Introduction to Cell Division

The process of dividing the preexisting cell into two or more daughter cells is called cell division. Meiosis and mitosis are two types of cell division. Mitosis divides one diploid mother cell divides into two diploid daughter cells whereas meiosis divides one diploid mother cell divides into four haploid daughter cells. This note gives brief introduction to cell division and their types.

Summary

The process of dividing the preexisting cell into two or more daughter cells is called cell division. Meiosis and mitosis are two types of cell division. Mitosis divides one diploid mother cell divides into two diploid daughter cells whereas meiosis divides one diploid mother cell divides into four haploid daughter cells. This note gives brief introduction to cell division and their types.

Things to Remember

  • The process of dividing the preexisting cell into two or more daughter cells is called cell division. Meiosis and mitosis are two types of cell division.
  • Mitosis divides one diploid mother cell divides into two diploid daughter cells whereas meiosis divides one diploid mother cell divides into four haploid daughter cells.
  • Mitosis is equational cell division whereas meiosis is reductional cell division.
  • Mitosis is asexual and meiosis is sexual type of reproduction.

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Subjective Questions

Q1:

What is trial balance?


Type: Very_short Difficulty: Easy

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Answer: <p>A trial balance is a statement of debit and credit balance of the ledger accounts which is prepared in order to prove the arithmetical accuracy of the books of account.</p>

Q2:

Define trial balance. Why is it prepared?


Type: Short Difficulty: Easy

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Answer: <p>A trial balance is a statement of debit &amp; credit balance of the ledger accounts which is prepared in order to prove the arithmetical accuracy of the books of account. It is prepared after the preparation of various personal, real &amp; nominal accounts. It is also called the summary of assets, capitals, liabilities, expenses, income, etc. drawn from the ledger account.</p> <p>According to R. N. Carter,&ldquo;Trial balance is the list of debit and credit balances, taken out from the ledger; it also includes the balances of cash and bank taken from cash book.&rdquo;</p> <p>According to J. R. Batliboi,&ldquo;Trial balance is a list of balances debit or credit standing in the books of a trader at any given date.&rdquo;</p> <p>From the above definitions, it is obvious that a trial balance is a list of debit and credit balances of all the ledger accounts extracted on a given date. It is not an account rather only a statement. It is not a part of books of accounts maintained under double entry system. It is the statement of debit and credit balances of all the assets, liabilities, capital, incomes and expenses. It is the prepared in a separate sheet of paper to verify the arithmetical accuracy of books of account.</p> <p>A trial balance is prepared for following reasons: -</p> <ol><li><strong>To obtain summary information<br></strong>It provides summary information of all the ledger accounts in one place. It presents the balances of all the assets, liabilities, capital, incomes and expenses relating to a particular date.<br><br></li> <li><strong>To help in making comparison and decision<br></strong>It helps in comparing the balances of assets, liabilities, capital, incomes, and expenses between two different periods. Such comparison helps in making aproper judgment of different activities of the business and arriving at important decisions.<br><br></li> <li><strong>To check arithmetical accuracy<br></strong>The trial balance checks an arithmetical accuracy of the books of accounts. It checks whether the total of debit balances equals the total of credit balances or not. If the trial balance agrees, it proves the arithmetical accuracy. If it does not agree, it indicates the existence of errors in the books of accounts, which are to be located and rectified.<br><br></li> <li><strong>To facilitate for preparing the final accounts<br></strong>It serves the basis for preparing the final accounts. From the trial balance, the balances of incomes and expenses are placed on the trading and profit and loss accounts and balances of assets, liabilities and capital are placed on the balance sheet.<br><br></li> <li><strong>To help for locating and rectifying errors<br></strong>It helps to locate the accounting errors at theearly stage. It's disagreement is the signal for the existence of accounting errors in the books of accounts, which compels the accountant to locate and rectify them in time.<br><br></li> <li><strong>To help in minimizing errors and frauds<br></strong>It helps in minimizing the different types of accounting errors and frauds. If the errors and frauds are committed, the trial balance disagrees. Hence, it gives moral pressure to the accounting personnel to maintain books of accounts with great care and honesty.</li> </ol>

Q3:

What are the advantages of preparing trial balance?


