Plus Two Chemistry Notes Chapter 8 The d and f Block Elements

Students can Download Chapter 8 The d and f Block Elements Notes, Plus Two Chemistry Notes helps you to revise the complete Kerala State Syllabus and score more marks in your examinations.

Kerala Plus Two Chemistry Notes Chapter 8 The d and f Block Elements

The d-block (Transition elements) – elements of the groups 3 – 12 in which the d-orbitals are progressively filled. The f-block (Inner transition elements) – elements in which the 4f and 5f orbitals are progressively filled.

The Transition Elements (d-block):
Their position is in between more electropositive s-block and more electronegative p-block elements.

General Electronic Configuration:
(n -1) d1-10ns1-2
The transition metals are classified as,

  1. 3d series – 1st transition series (Sc – Zn)
  2. 4d series – 2nd transition series (Y – Cd)
  3. 5d series – 3rd transition series (La, Hg – Hg)
  4. 6d series – 4th transition series (Ac, Rf – Cn)

Pseudo transition elements – Zn, Cd and Hg are not regarded as transition elements because their orbitals are completely filled in the ground state as well as in their common oxidation states, [(n – 1)d10ns2]. But they included in transition series due to some similarity to transition metals.

Plus Two Chemistry Notes Chapter 8 The d and f Block Elements

General Properties of Transition Elements:
1. Physical Properties:
High tensile strength, ductility malleability, high thermal and electrical conductivity and metallic lustre, very much hard and low volatile (except Zn, Cd and Hg), high mp (due to interatomic metallic bonding) and bp.

2. Variation in Atomic and Ionic Sizes:
Decreases with increasing atomic number because the new electron enters a d-orbital with low shielding power.

3. Ionisation Enthalpies:
Due to an increase in nuclear charge which accompanies the filling of the inner d-orbitals, there is an increase in ionisation enthalpy along the series.

First ionisation potential/enthalpy of the 5d series are higher than those of the 3d and 4d metals. This is due to lanthanoid contraction caused by poor shielding of the 4f electrons.

4. Oxidation State:
Transition elements shows various oxidation states which aries due to incomplete filling of d-orbital. The elements which give the greatest number of oxidation state occur in or near the middle of the series, e.g. Mn (+2 to +7)

5. Trends in the M2+/M Standard Electrode Potential:
The general trend towards less negative E° values across the series is related to the general increase in the sum of the first and second ionisation enthalpies.

6. Trends in Stability of Higher Oxidation State:
In halides, the ability of fluorine to stabilise the highest oxdn. state is due to either higher lattice energy or higher bond enthalpy. The stability of Cu2+(aq) rather than Cu+(aq) is due to the much more negative ΔhydH° of Cu2+(aq) than Cu+(aq).

7. Chemical Reactivity:
Many of them are sufficiently electropositive to dissolve in mineral acids, a few are unaffected by simple acids. The metals of the first series are relatively more reactive and are oxidised by 1M H+ (except Cu).

Plus Two Chemistry Notes Chapter 8 The d and f Block Elements

8. Magnetic Properties:
(a) Diamagnetism:
Due to paired electrons, they are weakly repelled by applied magnetic field.

(b) Paramagnetism:
Due to presence of unpaired electrons paramagnetic substances are weakely attracted by applied magnetic field.

(c) Ferromagnetic:
Extreme form of paramagnetism, very strongly attracted by magnetic field. For transition elements, the magnetic moment is determined by the number of unpaired electrons and is calculated by spin-only formula,
\(\mu=\sqrt{n(n+2)}\)
where n is the number of unpaired electrons. The unit is Bohr magneton (BM). e.g.
Plus Two Chemistry Notes Chapter 8 The d and f Block Elements img 1

9. Formation of Coloured Ions:
Most of the transition metal ions are coloured due to d-d transition of electrons. When an electron from a lower energy d orbital is excited to a higher energy d orbital, the energy of excitation corresponds to the frequency of light absorbed. The colour observed corresponds to the complementary colour of the light absorbed,

Example:

      • Sc3+(3d°), Ti4+ (3d°), Zn2+ (3d10) – Colourless
      • Ti3+ (3d1) – Purple
      • Mn2+ (3d5) – Pink
      • Fe2+ (3d6) – Yellow
      • Fe3+ (3d5) – Green.

10. Formation of Complex Compounds:
They can form a large number of complex compounds due to the comparatively smaller sizes of the metal ions, their high ionic changes and the availability of d- orbital for bond formation.

(a) Catalytic Properties:
It is due to their ability to adopt multiple oxidation states and to form complexes, eg: V2O5 (Contact process), Fe (Haber’s process), Ni/Pt/Pd (Hydrogenation of hydrocarbon), TiCl4 & Al(C2H5)3 (Zeigler – Natta catalyst – polymerisation of ethene and propene).

Plus Two Chemistry Notes Chapter 8 The d and f Block Elements

11. Formation of Interstitial Compounds:
They are formed when small atoms like H, C or N are trapped inside the crystal lattices of metals. They hey are non-stoichiometric and are neither ionic nor covalent.

Characteristics – high m.p, very hard, retain metallic conductivity, chemically inert.

12. Alloy Formation:
Due to similar radii, they form alloys very easily.

Some Important Compounds of Transition Elements:
(a) Potassium Dichromate (K2Cr2O7):
Obtained by the fusion of chromite ore (K2Cr2O4 with Na/K2CO3 in pressure of air.

4FeCr2O4 + 8Na2CO3 + 7O2 → 8Na2CrO4 + 2Fe2O3 + 8CO2

The yellow solution of sodium chromate is filtered and acidified with H2SO4 to give orange sodium di chromate.

2Na2CrO4 + 2H+ → Na2Cr2O7 + H2O
Na2Cr2O7 is converted into K2Cr2O7 by adding KCl.
Na2Cr2O7 + 2KCl → K2Cr2O7 + 2NaCl

Plus Two Chemistry Notes Chapter 8 The d and f Block Elements
The chromate and dichromate are interconvertible in aqueous solution depending upon PH of the solution.
2CrO42- + 2H+ → Cr2O22- + H2O
CrO72- + 2OH– → 2CrO42- + H2O
Plus Two Chemistry Notes Chapter 8 The d and f Block Elements img 2

Uses:
K2/Na2Cr2O7-strong oxidising agents. Na2Cr2O7 used in organic chemistry due to its greater solubility. K2Cr2O7 is used as primary standard in volumetric analysis. Oxidising action in acidic.
solution:
Cr2O22- + 14H+ + 6e– → 2Cr3+ + 7H2O
e.g. It oxidises l– to l2, S2- to S, Sn2+ to Sn4+ and Fe2+ to Fe3+

(b) Pottassium Permanganate (KMnO4):
Preparation:
By the fusion of pyrolusite ore (MnO2) with KOH and oxidising agent like KNO3to give dark green K2MnO4 which disproportionates in a neutral or acidic solution to give KMnO4.

2MnO2 + 4KOH + O2 → 2K2MnO4 + 2H2O
3MnO42- + 4H+ → 2MnO4– + MnO2 + H2O

Commercial preparation:
By the electrolytic oxidation of MnO42- ion (Manganate ion).
Plus Two Chemistry Notes Chapter 8 The d and f Block Elements img 3

Plus Two Chemistry Notes Chapter 8 The d and f Block Elements

Laboratory preparation:
By oxidising Mn2+ salt using peroxodisulphate.
2Mn2+ + 5S2O82- + 8H2O → 2MnO4– + 10SO42- + 16H–

Properties:
Dark purple colour, isostructural with KClO4, on heating decomposes at 513 K
(2KMnO4 → K2MnO4 + MnO2 + O2).
It has temperature dependent paramagnetism. Manganate ion – green, paramagnetic (one unpaired electron). Permanganate ion – purple, diamagnetic. The manganate and permanganate ions are tetrahedral.
Plus Two Chemistry Notes Chapter 8 The d and f Block Elements img 4
Acidified permanganate solution oxidises oxalates to CO2, Fe2+ to Fe3+, NO2– to N03–, I– to I2, S2- to S, SO32- to SO42-.

Uses:
In analytical chemistry; in organic chemistry as oxidising agent; for bleaching wool, cotton, silk and other textile fibres; fordecolourisation of oils.

The Inner Transition Elements (f-block):
It consist of the two series, lanthanoids (the 14 elements following La) and actinoids (the 14 elements following Ac).

The Lanthanoids:
1. General Electronic Configuration:
(n – 2) f1-14(n-1)d0-1ns2

2. Atomic and Ionic Sizes:
There is a regular (steady) decrease in the size of atoms/ions with increase in atomic number as we move across from La to Lu. This slow decrease in size is known as lanthanoid contraction.

(a) Cause of Lanthanoid Contraction:
The 4f electrones constitute inner shells and are ineffective in screening the nuclear charge. Consequently, the attraction of the nucleus for the electrones in the outer most shell increases with increase in atomic number and the electron cloud shrinks. As a result, the size of the lanthanoids decreases.

Consequences:
(a) Similarity of second and third transition series:
The atomic radii of 2nd row transition series are almost similar to those of third row transition series. Zrand Hf have almost similar radii. This makes it difficult to separate the elements in the pure state.

(b) Variation in the basic strength of hydroxides:
The size of M3+ ion decreases and covalent character M-OH increases. OH– ions are not easily released. Hence the basic strength of oxides and hydroxides decrease from lanthanum to lutetium.

Plus Two Chemistry Notes Chapter 8 The d and f Block Elements

3. Oxidation States:
They display variable oxidation state. The most stable oxidaiton state is +3. They also show +2 and +4 oxidaiton states.

4. General Characteristics:
Due to f-f transition, they form coloured ions. They form carbides when heated with carbon, liberates H2 from dilute acids, form halides, oxides and hydroxides, form alloys, e.g. Misch metal.

Actinoids:
14 elements from Th to Lr, radio active, most of the elements are man made.

1. Electronic configuration-similar to Lanthanoids, but the last electron is filled in 5f – orbital.

2. Ionic Sizes:
The gradual decrease in the size of the atoms or ions across the series (actinoid contraction). It is greater because of poor shielding by 5f electrons.

3. Oxidation States:
Common +3 oxidation state, also show +4, +5, +6, +7. But +3 and +4 ions tend to hydrolyse.

4. General Characteristics and Comparison with Lanthanoids:
Highly reactive metals. HCl acid attacks all metals, alkalies have no action, magnetic properties are more complex than those of lanthanoids.

