Some Microscopic Organisms

Bacteria are microscopic organisms whose single cells have neither membrane-enclosed nucleus nor other membrane-enclosed organelles like mitochondria and chloroplasts.

Summary

Bacteria are microscopic organisms whose single cells have neither membrane-enclosed nucleus nor other membrane-enclosed organelles like mitochondria and chloroplasts.

Things to Remember

Bacteria are microscopic organisms whose single cells have neither a membrane-enclosed nucleus nor other membrane-enclosed organelles like mitochondria and chloroplasts.
Virus are made of Deoxyribonucleic acid (DNA) and Ribonucleic acid (RNA).
Fungi have no chlorophyll. Some of the fungi are unicellular i.e. yeast and some are multicellular.
Fungi reproduce by fragmentation, budding, fission and sporulation.

MCQs

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Subjective Questions

Q1:

Following particulars are given:

Budget head	Annual Budget (Rs.)	Expenditure up to Magh (Rs.)	Expenditure up to Falgun (Rs.)
Salary	1,50,000	87,500	12,500
Allowance	60,000	35,000	5,000
Water and electricity	30,000	17,500	2,500
Rent	45,000	26,000	4,000
Fuel	24,000	14,000	2,000
Machinery	50,000	40,000	-
	3,59,000	2,20,000	26,000

Additional Information:

Revolving fund received Rs.2,60,000
Uncleared salary advance Rs.1,000
Petty cash fund balance Rs.500

Required: Statement of Expenditure showing balance at bank

Type: Short Difficulty: Easy

Show/Hide Answer

Answer: Solution: <table class="account_meta"><tbody><tr class="bordered"><td width="257"></td> <td width="451"> Government of Nepal </td> <td width="91"> AGF No.13 </td> </tr><tr><td width="257"></td> <td width="451"> …………………. Office/ Dept./ Ministry </td> <td width="91"></td> </tr><tr><td width="257"></td> <td width="451"> Statement of Expenditure </td> <td width="91"></td> </tr><tr><td width="257"></td> <td width="451"> For the month of Falgun </td> <td width="91"></td> </tr></tbody></table> <div class="accounts"> <table><tbody><tr class="bordered"><td width="114"> Expenditure for the month of Falgun </td> <td width="112"> Release upto the end of Falgun </td> <td width="83"> Budget Head No. </td> <td width="158"> Budget Heads </td> <td width="128"> Annual Appropriation Budget </td> <td width="120"> Expenditure upto the end of Falgun </td> <td width="84"> Balance of budget </td> </tr><tr><td width="114"> 12,500 </td> <td width="112"> 87,500 </td> <td width="83"> 21111 </td> <td width="158"> Salary </td> <td width="128"> 1,50,000 </td> <td width="120"> 1,00,000 </td> <td width="84"> 50,000 </td> </tr><tr><td width="114"> 5,000 </td> <td width="112"> 35,000 </td> <td width="83"> 21112 </td> <td width="158"> Allowance </td> <td width="128"> 60,000 </td> <td width="120"> 40,000 </td> <td width="84"> 20,000 </td> </tr><tr><td width="114"> 2,500 </td> <td width="112"> 17,500 </td> <td width="83"> 22111 </td> <td width="158"> Water and electricity </td> <td width="128"> 30,000 </td> <td width="120"> 20,000 </td> <td width="84"> 10,000 </td> </tr><tr><td width="114"> 4,000 </td> <td width="112"> 26,000 </td> <td width="83"> 22121 </td> <td width="158"> Rent </td> <td width="128"> 45,000 </td> <td width="120"> 30,000 </td> <td width="84"> 15,000 </td> </tr><tr><td width="114"> 2,000 </td> <td width="112"> 14,000 </td> <td width="83"> 22211 </td> <td width="158"> Fuel </td> <td width="128"> 24,000 </td> <td width="120"> 16,000 </td> <td width="84"> 8,000 </td> </tr><tr class="bordered"><td width="114"> - </td> <td width="112"> 40,000 </td> <td width="83"> 29511 </td> <td width="158"> Machinery </td> <td width="128"> 50,000 </td> <td width="120"> 40,000 </td> <td width="84"> 10,000 </td> </tr><tr class="bordered"><td width="114"> 26,000 </td> <td width="112"> 2,20,000 </td> <td width="83"></td> <td width="158"></td> <td width="128"> 3,59,000 </td> <td width="120"> 2,46,000 </td> <td width="84"> 1,13,000 </td> </tr><tr class="bordered"><td width="114"></td> <td width="112"> 40,000 </td> <td width="83"></td> <td width="158"> Revolving fund balance </td> <td width="128"></td> <td width="120"></td> <td width="84"></td> </tr><tr><td width="114"> 26,000 </td> <td width="112"> 2,60,000 </td> <td width="83"></td> <td width="158"> Total </td> <td width="128"> 3,59,000 </td> <td width="120"> 2,46,000 </td> <td width="84"> 1,13,000 </td> </tr></tbody></table> <table><tbody><tr><td width="399"> Total release upto Falgun Rs. 2,60,000 </td> <td width="399"> Bank Balance Rs. 13,500 </td> </tr><tr><td width="399"> Total expenditure upto Falgun Rs. 2,46,000 </td> <td width="399"> Cash Balance Rs. 500 </td> </tr><tr><td width="399"> Net Expenditure Rs. 14,000 </td> <td width="399"> Total Balance Rs. 14,000 </td> </tr><tr><td width="399"> Uncleared advance Rs. 1,000 </td> <td width="399"> Loans payable Nil </td> </tr><tr><td width="399"> Actual expenditure Rs. 2,45,000 </td> <td width="399"> Loans receivable Nil </td> </tr></tbody></table> <table><tbody><tr><td width="266"> Submitted by: Mr. XYZ </td> <td width="266"> Post: Accountant </td> <td width="266"> Date: </td> </tr><tr><td width="266"> Approved by: Mr. ABC </td> <td width="266"> Post: Office Head </td> <td width="266"> Date: </td> </tr></tbody></table> Working note: Bank balance = Total release – Total expenditure – Cash balance = Rs. (2,60,000-2,46,000-500) = Rs.13,500 </div>