Type: Short Difficulty: Easy

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Answer: <p>The following are the advantages of trial balance:</p> <ol><li>It verifies the arithmetical accuracy of recording and posting of financial transactions.</li> <li>It facilitates for preparing final accounts.</li> <li>It helps in locating, preventing and rectifying errors and frauds.</li> <li>It helps in the internal audit by supplying complete, reliable and accurate accounting information.</li> <li>It proves the authenticity of the balance sheet prepared by the business on the given date.</li> <li>It presents the position of all the accounts in one place.</li> </ol>

Q4:

What are the procedures of preparing trial balance?


Type: Short Difficulty: Easy

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Answer: <p>The trial balance can be prepared on daily or monthly or yearly basis as per the requirement of the business. It is prepared on a given date in a separate sheet of paper. It is prepared either using total method or balance method or compound method. The following are the procedures of preparing trial balance:</p> <ol><li><strong>Total method<br></strong>Under the total method, the trial balance is prepared with the debit and credit totals of all the ledger accounts.</li> <li><strong>Balance method<br></strong>Under the balance method, the trial balance is prepared with the debit and credit balances of all the ledger accounts.</li> <li><strong>Compound method<br></strong>Under the compound method, the trial balance is prepared with the debit and credit totals and balances of all the ledger accounts. Hence, the compound method is the combination of total and balance methods, which is also known as total cum balance method.</li> </ol>

Q5:

The following are the balances of ledger accounts extracted on 31st Ashadh from the books of Imanuel Emporium:

Particulars

Amt (Rs.)

Particulars

Amt (Rs.)

Opening Stock

10,000

Sales return

500

Purchases

20,000

Purchase return

1,000

Sales

36,000

Capital

20,000

Sundry debtors

5,000

Drawing

1,500

Sundry creditors

6,000

Cash balance

26,000

Required: Trial Balance


Type: Short Difficulty: Easy

Show/Hide Answer
Answer: <p>Solution:</p> <table class="account_meta"><tbody><tr><td rowspan="2" width="49"></td> <td rowspan="2" width="180"></td> <td width="138"> <p>Trial Balance</p> </td> <td colspan="2" rowspan="2" width="258"></td> </tr><tr><td width="138"> <p>As on 31<sup>st</sup> Ashadh</p> </td> </tr></tbody></table><div class="accounts"> <table><tbody><tr><td width="49"> <p>S. No.</p> </td> <td width="180"> <p>Heads of Account</p> </td> <td width="138"> <p>LF</p> </td> <td width="126"> <p>Debit balance</p> </td> <td width="132"> <p>Credit balance</p> </td> </tr><tr><td width="49"> <p>1.</p> </td> <td width="180"> <p>Opening Stock</p> </td> <td rowspan="10" width="138"></td> <td width="126"> <p>10,000</p> </td> <td width="132"></td> </tr><tr><td width="49"> <p>2.</p> </td> <td width="180"> <p>Purchases</p> </td> <td width="126"> <p>20,000</p> </td> <td width="132"></td> </tr><tr><td width="49"> <p>3.</p> </td> <td width="180"> <p>Sales</p> </td> <td width="126"></td> <td width="132"> <p>36,000</p> </td> </tr><tr><td width="49"> <p>4.</p> </td> <td width="180"> <p>Sundry debtors</p> </td> <td width="126"> <p>5,000</p> </td> <td width="132"></td> </tr><tr><td width="49"> <p>5.</p> </td> <td width="180"> <p>Sundry creditors</p> </td> <td width="126"></td> <td width="132"> <p>6,000</p> </td> </tr><tr><td width="49"> <p>6.</p> </td> <td width="180"> <p>Sales return</p> </td> <td width="126"> <p>500</p> </td> <td width="132"></td> </tr><tr><td width="49"> <p>7.</p> </td> <td width="180"> <p>Purchase return</p> </td> <td width="126"></td> <td width="132"> <p>1,000</p> </td> </tr><tr><td width="49"> <p>8.</p> </td> <td width="180"> <p>Capital</p> </td> <td width="126"></td> <td width="132"> <p>20,000</p> </td> </tr><tr><td width="49"> <p>9.</p> </td> <td width="180"> <p>Drawing</p> </td> <td width="126"> <p>1,500</p> </td> <td width="132"></td> </tr><tr><td width="49"> <p>10.</p> </td> <td width="180"> <p>Cash balance</p> </td> <td width="126"> <p>26,000</p> </td> <td width="132"></td> </tr><tr><td width="49"></td> <td width="180"> <p>Total</p> </td> <td width="138"></td> <td width="126"> <p>63,000</p> </td> <td width="132"> <p>63,000</p> </td> </tr></tbody></table></div>

