher entry:
To delete a voucher, First find it and click on Delete, after confirmation, the record will be deleted. Deleted vouchers cannot be restored.

3. Add account while in voucher entry:
While recording transactions in voucher entry mode, we can add a ledger account by clicking on Add Account, select the Group, sub Group, enter the account name and opening balance, if any. Click on Save Button and return to Voucher entry mode.

Plus Two Accountancy Notes Chapter 5 Accounting Software Package - GNUKhata

Reports
One of the tabs in the menu bar is Reports. From the Report menu, we will enable to view reports such as Ledger, Trial Balance, Balance sheet, Profit and Loss Account, List of accounts and List of deleted vouchers. For all these reports, we have to specify the periods.

1. Display Ledger Account:

  • Step 1: Click on Report tab from the menu bar
  • Step2: Select Ledger option from the list, Now view Ledger screen appears
  • Step 3: Select the name of ledger account we want to display
  • Step 4: Enter from date and to date
  • Step 5: Click on view button to view the ledger

2. Display Trial Balance:

  • Step1: Click on Report tab from the menu bar
  • Step 2: Select Trial balance from the menu
  • Step 3: Enter From date and To date
  • Step 4: Select the Trial Balance Type
  • Step 5: Click on view button to view the Trial Balance

3. Display Profit and Loss Account/Income and Expenditure Account:

  • Step 1: Click on Report tab from the menu bar
  • Step 2: Select Profit and loss or Income and Expenditure from the list
  • Step 3: Enter From date and To date.
  • Step 4: Click on view button

4. Display Balance sheet:

  • Step 1: Click on Report Tab from the menu bar
  • Step 2: Select Balance sheet from the list
  • Step 3: Select Balance sheet type
  • Step 4: Click on View button

Plus Two Accountancy Notes Chapter 5 Accounting Software Package - GNUKhata

Bank Reconciliation statement (BRS)
Bank Reconciliation statement is prepared by an account holder to reconcile cash book balance and pass book balance on a specific date. It is prepared for bank accounts opened under the Sub Group Bank of the Group Current Assets. To open Bank Reconciliation Statement, select Bank Reconciliation statement from the Master menu.

1. Causes of Difference between Cash Book Balance and Pass Book Balance:

  • Cheque issued; but not presented for payment
  • Cheque deposited; but not collected
  • Direct payment by a customer to the bank
  • Interest on deposit credited by the bank
  • Dividend, rent, etc collected by the bank
  • Payment made on behalf of the customer
  • Bank charges as per pass book
  • Bills receivables discounted, but dishonored
  • Interest on overdraft debited in the pass book

2. Terms associated with BRS:

  • Transaction Date: The date of the transaction
  • Clearance date: The date on which a particular transaction appears in a pass book
  • Reconciliation period: The period for which Bank Reconciliation is done is called Reconciliation period.
  • Statement of uncleared items: When the clearance date and Transaction date of a transaction falls with in the Reconciliation period, that transaction is said to be cleared. Otherwise it is uncleared item.

Plus Two Accountancy Notes Chapter 5 Accounting Software Package - GNUKhata

Short cut keys in GNUKhata

Use Keys
1. Activate Toolbar Tab F1
2. Create Ledger Account F2
3. Find/Edit Ledger Account F3
4. Receipt Voucher F4
5. Receipt Voucher F5
6. Sales voucher F6
7. Purchase Voucher F7
8. Contra Voucher F8
9. Journal Voucher F9
10. Find/ Edit voucher F10
11. View Ledger Account F11
12. Display Trial Balance F12
13. Sales Returns voucher Ctrl + 1
14. Purchases Returns voucher Ctrl + 2
15. Credit Note voucher Ctrl + 3
16. Debit Note voucher Ctrl + 4
17. Cost centre statement Ctrl + 5
18. Cash Flow statement Ctrl + 6
19. List of Accounts Ctrl + 7
20. Create/ Edit cost centre Alt + P
21. Bank Reconciliation statement Alt + R
22. Manual Alt + M
23. Master Tab Ctrl + M
24. Inventory Tab Ctrl + I
25. Transaction Tab Ctrl + T
26. Report Tab Ctrl + R
27. Administration Tab Ctrl + D
28. Help Tab Ctrl + H
29. Sign out Tab Ctrl + S
30. Sign out Tab Ctrl + L

Plus One Accountancy Notes Chapter 8 Financial Statements – I & II

Students can Download Chapter 8 Financial Statements – I & II Notes, Plus One Accountancy Notes helps you to revise the complete Kerala State Syllabus and score more marks in your examinations.

Kerala Plus One Accountancy Notes Chapter 8 Financial Statements – I & II

Summary:
Financial Statements:
Meaning and types Financial statements are the statements which present periodic reports on the process of business enterprises and the results achieved during a given period. Financial statement includes trading, profit & loss account, balance sheet and other statements.

Trading and Profit & Loss Account:
Trading and Profit & Loss account is prepared to ascertain the net result of business operations during a given period.

Format of Trading and Profit & Loss Account (In horizontal form):
Trading and Profit & Loss Account for the year ended ………………
Plus One Accountancy Notes Chapter 8 Financial Statements - I & II img 1

Plus One Accountancy Notes Chapter 8 Financial Statements - I & II

Need for Adjustment:
For the preparation of financial statements, it is necessary that all adjustments arising out of the accural basis of accounting are made at the end of the accounting period. Entries which are given outside the trial balance are called adjustment entries.

Treatment of various types of adjustments:
Plus One Accountancy Notes Chapter 8 Financial Statements - I & II img 2

Balance Sheet:
The balance sheet is a statement of assets and liabilities of a business enterprises and shows the financial position at a given date. It is not an account. It is only a statement.
Assets and liabilities shown in the balance sheet are marshalled in order to liquidity or in order to permanence.

Plus One Accountancy Notes Chapter 8 Financial Statements - I & II

Format of Balance Sheet (In horizontal form)
Balance sheet as on …………….
Plus One Accountancy Notes Chapter 8 Financial Statements - I & II img 3
Plus One Accountancy Notes Chapter 8 Financial Statements - I & II img 4

The Performa of income statement and balance sheet in vertical form.