Application of d- and f-block Elements:
Iron and steels-most important construction materials, TiO- used in pigment industry, MnO2 – used in dry battery cells. Battery industry also requires Zn and Ni/Cd. Cu, Ag and Au – coinage metals.

Metals and metal compounds – essential catalysts.
PdCl2 – used in Wacker Process
AgBr -used in photography.

Plus Two Maths Notes Chapter 4 Determinants

Students can Download Chapter 4 Determinants Notes, Plus Two Maths Notes helps you to revise the complete Kerala State Syllabus and score more marks in your examinations.

Kerala Plus Two Maths Notes Chapter 4 Determinants

Introduction
Determinants have wide applications in engineering, Science, Economics, Social Science, etc. In this chapter we study about the various properties of determinants, minors, cofactors, applications in finding the area of triangle, adjoint, and inverse of a square matrix, and consistency and in consistency of linear equations.

Plus Two Maths Notes Chapter 4 Determinants

A. Basic Concepts
I. Determinant
Determinant is a real number associated with a square matrix. The determinant of matrix A is denoted by |A|. The value of a determinant is obtained by the sum of products of elements of a row (column) with corresponding cofactors.

  • |AB| = |A||B|
  • |An| = |A|n

Properties:
(i) The value of a determinant remains the same if its rows and columns are interchanged.
ie; |AT| = |A|.

(ii) If any two rows (or columns) of a determinant are interchanged, then sign of determinant changes.
Plus Two Maths Notes Chapter 4 Determinants 1

(iii) If any two rows (or columns) of a determinant is identical, then value of determinant is zero.
Plus Two Maths Notes Chapter 4 Determinants 2

(iv) If each element of a row (or columns) of a determinant is multiplied by a constant k, then its value gets multiplied by k.
Plus Two Maths Notes Chapter 4 Determinants 3
(a) If A is a square matrix of order n, then
|KA| = kn|A|

Plus Two Maths Notes Chapter 4 Determinants

(v) If any two rows (or columns) of a determinant is proportional, then value of determinant is
zero.
Plus Two Maths Notes Chapter 4 Determinants 4

(vi) If some or all elements of a row or column of a determinant are expressed as sum of two (or more) terms, then the determinant can be expressed as sum of two (or more) determinants.
Plus Two Maths Notes Chapter 4 Determinants 5

(vii) If, to each element of any row or column of a determinant, the equimultiples of corresponding elements of other row (or column) are added, then value of determinant remains the same, ie; the value of determinant remains same if we apply the operation Ri → Ri + kRj or Ci → Ci + kCj.

(viii) If the elements of a row or column are multiplied with cofactors of any other row or column, then their sum is zero.
ie; for example; a11C21 + a12C22 + a13C23 = 0.

If the elements of a row or column are multiplied with cofactors of the corresponding row or column, then their sum is |A|.
ie; for example; a11C11 + a12C12 + a13C13 = |A|.

Plus Two Maths Notes Chapter 4 Determinants

1. Minor of an element:
The minor of an element aij is the determinant obtained by deleting the ith row and jth column, usually denoted by Mij.

2. Cofactor of an element:
A signed Minor is called cofactor, ie; Cij = (-1 )i + j Mij. The matrix obtained by replacing all elements by its cofactor is called cofactor matrix.

3. Adjoint Matrix:
The transpose of a cofactor matrix is. called Adjoint Matrix, usually denoted by adj(A)
Plus Two Maths Notes Chapter 4 Determinants 6
Properties:

  • A × adj(A) = adj(A) × A = I|A|
  • If A is a square matrix of order n, then |adj(A)| = |A|n – 1
  • adj(AB) = adj(A)adj(B)

II. Inverse of a Matrix
A square matrix A is invertible if |A| ≠ 0 and A inverse is denoted by A-1 ie; A-1 = \(\frac{a d j(A)}{|A|}\)
Properties:

  • (A-1)-1 = A
  • (AB)-1 = B-1A-1
  • (AT)-1 = (A-1)T
  • If A is a square matrix of order n, then adj(adj(A)) = |A|n-2 × A.

Plus Two Maths Notes Chapter 4 Determinants

III. Application of Determinants
1. Area of a triangle whose vertices are (x1, y1), (x2, y2), (x3, y3) is
Plus Two Maths Notes Chapter 4 Determinants 7
(i) If Area = 0 then the points are collinear.

2. Solving of system of linear equations using
matrix method:
Consider the system of linear equations
a1x + b1y + C1z = d1
a2x + b2y + c2z = d2
a3x + b3y + c3z = d3
Convert the linear equation into matrix form AX = B, where
Plus Two Maths Notes Chapter 4 Determinants 8
Then the solution is given by X = A-1B

  • If |A| ≠ 0 the system is consistent and has unique solution.
  • If |A| = 0 and adj(A) × B ≠ 0,the system is inconsistent and has no solution.
  • If |A| = Oandadj(A) × B = 0 ,the system may be consistent and has infinitely many solutions.

In order to find these infinitely many solutions, replace one of the variable by k (say z = k) and solve any two of the given equations for x and y in terms of k

Plus Two Maths Notes Chapter 3 Matrices

Students can Download Chapter 3 Matrices Notes, Plus Two Maths Notes helps you to revise the complete Kerala State Syllabus and score more marks in your examinations.

Kerala Plus Two Maths Notes Chapter 3 Matrices

Introduction
The term ‘matrix’ was first used in 1850 by the famous English Mathematician James Joseph Sylvester. In 1858 Arther Cayley began the Systematic development of the theory of matrices. Matrix was first used for the study of linear equations and linear transformations. Now it is largely used in disciplines like statistics, physics, chemistry, psychology, etc.

Plus Two Maths Notes Chapter 3 Matrices

A. Basic Concepts
I. Matrix
A matrix is an ordered rectangular array of numbers or functions. The numbers or functions are called the elements or the entries of the matrix.
1. Order of a Matrix:
A matrix having m rows and n column is called a matrix of order m × n, generally denoted by
Plus Two Maths Notes Chapter 3 Matrices 1
Where 1 ≤ i ≤ m, 1 ≤ j ≤ n  i, j ∈ N.

II. Types of Matrix

  • Column Matrix: A matrix having only one column is called Column Matrix.
  • Row Matrix: A matrix having only one row is called Row Matrix.
  • Square Matrix: A matrix having equal number of row and column is called Square Matrix.
  • Diagonal Matrix: A Square matrix having all its non-diagonal entries zero is called Diagonal Matrix.
  • Scalar Matrix: A Square matrix having all its non-diagonal entries zero and equal diagonal elements is called Scalar Matrix.
  • Identity Matrix: A Square matrix having all its non-diagonal entries zero and diagonal elements unity is called an Identity Matrix.
  • Zero Matrix: A matrix having all elements zero is called Zero Matrix.

Plus Two Maths Notes Chapter 3 Matrices

III. Operations on matrices
1. Equality of Matrices:
Two matrices are equal if they are of same order and corresponding elements are equal.

2. Addition:
Addition is possible only if the two matrices are of same order and the operation is done by adding the corresponding elements in each Matrix. The addition of Matrix A and B is denoted by A + B.
Properties:

  • Matrix addition is Commutative.
  • Matrix addition is Associative.
  • Zero Matrix is the additive identity.
  • – A is the additive inverse of matrix A.

3. Scalar Multiplication:
The multiplication of a matrix by a scalar number k is done by multiplying each entries of A by k and matrix thus obtained is kA.

4. Difference:
Difference is possible only if the two matrices are of same order and the operation is done by subtracting the corresponding elements in each Matrix. The difference of Matrix A and B is denoted by A – B.

5. Multiplication:
Multiplication is possible only if the number of column of first matrix is equal to the number of rows of the second. The operation is done by multiplying the element in the first row of the first matrix with the corresponding elements in the first column in the second matrix.

Plus Two Maths Notes Chapter 3 Matrices

This is continued till the rows in the first matrix finish. The multiplication of Matrix A and B is denoted by A × B or AB.
Properties:

  • Matrix multiplication is Non-Commutative.
  • Matrix multiplication is Associative, le; A(BC) = (AB)C
  • Matrix multiplication is Distributive over addition, ie; A(B + C) = AB + AC
  • Identity Matrix is the multiplicative identity, le; AI = IA.

IV. Transpose of a Matrix
The transpose of a matrix A is obtained by interchanging the row and column of A and is denoted by AT.
Properties:

  • [AT]T = A
  • [kA]T = kAT
  • [A + B]T = AT + BT
  • [AB]T = BT AT

1. Symmetric Matrix:
A square matrix is said to be symmetric if [A]T = A.
Properties:
In a symmetric matrix the corresponding elements on both sides of the main diagonal will be same.

2. Skew Symmetric Matrix:
A square matrix is said to be symmetric if [A]T = -A.
Properties:

  • In a Skew Symmetric matrix the corresponding elements on both sides of the main diagonal differ only in sign.
  • For any square matrix A with real entries, A + AT is Symmetric matrix, and A – AT is Skew Symmetric matrix.
  • Any square matrix can be expressed as the sum of a Symmetric and Skew symmetric matrix.
    ie; A = \(\frac{1}{2}\)(A + AT) + \(\frac{1}{2}\)(A – AT)
  • If A and B are Symmetric matrices of the same order, AB is Symmetric if and only if AB = BA.
  • If A and B are Symmetric matrices of the same order, (AB + BA) is Symmetric and (AB – BA) is Skew Symmetric.

Plus Two Maths Notes Chapter 3 Matrices

V. Elementary Operation on Matrix
There are 6 operations on matrix, 3 for row and 3 for column.

  1. The interchange of any two rows or two columns, symbolically denoted as Ri ↔ Rj or ci ↔ cj.
  2. The multiplication of the elements of any row or column by a non-zero number, symbolically
    denoted as Ri ↔ kRj or Ci ↔ kCj.
  3. The addition to the elements of any row or column, the corresponding elements of any other row or column multiplied by any non-zero number, symbolically denoted as Ri ↔ Ri + kRj or Ci ↔ Ci + kCj.

VI. Invertible Matrices
A square matrix B is said to be the inverse of a matrix A if AB = I = BA, then B is generally denoted
as A-1.

  1. Inverse of a square matrix, if it exists, is unique.
  2. If A and B are invertible matrices of the same order, then (AB)-1 = B-1A-1

Plus Two Accountancy Notes Chapter 6 Data Base Management System for Accounting

Students can Download Chapter 6 Data Base Management System for Accounting 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 6 Data Base Management System for Accounting

Database/ Data source – Introduction
A database is a collection of related data. It is organised in such a way that its contents can easily be accessed, managed and updated. In LibreOffice, database is also called data source. Database consists of interrelated data tables that are structured in a manner that ensures-data consistency and integrity. LibreOffice base, MS Access, Oracle, SQL server, etc. are the commonly used softwares for data base management.