Q6:

The following balances are extracted from the books of Progressive Store as on 31st Ashadh:

Particulars

Amt (Rs.)

Particulars

Amt (Rs.)

Opening Stock

10,000

Furniture

15,000

Purchases

30,000

Creditors

5,000

Sales

50,000

Capital

20,000

Salary

15,000

Carriage

5,000

Required: Trial Balance


Type: Short Difficulty: Easy

Show/Hide Answer
Answer: <p>Solution:</p> <table><tbody><tr><td colspan="2" rowspan="2" width="49"></td> <td width="126"> <p>Trial Balance</p> </td> <td colspan="2" rowspan="2" width="107"></td> </tr><tr><td width="126"> <p>As on 31<sup>st</sup> Ashadh</p> </td> </tr><tr><td width="49"> <p>S. No.</p> </td> <td width="228"> <p>Heads of Account</p> </td> <td width="126"> <p>LF</p> </td> <td width="107"> <p>Debit balance</p> </td> <td width="128"> <p>Credit balance</p> </td> </tr><tr><td width="49"> <p>1.</p> </td> <td width="228"> <p>Opening stock</p> </td> <td rowspan="8" width="126"></td> <td width="107"> <p>10,000</p> </td> <td width="128"></td> </tr><tr><td width="49"> <p>2.</p> </td> <td width="228"> <p>Furniture</p> </td> <td width="107"> <p>15,000</p> </td> <td width="128"></td> </tr><tr><td width="49"> <p>3.</p> </td> <td width="228"> <p>Purchases</p> </td> <td width="107"> <p>30,000</p> </td> <td width="128"></td> </tr><tr><td width="49"> <p>4.</p> </td> <td width="228"> <p>Salary</p> </td> <td width="107"> <p>15,000</p> </td> <td width="128"></td> </tr><tr><td width="49"> <p>5.</p> </td> <td width="228"> <p>Sales</p> </td> <td width="107"></td> <td width="128"> <p>50,000</p> </td> </tr><tr><td width="49"> <p>6.</p> </td> <td width="228"> <p>Carriage</p> </td> <td width="107"> <p>5,000</p> </td> <td width="128"></td> </tr><tr><td width="49"> <p>7.</p> </td> <td width="228"> <p>Capital</p> </td> <td width="107"></td> <td width="128"> <p>20,000</p> </td> </tr><tr><td width="49"> <p>8.</p> </td> <td width="228"> <p>Creditors</p> </td> <td width="107"></td> <td width="128"> <p>5,000</p> </td> </tr><tr><td width="49"></td> <td width="228"> <p>Total</p> </td> <td width="126"></td> <td width="107"> <p>75,000</p> </td> <td width="128"> <p>75,000</p> </td> </tr></tbody></table>

Q7:

The following balances are extracted from the books of Rijjy Company as on 30th Chaitra:

Particulars

Amt (Rs.)

Particulars

Amt (Rs.)