Income Statement for the period ended ……..
Plus One Accountancy Notes Chapter 8 Financial Statements - I & II img 5
Plus One Accountancy Notes Chapter 8 Financial Statements - I & II img 6

Plus One Accountancy Notes Chapter 8 Financial Statements - I & II

Balance sheet as on………..
Plus One Accountancy Notes Chapter 8 Financial Statements - I & II img 7
Plus One Accountancy Notes Chapter 8 Financial Statements - I & II img 8

Plus One Zoology Notes Chapter 10 Neural Control and Coordination

Students can Download Chapter 10 Neural Control and Coordination Notes, Plus One Zoology Notes helps you to revise the complete Kerala State Syllabus and score more marks in your examinations.

Kerala Plus One Zoology Notes Chapter 10 Neural Control and Coordination

What is coordination?
Coordination is the process through which two or more organs interact and complement the functions of one another.

Plus One Zoology Notes Chapter 10 Neural Control and Coordination

Neural System
The neural system of all animals is composed neurons that receive and transmit different kinds of stimuli.

Neural system in lower forms

  • The neural organisation is very simple in lower invertebrates.
  • For example, in Hydra it is composed of a network of neurons.
  • The neural system is better organised in insects, where a brain is present.

The vertebrates have a more developed neural system.

Human Neural System
The human neural system is divided into two parts:

(i) Central neural system (CNS)
(ii) Peripheral neural system (PNS)
  • The CNS includes the brain and the spinal cord and is the site of information processing and control.
  • The PNS comprises of all the nerves of the body associated with the CNS.

The nerve fibres of the PNS are of two types:

(a) afferent fibres
(b) efferent fibres

Function of afferent efferent of nerve fibres:
The afferent nerve fibres transmit impulses from tissues/organs to the CNS. The efferent fibres transmit regulatory impulses from the CNS to the peripheral tissues/organs.
The PNS is divided into two divisions

  1. Somatic neural system
  2. Autonomic neural system.

Function:
The somatic neural system relays impulses from the CNS to skeletal muscles. The autonomic neural system transmits impulses from the CNS to the involuntary organs and smooth muscles of the body.
The autonomic neural system is classified into

  1. sympathetic neural system
  2. parasympathetic neural system.

Neuron As Structural And Functional Unit Of Neural System
A neuron is composed of three major parts,

1. cell body
2. dendrites and
3. axon

1. The cell body contains cytoplasm with cell organelles and certain granular bodies called Nissl’s granules.

2. Repeated branches project out of the cell body are called dendrites.

3. The axon is a long fibre, the distal end of which is branched. Each branch terminates as a bulb-like structure called synaptic knob which possess synaptic vesicles containing chemicals called neurotransmitters. Based on the number of axon and dendrites, the neurons are divided into three types,

  • multipolar (with one axon and two or more dendrites; found in the cerebral cortex)
  • bipolar (with one axon and one dendrite, found in the retina of eye)
  • unipolar (cell body with one axon only found usually in the embryonic stage).

Plus One Zoology Notes Chapter 10 Neural Control and Coordination 1
4. The myelinated nerve fibres are enveloped with Schwann cells, which form a myelin sheath around the axon.

5. The gaps between two adjacent myelin sheaths are called nodes of Ranvier.

6. Myelinated nerve fibres are found in spinal and cranial nerves.

8. Non-myelinated nerve fibre is enclosed by a Schwann cell that does not form a myelin sheath around the axon, and is commonly found in autonomous and the somatic neural systems.

Plus One Zoology Notes Chapter 10 Neural Control and Coordination

Generation and Conduction of Nerve Impulse
Neurons are excitable cells because their membranes are in a polarized state.
In resting state of neuron:
The axonal membrane is more permeable to potassium ions (K+) and impermeable to sodium ions (Na+) and negatively charged proteins present in the axoplasm. The fluid outside the axon contains a low concentration of K+, a high concentration of Na+ and thus form a concentration gradient.

These ionic gradients are maintained by the active transport of ions by the sodium-potassium pump which transports 3 Na+ outwards for 2 K+ into the cell.

As a result, the outer surface of the axonal membrane possesses a positive charge while its inner surface becomes negatively charged and therefore is polarised. The electrical potential difference across the resting plasma membrane is called as the resting potential.

When a stimulus is applied at a site on the polarised membrane:
The membrane freely permeable to Na and influx of Na+ followed by the reversal of the polarity at that site, i.e., the outer surface of the membrane becomes negatively charged and the inner side becomes positively charged.

This is called depolarized state. The electrical potential difference across the plasma membrane is called the action potential At sites immediately ahead, the axon membrane has a positive charge on the outer surface and a negative charge on its inner surface. As a result, a current flows on the inner surface from site A to site B.

On the outer surface current flows from site B to site A to complete the circuit of current flow. Hence, the polarity at the site is reversed, and an action potential is generated at site B. Thus, the impulse (action potential) generated at site A arrives at site B. The sequence is repeated along the length of the axon and consequently the impulse is conducted.
Plus One Zoology Notes Chapter 10 Neural Control and Coordination 2

Transmission of Impulses
A nerve impulse is transmitted from one neuron to another through junctions called synapses. The junction between pre-synaptic neuron and a post-synaptic neuron is called synaptic cleft. There are two types of synapses, namely

1. Electrical synapses and
2. Chemical synapses

At electrical synapses, erlectrical current flowdirectly from one neuron into the other across these synapses. It is very similar to impulse conduction along a single axon, impulse transmission across an electrical synapse is always faster than that across a chemical synapse.

At a chemical synapse, the membranes ofthepre-and post-synaptic neurons are separated by a fluid-filled space called synaptic cleft Chemicals called neurotransmitters are involved in the transmission of impulses at these synapses.

The released neurotransmitters bind to the specific receptors, present on the post-synaptic membrane. This binding opens ion channels allowing the entry of ions which can generate a new potential in the post- synaptic neuron.
Plus One Zoology Notes Chapter 10 Neural Control and Coordination 3

Plus One Zoology Notes Chapter 10 Neural Control and Coordination

Central Neural System
It controls the voluntary movements such as balance of the body, functioning of vital involuntary organs (e.g., lungs, heart, kidneys, etc.), thermoregulation, hunger and thirst, circadian (24-hour) rhythms of our body, activities of several endocrine glands and human behaviour.

It is also the site for processing of vision, hearing, speech, memory, intelligence, emotions and thoughts. The human brain is well protected by the skull. Inside the skull, the brain is covered by cranial meninges consisting of an outer layer called dura mater, a very thin middle layer called arachnoid and an inner layer called pia mater.