Database Management System (DBMS)
DBMS is a collection of programs. It enables the users to create and maintain a data base. It is a general purpose software system that facilitates the process of defining, constructing and manipulating database for various applications.

Plus Two Accountancy Notes Chapter 6 Data Base Management System for Accounting

Advantage of database/data source

  1. All of the information is together
  2. The information is portable
  3. Information can be accessed at any time
  4. Many users can access the same database at the same time.
  5. Reduced data entry, storage and retrieval cost.

Disadvantages of database/Data source

  1. Designing of database is a complex and time consuming process
  2. Initial training is required for all the users
  3. Installation cost is high

Basic concepts of LibreOffice Base

  1. Entities: Anything in the real world is called entities. It may be person, place or things.
    Eg: Employee is an entity, Orange is an entry
  2. Attributes: These.define the characteristics of an entity.
    Eg: Name, Age, Caste, Salary etc.
  3. Identifiers: The unique attribute of an entity is called identifier. This is also called primary key.
    Eg: Admission number of a student, Aadhar Number of a person etc.
  4. Relationships: These are the logical links between two entities or tables.

Components /Elements of LibreOffice Base

  1. Fields: Individual pieces of data in a database are called fields.
  2. Table: rows and columns to present fields in a database is called table. When creating a table, the characteristics of each field to be defined.
  3. Forms: Forms are used to enter or modify data (fields) in to tables. Forms allow the user to display the data in a Table or Query.
  4. Query: Query is a question. Queries are used to view, change and analyse data in different ways. It creates a new table from the existing tables based upon the question/ request asked to the data base.
  5. Reports: It is used to create and present information based on queries in a easily readable format.

Plus Two Accountancy Notes Chapter 6 Data Base Management System for Accounting

Planning (or designing) a database/ Data source
The first step in creating a database is to list down the various fields which are necessary for creating a database. The listed fields are used to create tables of the database. While entering fields into Tables, a primary key or an identifier is to be set for each table.

The primary key field cannot be left blank. The relationships of entities or tables can be created with the support of primary key. The relationships may be

  • One -to-One
  • One -to-Many
  • Many-to-Many

The database created on the basis of relationships between different data tables is called relational database. The database design can be used to describe the structure of different parts of the overall data base. Avoiding the duplication of attributes/ fields is key criteria of database design.

Creating a new database
To Create a new database, select File → New → Database from the menubar, or click the arrow next to the New icon on the standard tool bar and select Database from the drop-down menu. Both methods open the Database wizard. On the first page of the Database wizard, Select create → a new databases → click Next.
The second page has two questions

  1. Yes, register the data base for me
  2. Open the database for editing.

Choose any one from the above and click Finish. In LibreOffice Base, the entire database is encompassed in a file with extension .odb. This file format is actually a container of all elements of the database, including Fields, Tables, Forms, Queries and Reports.

Plus Two Accountancy Notes Chapter 6 Data Base Management System for Accounting

Creating database Tables
In DBMS, data is organised in Tables. A Table is a collection of data about a specific topic. Tables organise data into columns and rows. Each table is given a name. This is used to refer the table. The name depicts the content of the table. A database must have at least one table and may have several.

To work with Table, clicks the Tables icon in the Database list or Press Alt+A. The three tasks that we can perform on a table are in the Task list given below.

  • Using the wizard to create a Table
  • Creating a table by copying an existing table
  • Creating tables in Design view.

1. Using the wizard to create a new Table:
Step 1: Open LiberOffice Base
Application → Office → LibreOfficeBase

Step 2: From the Data base wizard Screen, Create a database file or open an existing database file.
Select Database → Select Create a new database option and click on Finish button → then we get save dialogue box.

Step 3: Type appropriate file name. The default extension ‘.odb’ will be automatically added.

Step 4: Select location and click on Save

2. Using the wizard to open an Existing database:
Step 1: Open LibreOffice Base. From Database
wizard → Select open an existing database file option and click on Open button.

Step 2: Choose the file from the destination and click open.

3. Creating a table by Copying an existing table:
Step 1: Open LibreOffice Base
Application → Office → LibreOffice Base

Step 2: Click on the Tables icon in the database pane to see the existing tables
Select Database → Click on the Table icon → Right click on the Table from the Existing Tables.

Step 3: Choose Copy form the pop-up menu

Step4: Move the mouse pointer below the table, → right click → Select Paste. The copy Table dialogue opens.

Step 5: Change table name and click Next

Step 6:
Plus Two Accountancy Notes Chapter 6 Data Base Management System for Accounting 1

Step 7: Click Create the new table is created

Step 8: Click the Save button at the top of the main database window.

Plus Two Accountancy Notes Chapter 6 Data Base Management System for Accounting

4. Creating Tables in Design View:
Step 1: Click Tables from Data base Pane Database Pane → click Tables.

Step 2: Click Create Tables in design view in Tasks area. The design view of the new table will appear in the work area of the window.

Step 3: In design view, we can see three columns like Field Name, Field Type and Description. Create required field for the Table. Click Field Name cell → center Field names from top to bottom.

Step 4: Right click on the Field Name required to set as unique identifier for the tables, Select Primary Key option from the pop-up menu.

Step 5: In the Field Type, select appropriate field type from the combo box.

Step 6: In Description Field, we canenter appropriate description for each attributes.

Step 7: Save the table by providing table name.

5. Defining Relationships between Tables:
Relationships are used for connecting tables in database to get the advantage of data redundancy. Having completed the designs of all data tables, the next step is to establish relationships between different tables.
Step1: Click on the Tools menu and then Relationships

Step 2: Relation Design window opens and in the work area, a Add Tables dialogue box will appear.

Step 3: Select a Table and clik Add bottom to add it in the relationships.

Step 4: Add two tables in this manner after that click the close button.

Step 5: Create a relationship between two tables, Position the mouse pointer over desired field in table object, hold down the left mouse button, drag the pointer right to targeted field of the next table object and then release the mouse button.
This can also be done Insert → New Relation menu.

Plus Two Accountancy Notes Chapter 6 Data Base Management System for Accounting

Creation of Forms in LibreOffice Base
Forms are used to input data into the database. In the language of database, a Form is a front end for data entry and editing. A Form is a window or screen that contain numerous fields or spaces to enter data. Each field holds a field label so that any user gets an idea of its contents.
The following two methods are used to create forms in LibreOffice Base

  • Create Form in Design View
  • Use wizard to create Form. The easy way to create Forms is use wizard to create Form.

1. Use Wizard to Create Form:
Step 1: Select Forms options from Database Pane

Step 2: Click on Use Wizard to Create Form Then. Form wizard window will appear.

Step3: Under the Table or queries, select Tables. The fields in the selected tables are listed in Available Fields list. Select the required field on by one and click on
Plus Two Accountancy Notes Chapter 6 Data Base Management System for Accounting 2

Step 4 – After selecting the required field proceed by clicking Next.

Step 5 – Add sub Form fields. This step is similar to step 3

Step 6 – Get joined Fields.
This step is for tables and queries for which no relationships has been defined. The wizard skip this step. Because we have already defined the relationship.

Step 7: Arrange controls: A control in a Form consist of two parts: label and field. This step in creating the Form determines where a controls label and field are placed relative each other. Four choices are available.

Step 8: Set data entry: It is better to accept the default settings. Click Next.

Step 9: Apply styles: The background colour, field boarder etc. can be selected from this options.

Step 10: Set the name of the form: we can give the name of the Form we are creating. The name must be unique and must have a relation with the data to be stored → click Finish. The Form opens in Edit mode.

Entering data in a form
The text box can be used to add data in the Form. Click on the text Box Icon, and click on the work area. The cursor will be positioned on the Top left of the work area. Then the matter is to be added. The text entered can be formatted. Images can also be inserted in the Form by selecting Image Insert Icon.

Plus Two Accountancy Notes Chapter 6 Data Base Management System for Accounting

Creation of Query in LibreOffice Base
Queries are used to get specific information from the database. Queries are also used to manipulate the database content. Structured Query Language (SQL) is the most widely-used query language. LibreOffice Base also uses SQL command for querying its database. The query operations can be done in two different ways.

  • Using the wizard to create a query
  • Using the design view

1. Using the wizard to create a query:
Step 1: Selection of Fields
The first step in Query wizard is field selection. All the tables included in the data base can be seen in the Table list select the appropriate Table. All the fields of the selected table can be seen in the Available Fields list.

The user can select the fields needed from the list using the tools arranged right to Available fields list. The selected fields can be seen in Fields in the Query list. The order of the selected fields can change using the tools (∧ and ∨) right to Fields in the query list. Then, press Next button or Finish button.

Step 2: Select the sorting order: In this step, the field name to sort the query result can be selected. (Skip this step, if no sorting is needed).

Step 3: Select the search conditions: This step specifies the search conditions to filter the query. (Skip the step, if no filtering is needed).

Step 4: Details of summary: This page specifies whetherto display all records of the query, or only the results of aggregate functions. This page is only displayed when there are numerical fields in the query that allow the use of aggregate functions.

Step 5: Grouping conditions: Specfies wheter to group the query. The data source must support the SQL statement “order by clause” to enable this page of the wizard.

Step 6: Assign aliases if desired: – Thisjsage helps to assign aliases to field name. Aliases are optional, and can provide more user- friendly names, which are displayed in place of field names.

Step 7: Overview: This wizard page gives an overview of the query made. It helps to enter a name of the query, and specifies whether to display or to modify the query afterthe wizard is finished.

Step 8: Press Finish button after the completion of Query wizard entry. The Query will be saved. The user can run this query at any time.

Step 9: Run the saved Query: Select Queries option from the left panel of the LibreOffice Base window. The saved query can be seen in the right side. Double click on the query name to run the query.

Plus Two Accountancy Notes Chapter 6 Data Base Management System for Accounting

2. To create query in design view:

  • Step 1: Use the option Create Query in Design view from Base window to create query in design view.
  • Step 2: Use Add Table or Query dialogue to include table(s) to query design.
  • Step 3: Include the fields and formula in the top row and give aliases in the second now, if needed.
  • Step 4: Press Run Query button to execute the query.

Creation or Reports in LibreOffice Base
Information from a database can be generated through the Reports in LibreOffice Base. The reports can be printed and formatted as perthe requirements of user. The reports can be edited, printed and exported to PDF format.
The reports can be created by the following two ways.