Capital

50,000

Land and building

45,000

Bank

30,000

Reserve fund

25,000

Cash

15,000

Creditors

15,000

Bills payable

10,000

Debtors

10,000

Required: Trial Balance


Type: Short Difficulty: Easy

Show/Hide Answer
Answer: <p>Solution:</p> <table><tbody><tr><td colspan="2" rowspan="2" width="49"></td> <td width="126"> <p>Trial Balance</p> </td> <td colspan="2" rowspan="2" width="107"></td> </tr><tr><td width="126"> <p>As on 31<sup>st</sup> Chaitra</p> </td> </tr><tr><td width="49"> <p>S. No.</p> </td> <td width="228"> <p>Heads of Account</p> </td> <td width="126"> <p>LF</p> </td> <td width="107"> <p>Debit balance</p> </td> <td width="128"> <p>Credit balance</p> </td> </tr><tr><td width="49"> <p>1.</p> </td> <td width="228"> <p>Capital</p> </td> <td rowspan="8" width="126"></td> <td width="107"></td> <td width="128"> <p>50,000</p> </td> </tr><tr><td width="49"> <p>2.</p> </td> <td width="228"> <p>Bank</p> </td> <td width="107"> <p>30,000</p> </td> <td width="128"></td> </tr><tr><td width="49"> <p>3.</p> </td> <td width="228"> <p>Cash</p> </td> <td width="107"> <p>15,000</p> </td> <td width="128"></td> </tr><tr><td width="49"> <p>4.</p> </td> <td width="228"> <p>Bills payable</p> </td> <td width="107"></td> <td width="128"> <p>10,000</p> </td> </tr><tr><td width="49"> <p>5.</p> </td> <td width="228"> <p>Land and building</p> </td> <td width="107"> <p>45,000</p> </td> <td width="128"></td> </tr><tr><td width="49"> <p>6.</p> </td> <td width="228"> <p>Reserve fund</p> </td> <td width="107"></td> <td width="128"> <p>25,000</p> </td> </tr><tr><td width="49"> <p>7.</p> </td> <td width="228"> <p>Creditors</p> </td> <td width="107"></td> <td width="128"> <p>15,000</p> </td> </tr><tr><td width="49"> <p>8.</p> </td> <td width="228"> <p>Debtors</p> </td> <td width="107"> <p>10,000</p> </td> <td width="128"></td> </tr><tr><td width="49"></td> <td width="228"> <p>Total</p> </td> <td width="126"></td> <td width="107"> <p>1,00,000</p> </td> <td width="128"> <p>1,00,000</p> </td> </tr></tbody></table>

Videos

Trial Balance
Introduction to Cell Division

Introduction to Cell Division

The process of dividing the preexisting cell into two or more daughter cells is called cell division.

Types of cell division

  • Mitosis Cell Division:

    The process of cell division in which a diploid mother cell will divide into two identical daughter cells is called mitosis cell division. In this division, thenumber of chromosome in mother cell and daughter cells is same.

  • Meiosis cell division:

    The process of cell division in which a diploid mother cell will divide into four haploid daughter cells is called meiosis cell division. In this division, the chromosome number is reduced to half in the daughter cells.

Difference between mitosis and meiosis:

Mitosis cell division Meiosis cell division
One diploid mother cell divides into two diploid daughter cells One diploid mother cell divides into four haploid daughter cells.
It is an equational cell division. It is a reductional cell division.
It generally occurs in somatic cells. It only occurs in reproductive cells.
It helps for physical growth. It supports reproduction.
This type of division starts immediately after formation of zygote. This type of cell division starts only after an individual becomes sexually mature.
It is a form of asexual reproduction. It is a form of sexual reproduction.

Amitosis:

The amitosis (also called direct cell division) is the means of asexual reproduction in acellular organisms like bacteria and protozoans and also a method of multiplication or growth in foetal membranes of some vertebrates. In amitosis type of cell division, the splitting of a nucleus is followed by cytoplasmic constriction.

During amitosis, the nucleus elongates first and then assumes dumbbell- shaped appearance. The depression or constriction increases in size and ultimately divides the nucleus into two nuclei; the division of nucleus is followed by the constriction of cytoplasm which divides the cell into two equal or approximately similar halves.

source:www.biologydiscussion.com
source:www.biologydiscussion.com

Therefore, without the occurrence of any nuclear event, two daughter cells are formed.

Lesson

Cell Division

Subject

Science

Grade

Grade 10

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