The brain is divided into three major parts:

  • forebrain
  • midbrain
  • hindbrain

Plus One Zoology Notes Chapter 10 Neural Control and Coordination 4

Forebrain
The forebrain consists of cerebrum, thalamus and hypothalamus. Cerebrum forms the major part of the human brain. Cerebrum divided longitudinally into two halves the left and right cerebral hemispheres. The hemispheres are connected by nerve fibres called corpus callosum.

The layer of cells which covers the cerebral hemisphere is called cerebral cortex. The cerebral cortex is referred to as the grey matter .The cerebral cortex contains motor areas, sensory areas and large regions These regions called as the association areas.They are responsible functions like memory and communication.

The inner part of cerebral hemisphere gives white appearance to the layer and called as the white matter. Hypothalamus lies at the base of the thalamus contains a number of centres which control body temperature, urge for eating and drinking. Hypothalamus secrete hormones called hypothalamic hormones.

he inner parts of cerebral hemispheres and a group of associated deep structures like amygdala, hippocampus, etc., form a complex structure called the limbic lobe or limbic system. Along with the hypothalamus,

it is involved in the regulation of sexual behaviour, expression of emotional reactions (eg: excitement, pleasure, rage and fear), and motivation

Plus One Zoology Notes Chapter 10 Neural Control and Coordination

Midbrain
The midbrain is located between the thalamus/hypothalamus of the forebrain and pons of the hindbrain. A canal called the cerebral aqueduct passess through the midbrain.

The dorsal portion of the midbrain consists mainly of four round swellings (lobes) called corpora quadrigemina. Midbrain and hindbrain form the brain stem..

Hindbrain
The hindbrain comprises pons, cerebellum and medulla (also called the medulla oblongata). Pons consists of fibre tracts that interconnect different regions of the brain. Cerebellum provide the additional space for many more neurons.

The medulla of the brain is connected to the spinal cord. The medulla contains centres which control respiration, cardiovascular reflexes and gastric secretions.

Reflex Action And Reflex Arc
It involves the sudden withdrawal of a body part which comes in contact with objects that are extremely hot, cold pointed or animals that are poisonous. The reflex pathway consists of one afferent neuron (receptor) and one efferent (effector or excitor) neuron arranged in a series.

The afferent neuron receives signal from a sensory organ and transmits the impulse via a dorsal nerve root into the CNS (at the level of spinal cord). The efferent nueuron carries signals from CNS to the effector. The stimulus and response thus forms a reflex arc in the knee jerk reflex.
Plus One Zoology Notes Chapter 10 Neural Control and Coordination 5

Sensory Reception And Processing
The sensory organs detect all types of changes in the environment and sent to different parts/centres of the brain. The sense organs are the eye (sensory organ for vision) and the ear (sensory organ for hearing).

Eye
Our paired eyes are located in sockets of the skull called orbits.

Parts of an eye
The wall of the eye ball is composed of three layers. External layer is composed of a dense connective tissue and is called the sclera. Anterior portion of this layer is called the cornea. Middle layer, choroid, contains many blood vessels and looks bluish in colour.

The choroid layer is thin over the posterior part of eye ball, but it becomes thick in the anterior part to form the ciliary body. The ciliary continues forward to form a pigmented and opaque structure called the iris which is the visible coloured portion ofthe eye.
Plus One Zoology Notes Chapter 10 Neural Control and Coordination 6

  1. The eye ball contains lens which is held in place by ligaments attached to the ciliary body. In front of the lens, the aperture surrounded by the iris is called the pupil.
  2. The inner layer is the retina contains three layers of cells – from inside to outside.
  3. Ganglion cells, bipolar cells and photoreceptor cells.
  4. There are two typ es of photoreceptor cells, namely, rods and cones
  5. The daylight (photopic) vision and colour vision are functions of cones
  6. The twilight (scotopic) vision is the function of the rods.
  7. The rods contain a purplish-red protein called the rhodopsin which contains a derivative of Vitamin A. In the human eye, there are three types of cones that respond to red, green and blue lights.

Plus One Zoology Notes Chapter 10 Neural Control and Coordination

What is blind spot?
The optic nerves and the retinal blood vessels enter above the posterior pole of the eye ball. Photoreceptor cells are not present in that region and hence it is called the blind spot.

What is macula lutea?
At the posterior pole of the eye lateral to the blind spot, there is a yellowish pigmented spot called macula lutea with a central pit called the fovea where only the cones are densely packed. It is the point where the visual acuity (resolution) is the greatest.

The space between the cornea and the lens is called the aqueous chamber and contains fluid called aqueous humor. The space between the lens and the retina is called the vitreous chamber and contains fluid called vitreous humor.

Mechanism of Vision
The light rays falls on the retina through cornea and lens generate impulses in rods and cones. The photosensitive compounds (photopigments) in the human eyes is composed of opsin (a protein) and retinal (an aldehyde of vitamin A). Light induces the changes in the structure of the opsin.

This causes membrane permeability changes. As a result, potential differences are generated in the photoreceptor cells. This produces a signal that generates action potentials in the ganglion cells through the bipolar cells.

These action potentials are transmitted by the optic nerves to the visual cortex area of the brain, where the neural impulses are analysed and the image formed on the retina is recognised based on earlier memory and experience.

The Ear
The ear is divided into three major sections called the outer ear, the middle ear and the inner ear. The outer ear consists of the pinna and external auditory meatus (canal).The pinna collects the vibrations of sound. The external auditory meatus leads inwards and extends up to the tympanic membrane (the ear drum).

There are wax-secreting sebaceous glands in the skin of the pinna and the meatus. The middle ear contains three ossicles called malleus, incus and stapes which are attached to one another in a chain-like fashion.

The malleus is attached to the tympanic membrane and the stapes is attached to the oval window. of the cochlea. The ear ossicles increase the efficiency of transmission of sound waves to the inner ear.
Plus One Zoology Notes Chapter 10 Neural Control and Coordination 7
An Eustachian tube connects the middle ear cavity with the pharynx. The Eustachian tube helps in equalising the pressures on either sides of the eardrum. The fluid-filled inner ear called labyrinth consists of two parts, the bony and the membranous labyrinths.

