South America

South America is the 4th largest continent according to the land mass. It has an area of about 17.6 million sq.km. This note has information about physical feature of South America.

Summary

South America is the 4th largest continent according to the land mass. It has an area of about 17.6 million sq.km. This note has information about physical feature of South America.

Things to Remember

  • Size: 4th largest continent
  • Area: 1.6 million sq.km
  • Political Composition: 12 countries with 4 territories
  • The Amazon River , The Andes Mountain Range, Mt. Aconcagua etc are found in South America.
  • South America has unique physical features.

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Subjective Questions

Q1:

Write in short about central level accounting.


Type: Short Difficulty: Easy

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Answer: <p>The accounting system which is maintained by Central Level Offices like Ministries Department and Constitutional Bodies is known as central level accounting. Central level offices are responsible for submitting the financial statements to the ministry of finance and office of the Comptroller General. The accounting of central level offices is concerned with the recording the budget received from the Ministry of Finance and the release made to operating level offices.</p> <p>The following are the major accounting documents, which are used by the central level offices for the purpose of recording and reporting the transactions:</p> <ol><li>Journal voucher</li> <li>Ledger</li> <li>Subsidiary books</li> <li>Bank statement</li> <li>Statement of advance given</li> <li>Control ledger for the amount deposited into consolidated fund</li> </ol>

Q2:

Write in short about operating level accounting.


Type: Short Difficulty: Easy

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Answer: <p>The accounting system which is maintained by operating level offices like Zonal, Districts and Regional Offices is known as operating level accounting. Operating level offices are responsible towards the central level offices. Operating level offices have to submit the statement of expenditure to the concerned central level offices.</p> <p>The following are the major accounting documents, which are used by operating level offices for the purpose of recording and reporting the transactions:</p> <ol><li>Journal voucher</li> <li>Bank cash book</li> <li>Budget sheet</li> <li>Subsidiary ledger</li> <li>Statement of expenditures</li> </ol>

Q3:

What are the differences between central level accounting and operating level accounting.


Type: Short Difficulty: Easy

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Answer: <p>TRhe differences between central level accounting and operating level accounting are as follows:</p> <table><tbody><tr><td width="97"> <p>Bases of differences</p> </td> <td width="270"> <p>Central Level Accounting</p> </td> <td width="271"> <p>Operating Level Accounting</p> </td> </tr><tr><td width="97"> <p>Offices</p> </td> <td width="270"> <p>It is maintained by central level offices.</p> </td> <td width="271"> <p>It is maintained by operating level offices.</p> </td> </tr><tr><td width="97"> <p>Responsibility</p> </td> <td width="270"> <p>They are responsible towards the Ministry of Finance.</p> </td> <td width="271"> <p>They are responsible towards the central level offices.</p> </td> </tr><tr><td width="97"> <p>Forms</p> </td> <td width="270"> <p>Only a few numbers of forms are used under this system.</p> </td> <td width="271"> <p>A larger number of forms are used under this system.</p> </td> </tr><tr><td width="97"> <p>Recording</p> </td> <td width="270"> <p>It records the budget received from the ministry of finance and the release made to operating level offices.</p> </td> <td width="271"> <p>It records the budget received from the central level offices and the expenditures made on different budget heads.</p> </td> </tr><tr><td width="97"> <p>Controlling</p> </td> <td width="270"> <p>It is the accounting for controlling budget.</p> </td> <td width="271"> <p>It is the accounting for executing the budget.</p> </td> </tr><tr><td width="97"> <p>Coverage</p> </td> <td width="270"> <p>It includes the accounting of operating level offices.</p> </td> <td width="271"> <p>It does not include the accounting of operating level offices.</p> </td> </tr><tr><td width="97"> <p>Complexity</p> </td> <td width="270"> <p>It is comparatively simple to prepare.</p> </td> <td width="271"> <p>It is comparatively difficult to prepare.</p> </td> </tr><tr><td width="97"> <p>Central accounts</p> </td> <td width="270"> <p>It helps the Office of the Comptroller to prepare central accounts directly.</p> </td> <td width="271"> <p>It helps the Office of the Comptroller to prepare central accounts indirectly.</p> </td> </tr></tbody></table>

Q4:

What is central level accounting?


Type: Very_short Difficulty: Easy

Show/Hide Answer
Answer: <p>The accounting system which is maintained by Central Level Offices like Ministries Department and Constitutional Bodies is known as central level accounting.</p>

Q5:

What is operating level accounting?


Type: Very_short Difficulty: Easy

Show/Hide Answer
Answer: <p>The accounting system which is maintained by operating level offices like Zonal, Districts and Regional Offices is known as operating level accounting.</p>

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South America

South America

South America is the 4th largest continent according to land mass. It has an area of 17.6 million sq. km (17,832,000 km2). It is location: 12°27' north to 55°59' south latitude and 34°41' west to 81°2' west longitude. It is bounded by The Atlantic Ocean in the east, The Pacific Ocean in the west, The Panama Canal and Caribbean Sea in the north, and The Antarctic Ocean in the south. There are 12 countries with 4 territories in the region. It occupies 12% of the world's landmass. The Red Indians are the oldest natives of the continent.

http://i.imgur.com/LWq8OXi.jpg

The major rivers in the continent are The Amazon River, which is the biggest, widest and second longest river of the world, Parana River, San Francisco River, Orinoco River, Paraguay River, etc. The mountain ranges here are the Andes Mountain Range, which is the longest mountain range of the world that stretches 7,000 km nearly along the coast from north to south, the Brazilian Highland, the Guiana Island, Mt. Aconcagua, which is the highest peak in South America and has a height of 6960m, Mt. Cotopaxi, Mt. Khinbozaro, Mt. Corupuna, etc.

http://i.imgur.com/gjZ1KiE.jpg

The Titicaca Lake is the largest lake at the highest altitude, 160 km, lies along the Peru-Bolivian border. The Atacama Desert is the driest place in the world. The Cape Horn is the wildest and stormiest place of the world. The Amazon forest is the largest rainforest of the world.

http://i.imgur.com/Ikf6Dth.jpg

South America has some unique physical features. They are divided into three physical regions:

  1. The Andes Region:

    http://i.imgur.com/1u8zxl5.jpg

    The region lies to the West of the continent. Andes Mountain Chain is the longest mountain chain of the world which lies in this region. It stretches about 7200 km from Venezuela in the north to the Southernmost part (Cape Horn) of Chile in the South. The altitude of the mountains decreases from north to south. The Atacama Desert also lies in this region. Similarly, Lake Titicaca, the largest fresh water and Navigable Lake, situated at the highest altitude also lies here. The major peaks are Mt. Aconcagua, Mt. Cotopaxi, Mt. Chimborazo, Coropuna, etc. is also located in this region.
  2. The Central Lowland Region:

    http://i.imgur.com/TMos9wN.jpg

    The Central lowland lies in between Western Mountain Region and Eastern Highlands. It has covered almost half territory of South America. They are drained by river Orinoco in the North, river Amazon and its tributaries in the center, and Parana-Paraguay River has formed a fertile plain in the Pampas. It has provided irrigation facility to the Pampas Grassland for cultivation.
  3. The Eastern Highlands Region:

    http://i.imgur.com/MYoHgsa.jpg

    The Eastern Highlands consist of two major highlands. There are Guiana Highlands in the South and Brazilian Highland in the North-East. These Highlands are older than Andes. To the Southeast part of Brazilian Highlands, there lies a fertile plain. Major cities of Brazil are also located here.

 

Lesson

Geographical Studies of our Earth

Subject

Social Studies

Grade

Grade 10

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