  • Create Report in Design view
  • Use wizard to ere ate Report

1. Use wizard to create Report in LibreOffice Base:

  • Step 1: Click the icon Reports in Database pane
  • Step 2: Click on Use wizard to create Report option in Task area.
  • Step 3: Select table or query from the drop down option for which reports need to be created.
  • Step 4: Select the required fields
  • Step 5: Enter title for the report in the field Title of the report and click on Finish button.
  • Step 6: The report generated is in the read only mode. It can be edited by clicking on Edit Document option.

In short, When the Report wizard is opened, the Report Builder is also opened. As we make our selections in the wizard these appear in layout in the Report Builder. After finishing the selections, save the report, name it and then close it.

Plus Two Accountancy Notes Chapter 6 Data Base Management System for Accounting

Accessing other Data Sources
LibreOffice Base allows other data sources to be accessed and linked into LibreOffice documents. To acess a data source which is not a .odb file.

  • Step 1: File → New → Database opens the Data base wizard window.
  • Step 2: Select Connect to exisiting data base. Click the arrow next to Data base type field and select the Database type from drop down list. Click Next.
  • Step 3: Click Browse and select the database click Next.
  • Step 4: Accept the default settings: Register the data base for me, and open the database for editing. Click Finish. Name and save the database in the location of our choice.

1. Accessing a spreadsheet as a data source:

  • Step 1: Choose File → New → Data base.
  • Step 2: Select Connect to an existing database. Select Spread sheet as a database type.
  • Step 3: Click Browse to locate the spreadsheet we want to access. If spreadsheet is password protected, Check the password required box, click Next.
  • Step 4: If the spreadsheet requires a users name, enter it. If a password is also required, check its box. Click Next → save the file.

2. Registering *.odb databases:
Databases created by LibreOffice base are in the *.odb format. Other programs can also produce database in this format. Registering a*.odb data base is simple.

  • Step 1: Select Tools → Options → Libre Office Base → Database
  • Step 2: Under Registered data Bases, Click New.
  • Step 3: Browse to where the database is located.
  • Step 4: Make sure the registered name is correct .Odb
  • Step 5: Click OK.

Plus Two Accountancy Notes Chapter 6 Data Base Management System for Accounting

Using data sources in LibreOffice
Any data source registered in spreadsheet or text document can use in other LiberOffice components including writer and calc.

1. Viewing data sources:
Open a document in writer or calc. To view the data sources available, Press F4 or select View → Data sources from the pull down menu. This brings up a list of registered databases. To view each data base, click on the arrow to the left of the database’s name.

2. Editing Data sources:
Some data sources can be edited in the Data view window. A record can be edited, added or deleted. Editing the data requires only a click in the cell whose data should be changed. To delete the record, right click on the gray box to the left of row to highlight the entire row, and select Delete row to . remove the selected row.

3. Launching Base to work on data sources:
We can launch LibreOffice Base at any time from the Data source window. Just right click on a database, or its tables or Queries icons and select Edit Database File. In Base, we can edit, add, and delete tables, queries, forms and reports.

4. Using Datasources in writer and Calc.:
Data can be placed into writer and Calc documents from the tables in the data source window. In writer, values from individual fields can be inserted. Or a complete table can be created in the writer document. One common way to use a data source is to perform a mail merge.

Plus Two Chemistry Notes Chapter 7 The p Block Elements

Students can Download Chapter 7 The p Block Elements Notes, Plus Two Chemistry Notes helps you to revise the complete Kerala State Syllabus and score more marks in your examinations.

Kerala Plus Two Chemistry Notes Chapter 7 The p Block Elements

The p-block – Elements of group 13 to 18 of the periodic table. The outer electronic configuration of a p-block element is ns2np1-6.

Anomalous behaviour of the first element of a group: This is due to

  1. Small in size
  2. High electronegativity,
  3. High ionisation enthalpy and
  4. Non-availability of d – orbitals.

Diagonal Relationship:
In some cases, the first element of a group resembles diagonally with the element of the next group and of the next period.

Group 15 – Elements – Nitrogen Family:
Elements are – N, P, As, Sb, Bi
N2 comprises 78% by volume of the atmosphere. N and P are essential constituents of animals and plants. N – Present in proteins, P – Present in bones.

Characteristics:
1. Atomic radii increases with increase in Atomic Number.

2. Ionisation Enthalpy decreases down the group due to gradual increase in atomic size. Because of the extra stable half-filled p orbitals electronic configuration and smaller size, the ionisation enthalpy is less than that of group 14 elements in the corresponding periods.

3. Electronegativity decreases down the group.

Plus Two Chemistry Notes Chapter 7 The p Block Elements

Physical Properties:
All are polyatomic, metallic character increases from N to Bi, density increases from N to Bi, M.P. and B.P. increases down the group, except N all other elements show allotropy.

Chemical Properties:
Oxidisation states and trends in chemical reactivity:
The common oxidation states of 15 group elements are (-3), (+3) and (+5). The stability of +5 oxidisation state decreases and that of +3 state increases down the group due to inert pair effect. Nitrogen exhibits +1, +2, +4 oxidation states also when it react with O2.

The maximum covalence of N restricted to 4 since only 4 orbitals (one S and three P) are available for bonding.

Anomalous Properties of Nitrogen:
It is due to its small size, high electronegativity, high ionisation enthalpy and non-availability of ‘d’ orbitals. Nitrogen has unique ability to form pπ – pπ multiple bond. It cannot form dπ – pπ bond. P and A scan form dπ – dπ bond.

(i) Reactivity towards hydrogen:
EH3 hydrides, the central atom is sp3 hybridised, molecules assume trigonal pyramidal geometry with a lone pair on the central atom. Stability-decreases from NH3 to BiH3.

This is because, down the group the E-H bond dissociation enthalpy decreases due to increase in size of the central atom. Consequently, reducing character increases from NH3 to BiH3. The basicity decreases in the order NH3 > PH3 > AsH3 > SbH3> BiH3.

As the electro negativity of the central atom decreases on moving down the group, the bond pair-bond pair repulsion decreases. Hence the bond angle decreases in the order NH3 > PH3 > AsH3.

(ii) Reactivity towards oxygen:
They form E2O3 & E2O5 type oxides. The oxide in the higher oxidisation state of the element is more acidic than that in lower oxidation state.

(iii) Reactivity towards halogens:
They form EX3 and EX5 type halides. Nitrogen does not form pentahalide due to non-availability of d-orbital.

(iv) Reactivity towards Metals:
They react with some metals exhibiting – 3 oxidation state, e.g. Calcium nitrate (Ca3N2), Calcium phosphide (Ca3P2), Sodium arsenide (Na3As2).

Plus Two Chemistry Notes Chapter 7 The p Block Elements

Dinitrogen (N2):
It is produced commercially by the liquefaction and fractional distillation of air.
In laboratory, N2 is prepared by

NH4Cl(aq) + NaNO2(aq) → N2(g) + 2 H2O(l)+ NaCl(aq)
Plus Two Chemistry Notes Chapter 7 The p Block Elements 1
Properties:
Colourless, odourless, non-toxic gas; inert at room temperature because of high bond enthalpy of N ≡ N.

Uses:
Manufacture of NH3, liquid N2 is used as refrigerant to preserve biological materials, food items and in cryosurgery.

Ammonia:
Laboratory preparation:
2NH4Cl + Ca(OH)2 → 2NH3 + 2H2O + CaCl2
(NH4)2SO4 + 2NaOH → 2NH3 + 2H2O + Na2SO4

Industrial (large scale) preparation by Haber’s process:
N2(g) + 3H(g) ⇌ NH3(g); ΔfHⒽ = -46.1 kJ/mol-1 Catalyst used earlier- spongy iron with molybdenum promoter. Catalyst used now – iron oxide with small amounts of K2O and Al2O3.

High pressure and low temperature will favour the formation of NH3 as the forward reaction is exothermic and is accompanied by decrease in number of moles (Le Chatelier’s principle). Hence, a pressure of 200 × 105 Pa (about 200 atm) and a temperature of ~ 700 K are employed to increase the yield of NH3.

Plus Two Chemistry Notes Chapter 7 The p Block Elements

Properties:
Colourless, pungent smelling gas, trigonal pyramidal geometry, highly soluble in water.
NH3(g) + H2O(l) \(\rightleftharpoons\) NH+4(aq) + OH–(aq)
Lewis base – due to the presence of a lone pair of electrons on N. It can form complex compounds with metal ions. This finds application in the detection of
Cu2+ and Ag+.

Uses:
To produce various nitrogeneous fertilizers, manufacture of inorganic nitrogen compounds (e.g. HNO3), liquid NH3 is used as a refrigerant.

Oxides of Nitrogen:

  1. Dinitrogen oxide (N2O) or laughing gas – Oxdation state (+1) – Colourless gas, neutral.
  2. Nitrogen monoxide(NO) – Oxdation state (+2) colourless gas, neutral.
  3. Dinitrogen Trioxide(N2O3) – Oxdation state (+3), blue solid, acidic in nature.
  4. Nitrogen dioxide(NO2) – Oxdation state (+4) brown gas, acidic. It contains odd number of valence electrons. On dimerisation, it is converted to stable N2O4 molecule with even number of electrons.
  5. Dinitrogen tetroxide(N2O4) – Dimer of NO2 – Oxdation state (+4), colourless solid/liquid, acidic.
  6. Dinitrogen pentoxide (N2O5) – Oxdation state (+5), colourless solid, acidic.

Plus Two Chemistry Notes Chapter 7 The p Block Elements 2

Nitric Acid:
It is the most important oxoacid of N.
Laboratory preparation:
KNO3/NaNO3 + H2SO4(conc.) → KHSO4/NaHSO4 + HNO3
Industrial preparation – Ostwald’s process:
(1) NH3 oxidised to NO by air.
Plus Two Chemistry Notes Chapter 7 The p Block Elements 3

(2) NO is converted to NO2
2NO(g) + O2(g) ⇄ 2NO2(g)

(3) NO2 dissolved in water to give HNO3
3NO2(g) + H2O(l) → 2HNO3 (aq) + NO(g)

Plus Two Chemistry Notes Chapter 7 The p Block Elements

Properties:
Colourless liquid, strong acid in aqueous solution. Concentrated HNO3 is a strong oxidising agent and attacks most metals except noble metals like Au and Pt. The products of oxidation depend upon the concentration of the acid, temperature and the nature of the material undergoing oxidation, e.g.