Q2:

Following information are given:

Budget Head	Annual Budget (Rs.)	Expenditure up to Poush (Rs.)	Expenditure up to Magh (Rs.)
Salary	4,00,000	1,30,000	1,68,000
Water and electricity	80,000	25,000	30,000
Office material	90,000	30,000	40,000
Fuel	60,000	20,000	25,000
Furniture	50,000	-	25,000
	6,80,000	2,05,000	2,88,000

Additional information:

Total revolving fund received: Rs.3,40,000
Petty cash balance Rs.1,000
Advance salary Rs.10,000

Required: Statement of Expenditure showing bank balance

Type: Short Difficulty: Easy

Show/Hide Answer

Answer: Solution: <table class="account_meta"><tbody><tr class="bordered"><td width="257"></td> <td width="454"> Government of Nepal </td> <td width="88"> AGF No.13 </td> </tr><tr><td width="257"></td> <td width="454"> …………………. Office/ Dept./ Ministry </td> <td width="88"></td> </tr><tr><td width="257"></td> <td width="454"> Statement of Expenditure </td> <td width="88"></td> </tr><tr><td width="257"></td> <td width="454"> For the month of Magh </td> <td width="88"></td> </tr></tbody></table> <div class="accounts"> <table><tbody><tr class="bordered"><td width="114"> Expenditure for the month of Magh </td> <td width="98"> Release upto the end of Magh </td> <td width="75"> Budget Head No. </td> <td width="163"> Budget Heads </td> <td width="123"> Annual Appropriation Budget </td> <td width="114"> Expenditure upto the end of Magh </td> <td width="112"> Balance of budget </td> </tr><tr><td width="114"> 38,000 </td> <td width="98"> 1,30,000 </td> <td width="75"> 21111 </td> <td width="163"> Salary </td> <td width="123"> 4,00,000 </td> <td width="114"> 1,68,000 </td> <td width="112"> 2,32,000 </td> </tr><tr><td width="114"> 5,000 </td> <td width="98"> 25,000 </td> <td width="75"> 22111 </td> <td width="163"> Water and electricity </td> <td width="123"> 80,000 </td> <td width="114"> 30,000 </td> <td width="112"> 50,000 </td> </tr><tr><td width="114"> 10,000 </td> <td width="98"> 30,000 </td> <td width="75"> 22311 </td> <td width="163"> Office material </td> <td width="123"> 90,000 </td> <td width="114"> 40,000 </td> <td width="112"> 50,000 </td> </tr><tr><td width="114"> 5,000 </td> <td width="98"> 20,000 </td> <td width="75"> 22211 </td> <td width="163"> Fuel </td> <td width="123"> 60,000 </td> <td width="114"> 25,000 </td> <td width="112"> 35,000 </td> </tr><tr class="bordered"><td width="114"> 25,0000 </td> <td width="98"> - </td> <td width="75"> 29311 </td> <td width="163"> Furniture </td> <td width="123"> 50,000 </td> <td width="114"> 25,000 </td> <td width="112"> 25,000 </td> </tr><tr class="bordered"><td width="114"> 83,000 </td> <td width="98"> 2,05,000 </td> <td width="75"></td> <td width="163"></td> <td width="123"> 6,80,000 </td> <td width="114"> 2,88,000 </td> <td width="112"> 3,92,000 </td> </tr><tr class="bordered"><td width="114"></td> <td width="98"> 1,35,000 </td> <td width="75"></td> <td width="163"> Revolving fund balance </td> <td width="123"></td> <td width="114"></td> <td width="112"></td> </tr><tr><td width="114"> 83,000 </td> <td width="98"> 3,40,000 </td> <td width="75"></td> <td width="163"></td> <td width="123"> 6,80,000 </td> <td width="114"> 2,88,000 </td> <td width="112"> 3,92,000 </td> </tr></tbody></table> <table><tbody><tr><td width="399"> Total release upto Magh Rs. 3,40,000 </td> <td width="399"> Bank Balance Rs.51,000 </td> </tr><tr><td width="399"> Total expenditure upto Magh Rs.2,88,000 </td> <td width="399"> Cash Balance Rs.1,000 </td> </tr><tr><td width="399"> Net expenditure Rs. 52,000 </td> <td width="399"> Total Balance Rs.52,000 </td> </tr><tr><td width="399"> Uncleared advance Rs.10,000 </td> <td width="399"> Loans payable Nil </td> </tr><tr><td width="399"> Actual expenditure Rs.2,78,000 </td> <td width="399"> Loans receivable Nil </td> </tr></tbody></table> <table><tbody><tr class="bordered"><td width="266"> Submitted by: Mr. XYZ </td> <td width="266"> Post: Accountant </td> <td width="266"> Date: </td> </tr><tr><td width="266"> Approved by: Mr. ABC </td> <td width="266"> Post: Office Head </td> <td width="266"> Date: </td> </tr></tbody></table> Working note: Bank balance = Total release – Total expenditure – Cash balance = Rs.(3,40,000-2,88,000-1,000) = Rs.51,000 </div>

Q3:

The following particulars are given:

Annual Budget (Rs.)	Budget Items	Expenditure up to Bhadra (Rs.)	Expenditure of Aswin (Rs.)
4,26,000	Salary	66,000	63,000
24,000	Allowance	4,000	2,000
40,000	Office materials	8,000	4,000
60,000	Miscellaneous expenses	16,000	10,000
8,000	Contingencies-regular	-	-
48,000	Furniture	20,000	8,000

Additional information

Total imprest fund received Rs.2,15,000
Petty cash fund balance Rs.1,000
Uncleared advance of furniture Rs.8,000