The bony labyrinth is connected with membranous labyrinth, which is surrounded by a fluid called perilymph. The membranous labyrinth is filled with a fluid called endolymph. The coiled portion of the labyrinth is called cochlea.

The membranes constituting cochlea, the reissner’s and basilar, divide the surounding perilymph filled bony labyrinth into an upper scala vestibuli and a lower scala tympani. The space within cochlea called scala media is filled with endolymph.

At the base of the cochlea, the scala vestibuli ends at the oval window The organ of corti is a structure located on the basilar membrane which contains hair cells that act as auditory receptors. The hair cells are present in rows on the internal side of the organ of corti.

The basal end of the hair cell is in close contact with the afferent nerve fibres. A large number of processes called stereo cilia are projected from the apical part of each hair cell. Above the rows of the hair cells is a thin elastic membrane called tectorial membrane. The inner ear also contains vestibular apparatus, located above the cochlea.

The vestibular apparatus is composed of three semi-circular canals and the otolith organ consisting of the saccule and utricle. The membranous canals are suspended in the perilymph of the bony canals. The base of canals is swollen and is called ampulla, which contains a projecting ridge called crista ampullaris which has hair cells.

The saccule and utricle contain a projecting ridge called macula. The crista and macula are the specific receptors of the vestibular apparatus responsible for maintenance of balance of the body and posture.
Plus One Zoology Notes Chapter 10 Neural Control and Coordination 8

Plus One Zoology Notes Chapter 10 Neural Control and Coordination

Mechanism of Hearing
How does ear convert sound waves into neural impulses, which are sensed and processed by the brain enabling us to recognise a sound?
The external ear receives sound waves and directs them to the ear drum.The ear drum vibrates in response to the sound waves and these vibrations are transmitted through the ear ossicles (malleus, incus and stapes) to the oval window.

The vibrations are passed through the oval window on to the fluid of the cochlea, where they generate waves in the lymphs. The waves in the lymphs induce a ripple in the basilar membrane. These movements of the basilar membrane bend the hair ceils, pressing them against the tectorial membrane.

As a result, nerve impulses are generated in the associated afferent neurons. These impulses are transmitted by the afferent fibres via auditory nerves to the auditory cortex of the brain, where the impulses are analysed and the sound is recognized.

The vibrations are passed through the oval window on to the fluid of the cochlea, where they generate waves in the lymphs. The waves in the lymphs induce a ripple in the basilar membrane. These movements of the basilar membrane bend the hair cells, pressing them against the tectorial membrane.

As a result, nerve impulses are generated in the associated afferent neurons. These impulses are transmitted by the afferent fibres via auditory nerves to the auditory cortex of the brain, where the impulses are analysed and the sound is recognized.

NCERT SUPPLEMENTARY SYLLABUS
Sense organs:
The environmental changes (both internal and external) called stimuli detected by the special sensory cells, are conveyed to the brain in the form of nerve impulses. The response for each stimulus from brain is sent to the various body parts for its well being. There are five senses: touch, vision, hearing, smell and taste.

While touch is a complex general sense, the other four are special senses. The general sensory receptors are simple receptors that are present in the skin, mucous membranes, connective tissues and muscles.

These sense the information such as tactile sensation (a mix of touch, pressure, stretch and vibration), heat, cold, pain and muscle sense.

Special sensory receptors are present in the head especially sensory organs like eyes and ears and tissues of the taste buds and olfactory epithelium. These sensory organs and tissues of eye and ear are photoreceptors and the auditory receptors respectively.

The chemical senses: the taste and smell:
The receptors fortaste and smell are called as chemoreceptors found as film of liquid coating in the membranes of the receptor cells. The taste receptors are specialized cells that detect chemicals present in the mouth while smell receptors are modified sensory neurons in the nasal passage which detect the volatile chemicals.

These two types of receptors complement each other and often respond to the same stimulus. The smell receptors are 3,400 times more sensitive than the taste receptors.

Sense of smell (olfaction):
Nose contains the receptors of smell, in the mucous coated thin, yellowish patch (about 5 cm2) of modified pseudo stratified epithelium called olfactory epithelium. It is located at the roof of the nasal cavity on either sides of the nasal septum.
Plus One Zoology Notes Chapter 10 Neural Control and Coordination 9
The olfactory epithelium contains three types of cells:

  • millions of olfactory receptor cells
  • columnar supportive cells
  • short basal cells.

Plus One Zoology Notes Chapter 10 Neural Control and Coordination

Olfactory receptors bear a cluster of about 20 modified cilia which function as receptor sites. These cilia extend from the olfactory epithelium into the thin coat of nasal mucous secreted by the supportive cells and olfactory glands. This mucous dissolves the airborne odour molecules.

Once dissolved, the chemicals bind to the specific receptors on the cilia stimulating the receptor cells. This causes depolarization then action potential in the receptor cell.

The axons of the olfactory receptors unite to form the olfactory nerve which transmits the information directly to olfactory bulb, a relay station in the brain. The nasal cavity contains pain receptors that respond to irritants such as ammonia, vinegar or hot chilly pepper.

Impulses from these pain receptors reach the brain. The brain combines these sensations with those of smell to identify the odours Humans can detect about 10,000 different odours but the olfactory capability of fish and mammals such as a dog is high.

Sense of taste (gustation):
The receptor cells fortaste are located in taste buds. Humans have about 10,000 taste buds are located in pockets around the papillae on the surface and sides of the tongue, but some on the surface of the pharynx and the larynx.

Each taste bud contains about 40 specialized receptor cells or gustatory cells, that helps to replace the worn out cells of the taste buds. The receptor cells for taste are not neurons, but they are microvilli .The microvilli protrude into the surrounding fluids through a narrow opening called the taste pore.

Dissolved chemicals contacting the microvilli bind to specific receptor proteins on the microvilli, thereby depolarizing the cell,it releases neurotransmitter which leads to the generation of an action potential in the associated sensory neuron.

Each dendrite receives signals from several receptor cells within the taste bud pass to the brain stem. From here the nerve impulse is relayed to the taste centre in the cerebral cortex of the brain that perceives the taste sensation.
In humans there are four basic taste senses:

sweet, sour, salt, and bitter. It is located in different parts of the tongue sweet and salty on the front, bitter on the back, and sour on the sides.