  • 3Cu + 8HNO3(dilute) → 3Cu(NO3)2 + 2NO + 4H2O
  • Cu + 4HNO3(conc.) → CuCu(NO3)2 + 2NO2 + 2H2O
  • 4Zn + 10HNO3(dilute) → 4Zn(NO3)2 + 5H2O + N2O
  • Zn + 4HNO3(conc.) → Zn(NO3)2 + 2H2O + 2N2O

Some metals (e.g., Cr, Al) do not dissolve in concentrated nitric acid because of the formation of a passive film of oxide on the surface.

Structure:
In the gaseous state, HNO3 exists as a planar molecule.
Plus Two Chemistry Notes Chapter 7 The p Block Elements 4

Uses:
Manufacture ammonium nitrate (fertilizer), preparation of explosives, preparation of nitroglycerine, pickling of stainless steel, etching of metals, oxidiser in rocket fuels.

Phosphorus:
Allotropic forms – White P, red P and black P
Plus Two Chemistry Notes Chapter 7 The p Block Elements 5

White Phosphorus:
Transient white waxy solid, poisonous, insoluble in water, soluble in CS2, glows in dark (chemiluminescence), kept underwater, less stable and therefore more reactive than other solid phases under normal conditions because of angular strain in discrete tetrahedral P4 molecules (angle 60°), readily catches fire in air and gives dense while fumes of P4O10.
P4 + 5O2 → P4O10

Red Phosphorus:
Obtained by heating white P at 573 K in an inert atm for several days, possesses iron grey lustre, odourless, non-poisonous, less reactive than white P, does not glow in dark, polymeric consisting of chains of P4 tetrahedra.
Plus Two Chemistry Notes Chapter 7 The p Block Elements 6

Black Phosphorus:
Obtained when red P is heated under high pressure, two forms α – black phosphorus (formed when red P is heated in a sealed tube at 803 K) and β – black phosphorus (prepared by heating white P at 473 K under high pressure).

Plus Two Chemistry Notes Chapter 7 The p Block Elements

Phosphine (PH3):
Prepared by the reaction of calcium phosphide with water or dilute HCl.
Ca3P2 + 6H2O → 3Ca(OH)2 + 2PH3
Ca3P2 + 6HCl → 3CaCl2 + 2PH3

Laboratory preparation:
By heating white P with con centrated NaOH solution in an inert atmosphere of CO2.
P4 + 3NaOH + 3H2O → PH3 + 3NaH2PO2

Properties:
Colourless gas with a rotten fishy smell, highly poisonous, weakly basic, the structure is similar to NH3 and gives phosphonium compounds with
acids. PH3 + HBr → PH4Br
Uses: in Holme’s signals, in smoke screens.

Phosphorus Halides:
It forms two types of halids PX3 and PX5 (X = F, Cl, Br)

Phosphorus Trichloride (PCl3):
Obtained by passing dry Cl2 over heated white P.
P4 + 6Cl2 → 4PCl3

Or, by the action of thionyl chloride on white P,
P4 + 8SOCl2 → 4PCl3 + 4SO2 + 2S2Cl2

Properties
Colourless oily liquid, hydrolyses in the presence of moisture giving fumes of HCl.
P4 + 3H2O → H3PO3 + 3HCl
It has pyrimidal shape and P is sp3 hybridised.
Plus Two Chemistry Notes Chapter 7 The p Block Elements 7

Phosphorus Pentachloride (PCl5):
Preparation:
White P4 + 10Cl2(dry) → 4PCl5

Properties:
yellowish white powder. In moist air it hydrolysed giving POCl3 and finally gets converted to phosphoric acid (H3PO4)
PCl5 + H2O → POCl3 + 2HCl
POCl3 + 3 H2O → H3PO4 + 3 HCl
In gaseous and liquid phases, the shape of the molecule is trigonal bipyramidal. There are two types of P-Cl bonds, equatorial bond and axial bond. Axial bonds are longer than equitorial bonds due to more repulsion. In solid state it exits as ionic solid, [PCl4]+[PCl6]–.

Oxoacids of Phosphorus:

  • Hypophosphorous/Phosphinic acid(H3PO2) – Monobasic
  • Orthophosphorous/Phosphonic acid(H3PO3) – Dibasic
  • Pyrophosphorous acid(H4P2O5) – Dibasic
  • Hypophosphoric acid(H4P2O6) – Tetrabasic
  • Orthophosphoric acid(H3PO4) – Tribasic
  • Pyrophosphoric acid(H4P2O7) – Tetrabasic
  • Metaphosphoric acid(HPO3)n – Tribasic

Plus Two Chemistry Notes Chapter 7 The p Block Elements

The p-H bonds are not ionisable and have no role in basicity. Only those H atoms in P-OH form are ionisable and cause basicity.

These acids in +3 oxidation state of P tend to disproportionate to higher and lower oxidation states, e.g. Orthophosphorous acid on heating disproportionates to give orthophosphoric acid (P in +5 state) and phosphine
Plus Two Chemistry Notes Chapter 7 The p Block Elements 8

The acids with P-H bond .have strong reducing property, e.g. H3PO2. It reduces AgNO3 to Ag.

Structure of Oxoacids:
Plus Two Chemistry Notes Chapter 7 The p Block Elements 9

Group 16 Elements (Chalcogens):
O, S, Se, Te and Po.

1. Occurrence:
O2 – Most abundant element on earth crust (46.6%), dry air contains 21% by volume. S – Present as sulphates, sulphides (e.g. CaSO4, PbS, ZnS). Se &Te-in metal selenides and tellurides, Po-radio active, formed by the decay of thorium and uranium minerals.

2. 6 General electronic configuration-ns2np4. In group:
Atomic and ionic radii increases, ionisation enthalpy, electron gain enthalpy and electronegativity decreases – O has the highest electronegativity next to F.

3. Physical Properties:
O is a diatomic gas, non metal. S-solid, non-metal. Se and Te are metalloids. Po-radioactive metal.

4. Chemical Properties:
Oxidation states and trends in chemical activity – exhibits variable oxidation states, stability of -2 oxidation state decreases down the group. O-shows +2 in OF2, -1 in peroxides and – 2 in other compounds. Other elements show +2, +4, +6 states.

5. Anomolous Behaviour of Oxygen:
It is due to small size high electronegativity, non availability of d-orbital and high polarising power.

(i) Reactivity with Hydrogen:
group 16 elements form H2E type hydrids (E = O, S, Se, Te, Po). Their acidic character increases from H2O to H2Te due to decrease in H-E bond dissociation enthalpy. All hydride except H2O posses reducing property. Reducing nature increases from H2S to H2Te.

Due to small size and high electro naegativity of oxygen, H2O molecules are highly associated through hydrogen bonding resulting in its liquid state and high boiling point.

While, due to large size and low electronegativity of S association through hydrogen bonding is hot possible in H2S. Hence it exists as a gas and has low boiling point than H2O.

(ii) Reactivity with Oxygen:
They form EO2 & EO3 type oxides. Ozone, O3 and SO2 are gases. Both type of oxides are acidic in nature.

(iii) Reactivity Towards the Halogens:
They form EX2, EX4 and EX6 type halides. The stability of halides decrease in the order F– > Cl– > Br > l–

Plus Two Chemistry Notes Chapter 7 The p Block Elements

Dioxygen (O2):
Preparation:
(i) Heating KClO3, KMnO4, KNO3 etc.
Plus Two Chemistry Notes Chapter 7 The p Block Elements 10

(ii) Thermal decomposition of metal oxides.
2Ag2O → 4Ag + O2
2PbO2 H → 2PbO + O2

(iii) Decomposition of H202
2H2O2 → 2H2O + O2.

Large scale preparation:
Electrolysis of water, O2 liberated at anode.

Properties:
Colourless, odourless gas; paramagnetic, directly reacts with nearly all metals except Au and Pt.

Simple Oxides:
Binary compound of O with another element, e.g. MgO, Al2O3. Basic oxide – oxide that combine with water give a base. e.g. MgO. Acidic oxide – oxide that combine with water to give acid, e.g. SO2, CO2.
SO2 + H2O → H2SO3
In general, metallic oxides are basic and non-metallic oxides are acidic.

Plus Two Chemistry Notes Chapter 7 The p Block Elements

Ozone (O3):
Allotropic form of O, too reactive, prepared by passing a slow dry stream of O2 through a silent electrical discharge.
3O2 → 2O3
ΔH = +142 kJ mol-1

Properties:
Pure O3 is a pale blue gas, dark blue liquid and violet-black solid, thermodynamically unstable compared to O2.

Oxidising property:
Due to the ease with which it liberates atoms of nascent oxygen 03 acts as a powerful oxidising agent.
O3 → O2 + [O]
e.g. It oxidises lead sulphide to lead sulphate.
PbS(s) + 4O3(g) → PbSO4(s) + 4O2(g)

Estimation of O3:
When O3 reacts with excess of Kl solution buffered with a borate buffer (pH 9.2), l2 is liberated which can be titrated against a standard solution of sodium thiosulphate.
2l–(aq) + H2O(l) + O3(g) → 2OH–(aq) + l2(s) + O2(g)

Uses:
As a germicide, disinfectant and for sterilising water; for bleaching oils, ivory, starch etc. as oxidising agent in the manufacture of KMnO4.

Sulphur-Allotropic Forms:
Rhombic Sulphur (α – Sulphur):
yellow, insoluble in water, dissolve to some extent in benzene and alcohol, readily soluble in CS2.

Monoclinic Sulphur (β – Sulphur):
Soluble in CS2, needle shaped crystals.

Structure:
They exists as S8 molecules, the S8 ring is puckered and has a crown shape. The cylco-S6 ring adopts a chair form.
Plus Two Chemistry Notes Chapter 7 The p Block Elements 11

Sulphur Dioxide (SO2):
Preparation:
1. Burning of S in air
S(s) + O2(g) → SO2(g)

2. Treating sulphite with diluted H2SO4.
SO32- + 2H+ → H2O + SO2

Properties:
Colourless gas with pungent smell, highly soluble water, when passed through water forms sulphurous acid.
SO2(g) + H2O(l) → H2SO3(aq)

React with NaOH:
2NaOH + SO2 → Na2SO3 + H2O

Other reactions:
3SO2 + Cl2 → SO2Cl2
Plus Two Chemistry Notes Chapter 7 The p Block Elements 12

Plus Two Chemistry Notes Chapter 7 The p Block Elements

Users:
In pertroleum refining and sugar industry, in bleaching wool and silk, in manufacturing H2SO4.

Oxoacids of Sulphur:
Sulphur forms a number of oxoacids such as H2SO3, H2SO4, H2S2O3, H2S2O7

Manufacture of Sulphuric Acid:
Sulphuricacid is known as king of chemicals. It is manufactured by Contact Process.