Plus One Zoology Notes Chapter 10 Neural Control and Coordination

Sense of touch:
Skin is the largest sense organ. These sensations of touch come from millions of microscopic simple sensory receptors located all over the skin and associated with the general sensations of contact or pressure, heat, cold, and pain. Some parts of the body have a large number of these such as the fingertips.

Structurally, these touch receptors are either free dendritic endings or encapsulated dendritic endings present in the skin (and other parts of the body). Free or bare dendritic nerve endings are present throughout the epidermis in “zigzag” form .These respond chiefly to pain and temperature but some respond to pressure as well.

Meissner’s corpuscles are small receptors are surrounded by specialized capsule (Schawann) cells. These are found just beneath the skin epidermis in dermal papillae and abundant in finger tips and soles of the feet. These are light pressure receptors.

Pacinian corpuscles are the large egg shaped bodies surrounded by multilayers of capsule cells. These are scattered deep in the dermis and in the subcutaneous tissue of the skin .These are stimulated by deep pressure.(box)

Whenever one or more of these sensory receptors are stimulated (by heat, cold, vibrations, pressure or pain) an impulse or action potential is generated. This impulse is then taken to the spinal cord and from there to the brain which analyses the stimulus and then generates appropriate response.

Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance

Students can Download Chapter 2 Electric Potential and Capacitance Notes, Plus Two Physics Notes helps you to revise the complete Kerala State Syllabus and score more marks in your examinations.

Kerala Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance

Introduction
The electric field strength is a vector quantity, while electric potential is a scalar quantity. Both these quantities are inter related.

Electrostatic Potential

1. Electric potential: The electric potential at a point is the work done by an external agent in moving a unit positive charge from infinity to that point against the electric field (without acceleration)
Explanation: If W is the work done in moving a charge ‘q’ from infinity to a point, then potential at
that point is, V = \(\frac{w}{q}\)

Potential difference: Electric potential difference between two points is the work done in moving a unit positive change from one point to other.
Potential difference between the points A and B is
VAB = VA – VB
VA and VB are the potentials at the points A and B respectively.

Potential energy difference: Potential energy difference is the work done to bring a q charge from one point to another point with out acceleration.
Relation between potential difference and potential energy difference:
Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance - 1

Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance
where UA and UB are the potential energies at the points A and B respectively.

Electric field is conservative: Electric field is conservative. A conservative field is defined as the field in which work done is zero in a complete round trip.

(or)

A conservative field is one in which work done is independent of path.

Potential Due To A Point Charge
Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance - 2
Let P be a point at a distance Y from a charge +q. Let A be a point at a distance ‘x’ from q ,and E is directed along PA. Consider a positive charge at A. Then the electric field intensity at A’ is given by
Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance - 3
If this unit charge is moved (opposite to E) through a distance dx, the work done dw = – Edx
[-ve sign indicates that dx is opposite to E ]
So the potential at ‘P’ is given by
Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance - 4

Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance

Potential due to an electric dipole
Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance - 5
Consider dipole of length ‘2a’. Let P be a point at distance r1 from +q and r2 from -q. Let ‘r’ be the distance of P from the centre ‘O’ of the dipole. Let θ be angle between dipole and line OP.
Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance - 6
Therefore total potential,
Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance - 7
From ∆ABC , we get (r2 – r1) = 2a cosθ
we can also take r2 = r1 = r (since ‘2a’ is very small) Substituting these values in equation (1), we get
Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance - 8
Case 1: If the point lies along the axial line of the dipole, then θ = 0°
Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance - 9
Case 2: If the point lies along the equatorial line of the dipole, then θ = 90°
Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance - 10
V = 0

Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance

Potential Due To A System Of Charges
Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance - 11
Consider a system of charges q1, q2,……,qn with position vectors r1P, r2P……..,rnP relative to some origin. The potential V1 at P due to the charge q1 is
Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance - 12
where r1P is the distance between q1 and P. Similarly, the potential V2 at P due to q2,
Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance - 13
where r2P is the distances of P from charges q2. By the superposition principle, the potential V at P due to the total charge configuration is the algebraic sum of the potentials due to the individual charges
ie. V = V1 + V2 +……+ Vn
Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance - 14

Equipotential Surface
The surface over which the electric potential is same is called an equipotential surface.
Properties:

  1. Direction of electric field is perpendicular to the equipotential surface.
  2. No work is done to move a charge from one point to another along the equipotential surface.

Example:

  1. Surface of a charged conductor.
  2. All points equidistant from a point charge.

Equipotential surfaces for a uniform electric filed:
Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance - 15

1. Relation Between Electric Field And Potential:
Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance - 16
Consider two points A and B, separated by very small distance dx. Let the potential at A and B be V+ dV and V respectively. The electric field is directed from A to B.
If a unit +ve charge is moved through a distance ‘dx’ against this field, work done,
dw = -Edx _____ (1)
For unit charge dw = dv
∴ dv = – Edx
or
Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance - 17
Electric field intensity at a point is the negative rate of change of potential with distance.

Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance

Potential Energy Of System Of Charges

1. Potential Energy of System of Two Charges:
The potential energy of a system of two charges is defined as the work done in assembling this system of charges at the given position from infinite separation.
Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance - 18
Consider two charges q1 and q2 separated by distance r. Imagine q1 to be at A and q2 at infinity. Electric potential at B due to charge q1 is given by
Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance - 19
which is the work done in bringing unit positive charge from infinity to B. Therefore the work done in bringing charge q2 from infinity to B is
W = potential difference × charge
W = (V1 – V)q2
potential at inf infinity. V = 0
W = V1 × q2
\(W=\frac{1}{4 \pi \varepsilon_{0}} \frac{q_{1} q_{2}}{r_{12}}\)
This work done is stored as potential energy. Hence potential energy between the charges q1 and q2
Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance - 20

2. Potential Energy of System of Three Charges:
Consider three charges q1, q2, and q3 separated by distances r12, r23 and r13.
Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance - 22
The electric potential energy of this system is the sum of potential of each pair. Hence we can write
U = U12 + U23 + U13
Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance - 23

Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance

Potential Energy In An External Field

1. Potential energy of a single charge:
Consider a point O in an electric field. Let V be the electric potential at O. Hence work done in bringing a charge q from infinity to the point O is,
W = Vq.
This work done is stored in the form of electrostatic potential energy (U) of the charge q.
∴ The potential energy of the charge q in an electric field is U = Vq
Where V is the potential at that point.

2. Potential energy of a system of two charges in an electric field:
Consider an electric field. Let 1 and 2 be two points in the field and V1 and V2 be the potential at these points. Two charges q1 and q2 are located at 1 and 2.
Potential energy of the charge q1 in the external filed is, U1 = V1 q1
Potential energy of the charge q2 in the external field is, U2 = V2q2
Potential energy between the system of two charges q1 and q2
Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance - 24
where r12 is the distance between the charges According to the principle of super position, the potential energy of the system of two charges in an electric field is
U = U1 + U2 + U12
Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance - 25

3. Potential energy of a dipole in an external field:
Consider a dipole of dipole moment ‘P’ suspended in a uniform electric field of intensity ‘E’. Let θ be the angle between P and E.
Then we know torque τ = PE sinθ
Let the dipole be turned through an angle dθ
then work done dw = τdθ
= PE sinθ dθ
Total work done in rotating the dipole from θ1 to θ2
Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance - 26
W = PE (cosθ1 – cosθ2)
This work done is stored as potential energy.

Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance

Electrostatics Of Conductors
The electrostatic properties of conductors are given below:
1. Inside a conductor, electrostatic field is zero:
In the static situation, there is no current found inside the conductor. Hence we conclude that the electric field is zero inside the conductor The vanishing of electric field inside the metal cavity is called electrostatic shielding.

2. At the surface of a charged conductor, electrostatic field must be normal to the surface at every point.

3. The interior of a conductor can have no excess charge in the static situation.

4. Electrostatic potential is constant throughout the volume of the conductor and has the same value (as inside) on its surface.

5. Electric field at the surface of a charged conductor
\(\bar{E}=\frac{\sigma}{\varepsilon_{0}} \hat{n}\)
where σ is the surface charge density and is a unit vector normal to the surface in the outward direction.

6. Electric field inside a metal cavity is zero. Vanishing of electric inside a metal cavity is called electrostatic shielding. Sensitive electrical instruments can be protected from external electricfield by placing it in a metal cavity.

Dielectrics And Polarization
Dielectrics (insulator): Dielectrics are non-conducting substances. They have no charge carriers. The molecules of dielectrics may be classified into two classes.

  1. Polar molecule
  2. Nonpolar molecule

Electric field due to a dipole at a point on the perpendicular bisector of the dipole (at a point on the equatorial line).
Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance - 27
Consider a dipole of dipole moment P = 2aq. Let ‘S’ be a point on its equatorial line at a distance ‘r’ from its centre. The magnitudes of electric field at ‘S’ due to +q and -q are equal and acts as shown in figure. To find the resultant electric field resolve.
Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance - 28

Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance
Their normal components cancel each otherwhere as their horizontal components add up to give the resultant field at ‘S’.
E = EAcos θ + EBcos θ = 2 EB cos θ
Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance - 29

The direction of the field due to the dipole at a point on the equatorial line is opposite to the direction of dipole moment.

1. Dielectrics in external electric field
(a) Nonpolar dielectrics in external field:
Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance - 30
Considers nonpolar dielectrics in an external electricfield. In electricfield, the positive and negative changes of a nonpolar molecule are displaced in opposite directions. Thus dipole moment is induced in a nonpolar molecule. The induced dipole moments of different molecules add up giving a net dipole moment.

(b) Polar dielectrics in external electric field:
Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance - 31

Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance
The permanent dipoles in a polar dielectrics are arranged randomly. So total dipole moment is zero. But when we apply external electric field, the individual dipole tends to align in the direction of electricfield. The induced dipole moments of different molecules add up giving a net dipole moment.

Electric susceptibility: Non-polar dielectrics and polar dielectrics can produce net dipole moment in the external electric field. The dipole moment per unit volume is called polarization and is denoted as P. For linear isotropic dielectrics.
\(\bar{P}=\chi_{0} \bar{E}\)
where χe is a constant and is known as the electric susceptibility of the dielectric medium.
How does the polarized dielectric modify the external field inside it?
Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance - 32
Consider a dielectric slab placed inside a uniform external electric field E0. This field produces a uniform polarization as shown in the figure. Any region inside the dielectric, the net charge is zero.

This is due to the cancellation of positive charge of one dipole with negative charge of adjacent dipole. But the positive ends of the dipole do not cancel at right surface and the negative ends at the left surface.

This surface charges (-σp and +σp) produce a field \(\left(\vec{E}_{i n}\right)\) opposite to the external field. Hence total electric field is reduced inside the dielectric field which is shown in the figure below.
ie; E0 + Ein ≠ 0
Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance - 34
How does a metal modify the external electric field applied on it?
Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance - 35
When a conductor placed in a electric field, the free charges are moved in opposite direction as shown in figure. This rearrangement of charges in a metal produce an internal field (Ein) inside the metal. This internal field cancels the external field. Thus the net electric field inside the metal becomes zero.
ie; E0 + Ein = 0

Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance

Capacitors And Capacitance
Capacitor: Capacitor is a system of two conductors separated by an insulator for storing electric charges.
Capacitance of a capacitor:
Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance - 36
Consider two conductor having charges +Q and -Q and potentials V1 and V2. The amount of charge Q on a plate is directly proportional to the potential difference (v1 – v2) between the plates,
ie. Q α V1 – V2
(or) Q α V (where V = V1 – V2)
Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance - 37
The constant C is called the capacitance of the capacitor. If V = 1, we get Q = C. Hence capacitance of a capacitor may be defined as the amount of charge required to raise the potential difference between two plates by one volt.
Dielectric strength:
What happens to the charge stored in capacitor when the p.d. between two plates increases?
When the p.d. between two plates increases, electric field in between two plates increases. This high electric field can ionize the surrounding air (or medium) and accelerate the charges to the oppositely charged plates and neutralize the charge on the plate. This is called electric break down.

The maximum electric field that a dielectric medium can withstand without break down (of its insulating property) is called its dielectric strength. The dielectric strength of air is 3 × 106 v/m.