Steps Involved:
(i) Burning of S or Sulphide ores in air to form SO2

(ii) Conversion of SO2 to SO3 by the reaction with O2 in presence of V2O5 catalyst.
Plus Two Chemistry Notes Chapter 7 The p Block Elements 13
ΔH = -196.6 KJ mol-1
Low temperature (720 K) and high pressure (2 bar) are the favourable conditions for maximum yield.

(iii) Absorption of SO3 in H2SO4 to give oleum (H2S2O7)
SO3 + H2SO4 → H2S2O8
Dilution of oleum with water gives H2SO4 of desired concentration. H2S2O7 + H2O → 2 H2SO4

Properties:
Colourless, oily liquid, dissolves in water with the evolution of large quantity of heat, dibasic acid, in aqueous solution, it ionises in two steps:
H2SO4(aq) + H2O(l) → H3O+(aq) + HSO4– (aq)
HSO4–(aq) + H2O(l) → H3O+(aq) + SO42-(aq)
Concentrated H2SO4 is a strong dehydrating agent.

Uses:
Manufacture of fertilisers; petroleum refining; manufacture of pigments, paints, dyestuff; detergent industry; storage batteries; laboratory reagent

Plus Two Chemistry Notes Chapter 7 The p Block Elements

Group 17 Elements (Halogens): F, Cl, Br, I and At (radio active), highly reactive non-metallic elements.

1-6 Occurrence:
F-in fluorides (CaF2, Na3AIF6). Sea water contains chlorides, bromides and iodides of Na & K, electronic configuration – ns²np5, in a group from top to bottom atomic and ionic radii increases, ionisation enthalpy decreases.

Electron gain enthalpy – halogen have maximum negative electron gain enethalpy. Cl has highest electron gain enthalpy. Electro negativity decreases down the group. F is the most electronegative element in the periodic table.

Physical Properties:
F2, Cl2 – gases, Br2 – liquid and l2 – solid. F2 and Cl2 react with water Br2 and l2 sparingly soluble in water.

Oxidation States and Trends in Chemical Reactivity:
All the halogens exhibit-1 oxdn. state. But, Cl, Br and I exhibit +1, +3, +5 and +7 also. They react with metals and non-metals to form halides. The reactivity of the halogens decreases down the group.

Anomalous Behaviour of Fluorine:
It is due to smaller in size, high electronegativity, low F-F bond dissociation enthalpy and non-availability of d-orbitals, due to which it cannot expand its octet. It exhibits only-1 oxidation state.

(i) Reactivity Towards Hydrogen:
All form hydrogen halides (HX) which dissolve in water to form hydrohalic acids. The acidic strength of acids:
HF < HCl < HBr < Hl .The stability of halides decreases down the group due to decrease in (H-X) dissociation enthalpy in the order: H-F > H-Cl > H-Br > H-l.

(ii) Reactivity Towards Oxygen:
They form many oxides but most of them are unstable. Fluorine form OF2 and O2F2. Chlorine form oxides Cl2O, ClO2, Cl2O6 and Cl2O7, which are highly reactive oxidising agents, ClO2 is used as a bleaching agent for paper pulp, textiles.

(iii) Reactivity Towards Metals:
Metal halides are formed,
e.g. Mg(s) + Br2(l) → MgBr2(s)

(iv) Reactivity of Halogens Towards Other Halogens:
Halogens combine amongst themselves to form a number of compounds known as interhalogens. Five types: XX’, XX3, XX’5, XX’7 where X is a halogen of larger size and X’ of smaller size.

Plus Two Chemistry Notes Chapter 7 The p Block Elements

Chlorine:
Preparation:
(i) By heating manganese dioxide with concentrated HCl.
MnO2 + 4HCl → MnCl2 + 2H2O + Cl2

(ii) By the action of HCl on KMnO4.
2KMnO4 + 16HCl → 2KCl + 2MnCl2 + 8H2O + 5Cl2

Manufacture:
(i) Deacon’s Process – By oxidation of HCl gas by atm oxygen in the presence of CuCl2 at 723K.
Plus Two Chemistry Notes Chapter 7 The p Block Elements img 22

(ii) Electrolytic process
Plus Two Chemistry Notes Chapter 7 The p Block Elements img 23 (liberated at anode)

Properties:
Greenish yellow gas with pungent and suffocating odour, reacts with metal, and non metals
Plus Two Chemistry Notes Chapter 7 The p Block Elements 14
With excess NH3, Cl2 gives N2 and NH4Cl whereas with excess Cl2, NH3 gives NCl3 (explosive) and HCl.
Plus Two Chemistry Notes Chapter 7 The p Block Elements 15
With cold and dilute alkalies chlorine produces a mixture of chloride and hypochlorite but with hot and concentrated alkalies it gives chloride and chlorate.
Plus Two Chemistry Notes Chapter 7 The p Block Elements 16
With dry slaked lime, it gives bleaching powder.
2Ca(OH)2 + 2Cl2 → Ca(OCl)2 + CaCl2 + 2H2OCl2 is a powerful bleaching agent.
Cl2 + H2O → 2HCl + [O]
Coloured substance + [0] → colourless substance

Uses:
For bleaching wood pulp, cotton and textiles; for the preparation of insectiside, pesticides and other organic solvents, e.g. CHCl3, DDT, BHC etc.

Plus Two Chemistry Notes Chapter 7 The p Block Elements

Hydrogen Chloride (HCl):
Preparation:
Plus Two Chemistry Notes Chapter 7 The p Block Elements 17
HCl gas is dried by passing through a cone. H2SO4.
Properties :
Colourless and pungent smelling gas, soluble in water and ionises as follows:
HCl + H2O → H3O+ + Cl–
It reacts with NH3 to give white fumes of NH4Cl.
NH3 + HCl → NH4Cl
It decomposes salt of weaker acids.
Na2CO3 + 2HCl → 2NaCl + H2O + CO2
NaHCO3 + HCl → NaCl + H2O + CO2

Uses: manufacture of Cl2, NH4Cl and glucose; for extracting glue.

Oxoacids of Halogen:
Due to high electronegativity and smaller in size fluorine forms only one oxoacid, HOF known as fluoric acid or hypofluorous acid.

Some oxoacids of Chlorine:

  • Hypochlorous acid: HOCl (Cl in +1 state)
  • Chlorous acid: HClO2 (Cl in +3 state)
  • Chloricacid: HClO3 (Cl in +5 state)
  • Perchloricacid: HClO4(Cl in +7 state).

Plus Two Chemistry Notes Chapter 7 The p Block Elements

Interhalogen Compounds:
Two different halogens react to form inter halogen compounds, e.g. ClF, ClF3, BrF5, IF7

Preparation:
By the direct combination of halogens.
Plus Two Chemistry Notes Chapter 7 The p Block Elements 18

Properties:
Covalent molecules, diamagnetic, volatile solids or liquids at 25°C except ClF which is a gas. They are more reactive than halogens because X-X bond is weaker than X-X bond. Due to electronegativity difference the X – X bond is polarised, hence it is reactive.

Their stability increases as the size difference of the halogens increases due to increase in the polarity of the bond. e.g. IF3 is more stable than ClF3.

Group 18 Elements (Noble Gases):
He, Ne, Ar, Kr, Xe and Rn (radio active). Except He all other noble gas have 8 electrons in the valence shell. Due stable electronic configuration all these are gases and chemically unreactive, (exeption – Kr, Xe, Rn)

Occurrence:
All except Rn occur in the atmosphere. The main source of He-natural gas. Rn- obtained as a decay of product of Radium.

Electronic Configuration-ns²np6 (except He-1s² ), ionisation enthalpy-high due to stable electronic configuration-it decreases down the group, atomic radii-increases down the group, electron gain enthalpy-almost zero since no tendency to accept an electron.

Physical Properties:
Monoatomic, colourless, odourless and tasteless gases, sparingly soluble in water, very low melting and boiling points because the only type of interatomic interaction in these elements is weak dispersion forces.

Chemical Properties:
Least reactive due to stable electronic configuration, high ionisation enthalpy and more positive electron gain enthalpy.

N. Bartlett prepared Xe+PtF6 by mixing PtF6 and Xe.

(a) Xenon – Fluorine Compounds:
Xe forms three binary fluorides XeF2, XeF4 and XeF6 by the direct reaction of Xe with F2.
Plus Two Chemistry Notes Chapter 7 The p Block Elements 19

XeF4– also prepared by reaction with O2F2 and XeF4. XeF4 + O2F2 → XeF6 + O2

Structure:
(a) XeF2 – sp3d hybridisation -linear
XeF4 – sp3d2 hybridisation – square planar
XeF6 – sp3d3 hybridisation – distorted octahedral
Plus Two Chemistry Notes Chapter 7 The p Block Elements 20

(b) Xenon-Oxygen Compounds:
XeO3: Prepared by hydrolysis of XeF4 and XeF6.
6XeF4 + 12H2O → 4Xe + 2XeO3 + 24HF + 3O2
XeF6 + 3H2O → XeO3 + 6HF.
XeOF4–prepared by partial hydrolysis of XeF6.
XeF6 + H2O → XeOF4 + 2HCl

Plus Two Chemistry Notes Chapter 7 The p Block Elements

Structure:
XeO3 – sp3 hybridisation – Pyramidal
XeOF3 – sp3d2 hybridisation – Square pyramidal
Plus Two Chemistry Notes Chapter 7 The p Block Elements 21

Uses of Noble Gases:
1. He – for filling airships, aeroplane tyres, in gas-cooled nuclear reactors, for providing an inert atmosphere in the welding of metals and alloys.

2. Ne – for filling discharge tubes and fluorescent bulb for advertisement purpose, in botanical gardens and greenhouses.

3. Ar – to provide inert atmosphere in high-temperature metallurgical processes, for filling electric bulbs, for handling air-sensitive substances in laboratory.

4. Xe and Kr – in light bulbs designed for special purposes.

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 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+ + E– ie.
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 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.

Plus Two Accountancy Notes Chapter 3 Use of Spread Sheet in Business Application

Students can Download Chapter 3 Use of Spread Sheet in Business Application 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 3 Use of Spread Sheet in Business Application

Business Applications
The following accounting applications are done with the help of spreadsheet

  • Payroll Accounting
  • Asset Management
  • Loan Repayment

Pay Roll Accounting
Payroll is a statement prepared to show the detailed salary calculation of employees. It contains Basic
Pay, Dearness Allowance, Travelling Allowance, Provident Fund Contribution, ESI Premium, etc. The computation of salary payment is based on the number of days an employee has worked, rate per grade, rate of allowances and deductions to be made therefrom.

Plus Two Accountancy Notes Chapter 3 Use of Spread Sheet in Business Application

1. Preparation of Salary Bill:
The preparation of salary bill should provide for the following:

  • Maintaining payroll related data such as Employee No., Name, attendance, Basic Pay, DA, and other allowances, deductions to be made, etc.
  • Periodic Payroll Computations: It includes the calculation of various earnings and deductions.
  • Preparation of salary statement and employee’s salary slip.
  • Generation of advice to bank: It contains the net salary to be transferred to individual bank account of employees and other salary related statutory payments such as provident fund, tax, etc.

2. Pav Roll Components:
The following elements are important for salary computation and its payment.

Earnings:

  • Basic Pay (BP): It is the pay in the pay scale
  • Grade Pay (GP): It is the pay to be added to the basic pay according to the designation.
  • Dearness Pay (DP): Portion of dearness allowance merged with Basic Pay
  • Dearness allowance (DA): Compensation for erosion in the purchasing power of wage earner due to Price rise.
  • House Rent Allowance (HRA): An amount paid as rent of residential accommodation.
  • Transport Allowance (TA): It is an amount to faclitate commuting to the palace of work.

Deductions:

  • Professional TAX: Statutory deduction levied by State Government.
  • Provident Fund (PF): It is a statutory deduction under provident Fund Act. It is deducted from salary as a part of social security.
  • Tax Deducted at Source (TDs)- Monthly deduction towards income Tax liability of an employee.
  • Recovery of Loan instalment: An amount deducted on account of any loan taken up by employee.

3. Net Salary Calculation:
Step 1: Calculate Gross salary by using the given formula.

Step 2: Calculate Total Deduction by using the following formula.
Total Deduction = Professional Tax + Provident Fund + Tax deducted at source + Loan Recovery + Any other deductions.

Plus Two Accountancy Notes Chapter 3 Use of Spread Sheet in Business Application

Step 3: Calculate net salary by the given formula
Net Salary = Gross salary – Total Deduction.

Asset Accounting
Assets are resources of the organisation. Assets which are used in the business for more than one year, called Fixed assets. The value of Fixed assets may be reduced due to depreciation. The gradual and permanent diminution in the value of assets due to wear and tear is called depreciation.

The depreciation on fixed assets is provided to recognise the cost of the asset consumed during an accounting period since the life of such assets extends beyond single accounting year.
Total amount of Depreciation – Acquisition cost – Salvage value.

1. Methods of calculation of depreciation:

  • Straight Line Method (SLM)
  • Written Down Value Method (WDV)

Straight Line Method
Under this method a fixed amount is deducted from the value of an asset year after year on account of depreciation and debited to profit and loss account. This method is also called Fixed Instalment method, or Original Cost method. Under this method value of asset will be reduced to zero.
Depreciation = \(\frac{\text { cost of the asset }-\text { Scrap Value }}{\text { Life of the asset }}\)

1. Cost of the asset/Acquisition cost = Purchase Price + Other expenses directly related with the asset (ie., carriage inward, freight, installation, renewal or reparis, Pre operating expenses).

2. Scap value / salvage value: It is the value of an asset which is realisable at the end of its useful life. Salvage value is the estimated residual value of depreciable asset or property at the end of its economical or useful life.

3. The depreciation under straight line method is computed by using the built in LibreOffice calc function SLN.

Plus Two Accountancy Notes Chapter 3 Use of Spread Sheet in Business Application

Written Down Value Method (WDV)
This method is also known as Diminishing balance method or Reducing balance method. Under this method, a fixed percentage is written off every year on the book value of the asset at the beginning of the year. Here the amount of depreciation goes on decreasing and there fore, the book value of asset will not become zero after its working life.
Amount of depreciation = Written Down Value of asset × Rate of depreciation

1. This method is also called Declining Balance (DB) method and uses the LibreOffice Calc function DB to compute the depreciation.

Loan Repayment Schedule
Loan is a sum of borrowed money for a specified period at a pre-specified rate of interest. The loan is repaid through a number of periodic repayment instalments over the loan repayment period.

LibreOffice Calc function PMT is used to calculate loan repayment schedule. The parameters of the function PMT are as follows.

Plus Two Accountancy Notes Chapter 3 Use of Spread Sheet in Business Application
Plus Two Accountancy Notes Chapter 3 Use of Spread Sheet in Business Application 1

Plus Two Physics Notes Chapter 1 Electric Charges and Fields

Students can Download Chapter 1 Electric Charges and Fields 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 1 Electric Charges and Fields

Introduction
You may have seen a spark (or a crackle sound), when we take off our synthetic clothes. Have you ever tried to find any explanation for this phenomenon? Do you know the reason for lightning?

The above phenomenon can be explained on the basis of static electricity. Static means anything that does not change with time. Electrostatics deals with the properties of charges at rest.

Plus Two Physics Notes Chapter 1 Electric Charges and Fields

Electric Charge
It is found experimentally that the charges are of two types:

  1. Positive charge
  2. Negative change

The unit of charge is Coulomb (c).
Note: Positively charged body means deficiency of electrons in the body and a negatively charged body means excess of electrons.

Gold-Leaf electroscope: A simple apparatus to detect charge on a body is called a gold-leaf electroscope.

Apparatus: It consists of a vertical metal rod placed in a box. Two thin gold leaves are attached to its bottom end as shown in figure.
Plus Two Physics Notes Chapter 1 Electric Charges and Fields - 1
Working: A charged object touches the metal knob at the top of the rod. Charge flows on to the leaves and they diverge. The degree of divergence is an indicator of the amount of charge.

Conductors And Insulators
Conductors: Conductors are those substances which allow passage of electricity through them.
Insulators: Insulators are those substances which do not allow passage of electricity through them.

1. Earthing (Or) Grounding:
When a charged body bring in contact with earth, all the excess charge pass to the earth through the connecting conductor. This process of sharing the charges with the earth is called grounding or earthing. Earthing provides protection to electrical circuits and appliances.

Plus Two Physics Notes Chapter 1 Electric Charges and Fields

Charging By Induction
A body can be charged in different ways.

  1. Charging by friction
  2. Charging by conduction
  3. Charging by induction

1. Charging by friction:
When two bodies are rubbed each other, electronsin one body (in which electrons are held less tightly) transferred to second body (in which electrons are held more tightly).

Explanation: When a glass rod is rubbed with silk, some of the electrons from the glass are transferred to silk. Hence glass rod gets +ve charge and silk gets -ve charge.

2. Charging by conduction:
Charging a body with actual contact of another body is called charging by conduction.
Explanation:
Plus Two Physics Notes Chapter 1 Electric Charges and Fields - 2
If a neutral conducting body (A) is brought in contact with positively charged conducting body (B), the neutral body gets positively charged.

3. Charging by induction:
The phenomenon by which a neutral body gets charged by the presence of neighboring charged body is called electrostatic induction.
Explanation:
Step I: Place two metal spheres on an insulating stand and bring in contact as shown in figure (a).
Plus Two Physics Notes Chapter 1 Electric Charges and Fields - 3
Step II: Bring a positively charged rod near to these spheres. The free electrons in the spheres are attracted towards the rod. Hence, one side of the sphere becomes negative and the other side becomes positive as shown in the figure (b).
Plus Two Physics Notes Chapter 1 Electric Charges and Fields - 4

Plus Two Physics Notes Chapter 1 Electric Charges and Fields
Step III: Separate the spheres by a small distance by keeping the rod nearto sphere A. The two spheres are found to be oppositely charged as shown in figure (c).
Plus Two Physics Notes Chapter 1 Electric Charges and Fields - 5
Step IV: Remove the rod, the charge on spheres rearrange themselves as shown in figure (d).
Plus Two Physics Notes Chapter 1 Electric Charges and Fields - 6
In this process, equal and opposite charges are developed on each sphere.

Basic Properties Of Electric Charge
1. Unlike charges attract and like charges repel.

2. Charge is conserved : Changes can neither be created nor be destroyed.
Explanation: When a glass rod is rubbed with silk, some of the electrons from the glass are transferred to silk. Hence glass rod gets +ve change and silk gets -ve changes.

3. Electric Charge is Quantized: Change on any body is the integral multiple of electronic charge. This is called quantization of charge.
i.e. q = ± ne, n = 1, 2, 3, ……….

4. Additivity of Charges: If a system contains n charges q1, q2, q3,……..qn, then the total change of the system is q1 + q2 + q3 +……+qn.

Coulomb’S Law
Statement: The force between two stationary electric charges is directly proportional to the product of the charges and inversely proportional to the square of the distance between them.
Explanation:
Plus Two Physics Notes Chapter 1 Electric Charges and Fields - 7
Consider two point charges q1 and q1. which are separated by a distance ’r’. The force between the changes.
\(\mathrm{F}=\frac{1}{4 \pi \varepsilon_{0}} \frac{\mathrm{q}_{1} \mathrm{q}_{2}}{\mathrm{r}^{2}}\)
vector form: The force F12 (on the first charge by second} is given by (vector form)
Plus Two Physics Notes Chapter 1 Electric Charges and Fields - 8

Plus Two Physics Notes Chapter 1 Electric Charges and Fields

Forces Between Multiple Charges
Super position principle: If the system contains a number of interacting changes, then the force on a given charge is equal to the vector sum of the forces exerted on it by all remaining charges.
Explanation:
Plus Two Physics Notes Chapter 1 Electric Charges and Fields - 9
Consider a system of three charges q1 q2 and q3 as shown in figure.
The force on q1 due to q2
\(\overrightarrow{F_{12}}=\frac{1}{4 \pi \varepsilon_{0} r_{12}^{2}} r_{12}^{\wedge}\)
Similarly the force q1 due to q3
\(\overrightarrow{F_{13}}=\frac{1}{4 \pi \varepsilon_{0}} \frac{q_{1} q_{2}}{r_{13}^{2}} r_{13}^{\wedge}\)
The total force F1 on q1 (due to q2 and q3) can be written as
Plus Two Physics Notes Chapter 1 Electric Charges and Fields - 10
System of ‘n’ charges: If system contains ‘n’ charges, total force acting on q1 due to all other charges.
Plus Two Physics Notes Chapter 1 Electric Charges and Fields - 11

Plus Two Physics Notes Chapter 1 Electric Charges and Fields

Electric Field
The concept electric field is introduced to explain the interaction between two charges.
Electric field intensity: Strength or intensity of the electric field at any point is defined as the force acting on a unit positive charge placed at that point.
Mathematical expression of electric field intensity:
Plus Two Physics Notes Chapter 1 Electric Charges and Fields - 12
Consider a charge q (test charge) at a distance ‘r’ from a source charge Q.
The force acting on q due to Q.
\(\mathrm{F}=\frac{1}{4 \pi \varepsilon_{0}} \frac{\mathrm{Qq}}{\mathrm{r}^{2}}\)
If q = 1, the force acting on this unit charge due to Q
\(\mathrm{F}=\frac{1}{4 \pi \varepsilon_{0}} \frac{\mathrm{Q}}{\mathrm{r}^{2}}\)
This force is called electric field intensity at a distance ‘r’ due to the charge Q.
ie; \(E=\frac{1}{4 \pi \varepsilon_{0}} \frac{Q}{r^{2}}\)

1. Electric field due to a system of charges:
Consider a system of charges q1, q2………..qn. Let P be point at distances r1p, r2p,………..rnp from charges. q1, q2,……..qn respectively. According to super position principle, total electric field at ‘p’ due to all other charges,
Plus Two Physics Notes Chapter 1 Electric Charges and Fields - 13
Plus Two Physics Notes Chapter 1 Electric Charges and Fields - 14

2. Physical Significance Of Electric Field:
Question 1.
What are the importance of the concept of electric field?
Answer:

  • Electric field explains the electrical environment of a system of charges.
  • Electric field help us to explain the interaction between two charges at rest or in motion.