The Parallel Plate Capacitor
Electric field due to a capacitor:
Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance - 38
Consider a parallel plate capacitor consists of two large conducting plates 1 and 2 separated by a small distance d. Let +σ and -σ be the surface charge densities of first and second plates respectively. (Here, we take, electric field towards right is taken as positive and left as negative.)
Region I: This region lies above plate 1.
E = E+ + Eie.
Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance - 39
Region II: This region lies below the plate 2.
E = E + E+ ie.
Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance - 40

Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance
E = 0
Electric field in between two plates: In the inner region between the plates 1 and 2, the electric field due to two charged plates add up.
Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance - 41

(a) Expression for capacitance of a capacitor: Potential difference between two plates
V= Ed
Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance - 42

Effect Of Dielectric On Capacitance
Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance - 43
Consider a capacitor of area A and charge densities +σ and -σ. Let d be the distance between the plates. If a dielectric slab is placed inside this capacitor, it undergoes polarization. Let +σp and -σp be polarized charge densities due to polarization.
Due to polarization electric field in between the plate becomes
\(E=\frac{\sigma}{K \varepsilon_{0}}\) _____(1)
The potential difference between the plates,
V = Ed _____(2)
Sub (1) in (2)
\(\mathrm{V}=\frac{\sigma}{\mathrm{K} \mathrm{s}_{0}} \mathrm{d}\)
Then the capacitance of capacitor
Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance - 44
The product ε0 K is the permittivity of the medium.

Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance

Combination Of Capacitors
1. Capacitors in series: Let three capacitors C1, C2 and C3 be connected in series to p.d of V. Let V1, V2 and V3 be the voltage across C1, C2, and C3.
Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance - 45
The applied voltage can be written as
V = V1 + V2 + V3 ______(1)
Charge ‘q’ is same as in all the capacitor. So,
Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance - 46
Substituting these values in (1),
Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance - 47
If these capacitors are replaced by a equivalent capacitance ‘C’, then
V = \(\frac{q}{C}\)
Hence eq(2) can be written as
Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance - 48
Effective capacitance is decreased by series combination.

2. Capacitors in parallel:
Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance - 49
Let three capacitors C1, C2 and C3 be connected in parallel to p.d of V. Let q1, q2, and q3 be the charges on C1, C2 and C3.
If ‘q’ is the total charge, then’q’can be written as
q = q1 + q2 + q3
But q1 = C1V, q2 = C2V and q3 = C3V
Hence eq (2) can be written as
CV = C1V + C2V + C3V
Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance - 50
Effective capacitance increases in parallel connection.

Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance

Energy Stored In A Capacitor
Energy of a capacitor is the work done in charging it. Consider a capacitor of capacitance ‘C’. Let ‘q’ be the charge at any instant and ‘V’ be the potential. If we supply a charge ‘dq’ to the capacitor, then work done can be written as,
dw = Vdq
dw = \(\frac{q}{C}\)dq (since V = \(\frac{q}{C}\))
∴ Total work done to charge the capacitor (from ‘0’ to ‘Q’) is
Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance - 51
But Q = CV
W = \(\frac{1}{2}\) CV2
This work done is stored in the capacitor as electric potential energy.
∴ Energy stored in the capacitor is,
Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance - 52

Van De Graff Generator
Van de Graff generator is used to produce very high voltage.
Principle: If two charged concentric hollow spheres are brought in to contact, charge will always flow from inner sphere to the outer sphere.
Construction and working:
Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance - 53
The vande Graff generator consists of a large spherical metal shell, placed on an insulating stand. Let p1 and p2 be two pulleys. Pulley p1 is at the center of the spherical shell S. A belt is wound around two pulleys p1 and p2. This belt is rotated by a motor. Positive charges are sprayed by belt. Brush B2 transfer these charges to the spherical shell. This process is continued. Hence a very high voltage is produced on the sphere.
Why does the charge flow from inner sphere to outer sphere?
Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance - 54
Let ‘r’ and ‘R’ be the radius of inner sphere and outer sphere carrying charges q and Q respectively.
The potential on the outer sphere,
V(R) = Potential due to outer charge + potential due to inner charge
Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance - 55
Potential on the inner sphere. V(r) = Potential due to outer charge + Potential due to inner charge
Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance - 56
∴ Potential difference between the two spheres
Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance - 57

Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance
The above equation shows that, the inner sphere will be always at higher potential. Hence, charge always flow from inner sphere to outer sphere.

Plus One Accountancy Notes Chapter 7 Bill of Exchange

Students can Download Chapter 7 Bill of Exchange Notes, Plus One Accountancy Notes helps you to revise the complete Kerala State Syllabus and score more marks in your examinations.

Kerala Plus One Accountancy Notes Chapter 7 Bill of Exchange

Summary:
Bill of Exchange:
A bill of exchange is an acknowledgement of debt given by one person to another, incorporating all the terms and conditions of payment.

Features and advantages of a bill:
A bill is a written unconditional order, it is signed by the creditor and accepted by the debtor, the amount of the bill is payable either on demand or at a fixed period.

Parties to a bill of Exchange:
There are three parties, ie., drawer, drawee and payee.

Plus One Accountancy Notes Chapter 7 Bill of Exchange

Promissory Note:
A promissory note is an undertaking in writting given by the debtor to the creditor to pay the latter a certain sum of money in accordance with the conditions stated therein. There are two parties to a promissory note, the promissor and the promisee.

Maturity of Bill:
The term maturity refers to the date on which a bill or promissory note becomes due for payment. In arriving at the maturity date three days known as “days of grace” must be added to the date on which the period of credit expires instrument is payable.

Endorsement:
An endorsement is a written order on the back of the instrument by the payee or the holder for transferring his right to another person.

Accounting treatment:
A bill can be treated in the following four ways by its receiver.
Plus One Accountancy Notes Chapter 7 Bill of Exchange img 1
Plus One Accountancy Notes Chapter 7 Bill of Exchange img 2

Plus One Accountancy Notes Chapter 7 Bill of Exchange

Dishonour of a bill:
A bill is said to have been dishonoured when the drawee fails to make the payment on the date of maturity. In this situation, liability of the acceptor is restored. Therefore, the entries made on the receipt of the bill should be reserved. The entries of dishonour of bill as follows
(i) When the bill was kept by drawer till maturity.
Plus One Accountancy Notes Chapter 7 Bill of Exchange img 3
Plus One Accountancy Notes Chapter 7 Bill of Exchange img 4

Noting Charges:
When a bill is dishonoured due to non-payment, it is usual to get it ‘noted’, to establish the matter of dishonour. The noting is done by “Notary Public.” Noting authenticates the fact of dishonour. For providing this service, a fees is charged by the Notary Public which is called Noting Charges. The following facts are generally noted by the Notary;

  • Date, fact and reasons of dishonour;
  • If the bill is not expressly dishonoured, the reasons why he treats it as dishonoured and;
  • The amount of noting charges.

The entries recorded for noting charges in the drawers book are as follows:
When Drawer himself pays:
Plus One Accountancy Notes Chapter 7 Bill of Exchange img 5
Where endorsee pays:
Plus One Accountancy Notes Chapter 7 Bill of Exchange img 6
When the bank pays on discounted bill:
Plus One Accountancy Notes Chapter 7 Bill of Exchange img 7
When the bank pays in the event of sending the bill for collection to the bank:
Plus One Accountancy Notes Chapter 7 Bill of Exchange img 8

The entry recorded for noting charges in the book of drawee as follows:
For recording noting charges the drawee opens “Noting ChargesAccount”.
Plus One Accountancy Notes Chapter 7 Bill of Exchange img 9

Renewal of the bill:
Sometimes the acceptor of the bill foresees that it may be difficult to meet the obligation of the bill on maturity and may, therefore approach the drawer with the request for extension of time for payment.

Plus One Accountancy Notes Chapter 7 Bill of Exchange

If it is so, the old bill is cancelled and . the fresh bill with new terms of payment is drawn and duly accepted and delivered. This is called renewal of the bill. The drawee may have to pay interest to the drawer for the extended period of credit.
Following journal entries are recorded in the case of renewal of the bill.
Plus One Accountancy Notes Chapter 7 Bill of Exchange img 10

Retiring of the Bill:
Making payment of the bill of exchange before the due date is called retiring of the bill. To encourage the retirement of the bill, the holder allows some discount called “Rebate on bill” for the period between date of retirement and maturity. The rebate is calculated at a certain rate of interest.

The following journal entries are recorded:
(i) In the book of drawer:
On retiring the acceptance, rebate allowed.
Plus One Accountancy Notes Chapter 7 Bill of Exchange img 11
(ii) In the book of drawee:
Plus One Accountancy Notes Chapter 7 Bill of Exchange img 12

Plus Two Accountancy Notes Chapter 4 Graphs and Charts for Business Data

Students can Download Chapter 4 Graphs and Charts for Business Data Notes, Plus Two Accountancy Notes helps you to revise the complete Kerala State Syllabus and score more marks in your examinations.

Kerala Plus Two Accountancy Notes Chapter 4 Graphs and Charts for Business Data

Introduction
One of the very useful features of Libre Office Calc Spreadsheet is the capability to create charts and graphs of the data. They are visual representations of numerical data, which has atleast two-dimensional relationship. The graph has at least two axes-x and y. X axis is usually horizontal while Yaxis is vertical.

Plus Two Accountancy Notes Chapter 4 Graphs and Charts for Business Data

Types of Graphs and Charts
Libre Office Calc provides various types of chart to help us to display data in different ways as per the need of the viewers. The major types available are given below:

1. Column chart:
It is the most commonly used chart type. It shows a bar chart or bar graph with vertical bars. The X axis shows the categories and Y axis shows the value for each category. Column chart are used to compare values across categories.

2. Bar chart:
This type of chart shows a bar graph or column chart with horizontal bar. The Y axis shows categories and the X axis shows the value for each category. It is suitable for comparing multiple values.

3. Line chart:
A line chart shows values in the Y axis and categories in X axis. The Y values of each data series is connected by a line. Line chart shows data changes for a certain period of time.

4. Pie chart:
A pie chart displays the contribution of each value to a total. It represents multiple subgroup of a single variable. It contains only one data series. A pie chart shows values as circular sectors of the total circle. Pie chart may be

  • Normal Pie chart
  • Exploded Pie chart
  • Doughnut chart or Donut chart
  • Exploded Doughnut chart

Plus Two Accountancy Notes Chapter 4 Graphs and Charts for Business Data

5. Area chart:
The chart shows values as points on the Y axis. The X axis shows categories. The Y values of each data series are connected by a line. The area between each two lines is filled with a colour.

6. Scatter chart:
Scatter chart is also known as XY chart. In this type of chart, both axes display values. This chart is used to show the relationship among two variables.

7. Radar chart:
It is also known as Net chart or Star chart. A radar chart has a separate axis for each category and the axes extend outward from the center of the chart. The value of each data point is plotted on the corresponding axis.

Basic steps for Graphs /Charts/Diagrams using Libre Office Calc
The steps involved in the chart preparation is given below:

  • Step 1: Data entry (in spread sheet, in the form of a table)
  • Step 2: Data selection (select data for plotting chart)
  • Step 3: Plotting the chart (Standard tool bar → Insert → chart wizard)
  • Step 4: Chart type (choose a chart type from the list)

Plus Two Accountancy Notes Chapter 4 Graphs and Charts for Business Data

Elements of a Chart

Chart elements Description
1. Axes Titles Mention the names or title for X, Y and Z axes
2. X, Y, & Z axes In 2D chart, the horizontal X axis contains categories and vertical Y axis contains dependent values. In 3D chart, Z axis will also be there represents the depth which
3. Chart Area This is the total space that is enclosed by a chart. It is the background of the chart.
4. Chart wall In 2D chart, the wall or area is bounded by X and Y axis. In 3D chart the wall is bounded by three axes X, Y and Z
5. Chart floor The chart floor is the lower area in 3D chart.
6. Main Title/sub Title It is the explanatory heading of the chart. It identifies the purpose of a chart.
7. Data Marker Individual values plotted in a chart are called data marker or data point
8. Data Series Data markers of the same colour or pattern is called data series.
9. Legend It is an identifier of a piece of information shown in the chart/ graph. The legends are assigned to the data series in a chart.
10. Data Label The value of the data series plotted in a chart is known as data label.
11. Grid Lines These are the vertical and Horizontal lines that appear in a chart. It increase the readability of a chart.

Plus Two Accountancy Notes Chapter 4 Graphs and Charts for Business Data

Advantages in using Graph/Chart

  1. It summarises a large data set in visual form.
  2. Charts or graphs can clarify trends better than do tables.
  3. It helps to estimate key values at a glance.
  4. It shows each data category in a frequency distribution.
  5. It permits a visual check of the accuracy and reasonableness of calculations.
  6. The charts and graphs allow the investigator to draw a valid conclusion.