Plus Two Physics Notes Chapter 1 Electric Charges and Fields

Electric Field Lines
Properties of Electric Lines of Force
Plus Two Physics Notes Chapter 1 Electric Charges and Fields - 15
(Field lines due to some simple charge configurations)

  1. An electric line of force originates from positive charge and ends on negative charge.
  2. The tangent drawn at a point on an electric line of force will give the direction of electric field at that point.
  3. Two lines of force never intersect each other. (If they cut each other, at the point of intersection there will be two tangents. This indicates that there will be two directions of electric field at the same point which is impossible).
  4. The number of electric lines of force passing normally through an area is directly proportional to the strength of the electric field.
  5. The relative density of the field lines indicates the relative strength of electric field.
  6. Electric field lines due to static charge never form closed loops.
  7. In a uniform electric field, lines of force are parallel.

Electric Flux
Plus Two Physics Notes Chapter 1 Electric Charges and Fields - 16
Consider a closed surface. Let ∆\(\vec{S}\) be a small area element on the surface. The electric field lines (E) passes through this area element at an angle θ. Electric flux ∆Φ through an area element ∆\(\vec{S}\) is defined by
Plus Two Physics Notes Chapter 1 Electric Charges and Fields - 17
The direction of area vector d\(\vec{S}\) is perpendicular to the surface.

Plus Two Physics Notes Chapter 1 Electric Charges and Fields

Electric Dipole
Electric dipole: A pair of equal and opposite charges separated by small distance is called electric dipole. Dipole moment (p): Electric dipole moment (p) is defined as product of magnitude of charge and dipole length.
Dipole moment p = q × 2a
q – charge, 2a – dipole length
Dipole moment is a vector, directed from negative to positive charge.

1. Electric field at a point on the axial line of an electric dipole: Consider an electric dipole of moment P = 2aq. Let ‘S’ be a point at a distance ‘r’ from the centre of the dipole.
Plus Two Physics Notes Chapter 1 Electric Charges and Fields - 18
Electric field at ‘S’ due to point charge at ‘A’
Plus Two Physics Notes Chapter 1 Electric Charges and Fields - 19
Directed as shown in figure. Electric field at ‘S’ due to point charge at ‘B’
Plus Two Physics Notes Chapter 1 Electric Charges and Fields - 20
Directed as shown in figure. Therefore resultant electric field at ‘S’
And its magnitude E = EB + -EA
Plus Two Physics Notes Chapter 1 Electric Charges and Fields - 21
P = q × 2a
We can neglect a2 because a<<r.
∴ Electric field at S,
Plus Two Physics Notes Chapter 1 Electric Charges and Fields - 22
This can be written in vector form as
Plus Two Physics Notes Chapter 1 Electric Charges and Fields - 23
The direction is along EB.
The field due to an electric dipole is directed from negative charge to positive charge along the axial line.

2. 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 1 Electric Charges and Fields - 24

Plus Two Physics Notes Chapter 1 Electric Charges and Fields
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 1 Electric Charges and Fields - 25
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 1 Electric Charges and Fields - 26
The direction of the field due to the dipole at a point on the equatorial line is opposite to the direction of dipole moment.

3. Physical significance of dipole: The molecules of dielectrics may be classified into two classes:
(i) Polar molecules: In polar molecule, the centres of negative charges and positive charges do not coincide. Therefore they have a permanent
Example: H20, HCl, etc.

(ii) Nonpolar molecule: In nonpolar molecule, the centres of negative charges and positive charges coincide. Therefore they have no permanent electric dipole moment.
Example: C02, CH4, etc.
Note: In the presence of external electric field, a nonpolar molecule becomes a polar molecule.

Plus Two Physics Notes Chapter 1 Electric Charges and Fields

Dipole In A Uniform External Field
Plus Two Physics Notes Chapter 1 Electric Charges and Fields - 27
Consider an electric dipole of dipole moment P = 2aq kept in a uniform external electric field, inclined at an angle θ to the field direction.

Equal and opposite forces +qE and -qE act on the two charges. Hence the net force on the dipole is zero. But these two equal and opposite forces whose lines of action are different. Hence there will be a torque.
torque = any one force × perpendicular distance (between the line of action of two forces)
τ = qE × 2 a sin θ
Since P = 2aq
τ = P E sin θ
Vectorialy \(\vec{\tau}=\vec{P} \times \vec{E}\)
This torque tries to align the dipole along the direction of the external field.
Special Case:

  • When θ = 0 ; τ =0
  • When θ = 90; τ = PE, the maximum.

Note: In uniform electric field dipole has only rotational motion

Dipole in nonuniform electric field:
Question 2.
What happens to dipole if the applied electric field is nonuniform?
Answer:
In nonuniform electric field, the net force and torque acting on the dipole will not be zero. Hence the dipole undergoes for both translational and rotational motion.

Continuous Charge Distribution
Charges on a body may be distributed in different ways according to the nature of body. Depending upon this distribution of charge, we deal with different types of charge densities,

  1. Line charge density, λ
  2. Surface charge density, σ or
  3. Volume charge density, ρ

1. Linear charge density (λ): Charge per unit length is called linear charge density. If ∆Q is the charge contained in a line element ∆l,
Linear charge density λ = \(\frac{\Delta Q}{\Delta l}\)

2. Surface charge density (σ): Charge per unit area is called surface charge density. If ∆Q is the charge contained in a area element ∆s, surface charge density can be written as
σ = \(\frac{\Delta Q}{\Delta S}\)

3. Volume charge density (ρ): Charge per unit volume is called volume change density. If ∆Q is the charge contained in a volume ∆v, volume charge density.
ρ = \(\frac{\Delta Q}{\Delta v}\)

Plus Two Physics Notes Chapter 1 Electric Charges and Fields

Gauss’s Law
Gauss’s theorem states that the total electric flux over a closed surface is 1/ε0 times the total charge enclosed by the surface.
Gauss’s theorem may be expressed
Plus Two Physics Notes Chapter 1 Electric Charges and Fields - 28
Proof:
Plus Two Physics Notes Chapter 1 Electric Charges and Fields - 29
Consider a charge +q .which is kept inside a sphere of radius ‘r’.
Plus Two Physics Notes Chapter 1 Electric Charges and Fields - 30
Important points regarding Gauss’s law:

  • Gauss’s law is true for any closed surface.
  • Total charge enclosed by the surface must be added (algebraically). The charge may be located anywhere inside the surface.
  • The surface that we choose for the application of Gauss’s law is called the Gaussian surface.
  • Gauss’s law is used to find electric field due to system of charges having some symmetry.
    Gauss’s law is based on the inverse square of distance. Any violation of Gauss’s law will indicate departure from the inverse square law.

Applications Of Gauss’s Law
Gauss’s law can be used to find electric field due to system of some symmetric charge configurations. Some examples are given below.

1. Field Due To An Infinitely Long Straight Uniformly Charged Wire:
Plus Two Physics Notes Chapter 1 Electric Charges and Fields - 31
Consider a thin infinitely long straight rod conductor having change density λ. (λ = \(\frac{q}{l}\))
To find the electric field at P, we imagine a Gaussian surface passing through P.
Then according to Gauss’s law we can write,
Plus Two Physics Notes Chapter 1 Electric Charges and Fields - 32

Plus Two Physics Notes Chapter 1 Electric Charges and Fields
Integrating over the Gaussian surface, we get (we need not integrate the upper and lower surface because, electric lines do not pass through these surfaces.)
Plus Two Physics Notes Chapter 1 Electric Charges and Fields - 33

2. Field Due To A Uniformly Charged Infinite Plane Sheet
Plus Two Physics Notes Chapter 1 Electric Charges and Fields - 34
Consider an infinite thin plane sheet of change of density σ. To find electric field at a point P (at a distance ‘r’ from sheet), imagine a Gaussian surface in the form of cylinder having area of cross section ‘ds’.
According to Gauss’s law we can write,
Plus Two Physics Notes Chapter 1 Electric Charges and Fields - 35
(Since q = σds)
But electric field passes only through end surfaces ,so we get ∫ds = 2ds
Plus Two Physics Notes Chapter 1 Electric Charges and Fields - 36
E is directed away from the charged sheet, if a is positive and directed towards the sheet if a is negative.

3. Field Due To A Uniformly Charged Thin Spherical Shell: Consider a uniformly changed hollow spherical conductor of radius R. Let ‘q’ be the total charge on the surface.
Plus Two Physics Notes Chapter 1 Electric Charges and Fields - 37
To find the electric field at P (at a distance r from the centre), we imagine a Gaussian spherical surface having radius ‘r’.
Then, according to Gauss’s theorem we can write,
Plus Two Physics Notes Chapter 1 Electric Charges and Fields - 38
The electric field is constant, at a distance ‘r’. So we can write,
Plus Two Physics Notes Chapter 1 Electric Charges and Fields - 39

Plus Two Physics Notes Chapter 1 Electric Charges and Fields
Case I: Electric field inside the shell is zero.
Case II: At the surface of shell r = R
Plus Two Physics Notes Chapter 1 Electric Charges and Fields - 40