Required: Statement of Expenditure showing balance at bank

Type: Short Difficulty: Easy

Show/Hide Answer

Answer: Solution: <table class="account_meta"><tbody><tr class="bordered"><td width="257"></td> <td width="430"> Government of Nepal </td> <td width="111"> AGF No.13 </td> </tr><tr><td width="257"></td> <td width="430"> …………………. Office/ Dept./ Ministry </td> <td width="111"></td> </tr><tr><td width="257"></td> <td width="430"> Statement of Expenditure </td> <td width="111"></td> </tr><tr><td width="257"></td> <td width="430"> For the month of Aswin </td> <td width="111"></td> </tr></tbody></table> <div class="accounts"> <table><tbody><tr class="bordered"><td width="114"> Expenditure for the month of Aswin </td> <td width="112"> Release upto the end of Aswin </td> <td width="71"> Budget Head No. </td> <td width="152"> Budget Heads </td> <td width="123"> Annual Appropriation Budget </td> <td width="114"> Expenditure upto the end of Aswin </td> <td width="112"> Balance of budget </td> </tr><tr><td width="114"> 63,000 </td> <td width="112"> 66,000 </td> <td width="71"> 21111 </td> <td width="152"> Salary </td> <td width="123"> 4,26,000 </td> <td width="114"> 1,29,000 </td> <td width="112"> 2,97,000 </td> </tr><tr><td width="114"> 2,000 </td> <td width="112"> 4,000 </td> <td width="71"> 21112 </td> <td width="152"> Allowance </td> <td width="123"> 24,000 </td> <td width="114"> 6,000 </td> <td width="112"> 18,000 </td> </tr><tr><td width="114"> 4,000 </td> <td width="112"> 8,000 </td> <td width="71"> 22311 </td> <td width="152"> Office materials </td> <td width="123"> 40,000 </td> <td width="114"> 12,000 </td> <td width="112"> 28,000 </td> </tr><tr><td width="114"> 10,000 </td> <td width="112"> 16,000 </td> <td width="71"> 22711 </td> <td width="152"> Miscellaneous expenses </td> <td width="123"> 60,000 </td> <td width="114"> 26,000 </td> <td width="112"> 34,000 </td> </tr><tr><td width="114"> - </td> <td width="112"> - </td> <td width="71"> 22911 </td> <td width="152"> Contingencies-regular </td> <td width="123"> 8,000 </td> <td width="114"> - </td> <td width="112"> 8,000 </td> </tr><tr class="bordered"><td width="114"> 8,000 </td> <td width="112"> 20,000 </td> <td width="71"> 29311 </td> <td width="152"> Furniture </td> <td width="123"> 48,000 </td> <td width="114"> 28,000 </td> <td width="112"> 20,000 </td> </tr><tr class="bordered"><td width="114"> 87,000 </td> <td width="112"> 1,14,000 </td> <td width="71"></td> <td width="152"></td> <td width="123"> 6,06,000 </td> <td width="114"> 2,01,000 </td> <td width="112"> 4,05,000 </td> </tr><tr class="bordered"><td width="114"></td> <td width="112"> 1,01,000 </td> <td width="71"></td> <td width="152"> Revolving fund balance </td> <td width="123"></td> <td width="114"></td> <td width="112"></td> </tr><tr><td width="114"> 87,000 </td> <td width="112"> 2,15,000 </td> <td width="71"></td> <td width="152"> Total </td> <td width="123"> 6,06,000 </td> <td width="114"> 2,01,000 </td> <td width="112"> 4,05,000 </td> </tr></tbody></table> <table><tbody><tr><td width="399"> Total release upto Aswin Rs. 2,15,000 </td> <td width="399"> Bank Balance Rs.13,000 </td> </tr><tr><td width="399"> Total expenditure upto Aswin Rs.2,01,000 </td> <td width="399"> Cash Balance Rs.1,000 </td> </tr><tr><td width="399"> Net expenditure: Rs.14,000 </td> <td width="399"> Total Balance Rs.14,000 </td> </tr><tr><td width="399"> Uncleared advance Rs.8,000 </td> <td width="399"> Loans payable Nil </td> </tr><tr><td width="399"> Actual expenditure Rs.1,93,000 </td> <td width="399"> Loans receivable Nil </td> </tr></tbody></table> <table><tbody><tr class="bordered"><td width="266"> Submitted by: Mr. XYZ </td> <td width="266"> Post: Accountant </td> <td width="266"> Date: </td> </tr><tr><td width="266"> Approved by: Mr. ABC </td> <td width="266"> Post: Office Head </td> <td width="266"> Date: </td> </tr></tbody></table> </div>

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Some Microscopic Organisms

There are various types of animals in the earth. There are microscopic organisms which cannot be seen by our naked eyes. They can only be seen by the microscope. Bacteria, virus and fungi are the microscopic organisms.

Bacteria

Bacteria are microscopic organisms whose single cells have neither a membrane-enclosed nucleus nor other membrane-enclosed organelles like mitochondria and chloroplasts. Bacteria was discovered by 'Anton Van Leeuwenhoek'. Bacteria can survive on air, water, land, animals and plants. Bacteria are in spherical, rod-shaped, coiled, comma and thread. Some examples of bacteria are coccus, bacillus, helical and vibrio.

Bacteria have no nucleus. Bacteria can be useful and harmful too. Rhizobium helps in nitrogen fixation.

Virus

Virus word is derived from Latin. They are an obligatory parasite and cannot survive outside the living host. The virus has characteristics of both living and non-living beings. Virus are made of Deoxyribonucleic acid (DNA) and Ribonucleic acid (RNA).

Virus divided according to its host:

Plant Viruses: The viruses that affect plants are classified under plant viruses. Example: TMV (Tobacco Mosaic Virus) etc.
Animal Viruses: The viruses that affect animals are classified under animal viruses. Example: Rabies, Rhino Virus etc.
Bacteriophage Virus: The viruses that affect bacteria are classified under bacteriophage. T1, T4 etc.

Fungi

Fungi have no chlorophyll. Some of the fungi are unicellular i.e. yeast and some are multicellular. Fungi can be both parasitic and saprophytic. Fungi gets its food from dead and decayed substances.

Fungi is made up of the collection of filament called hyphae. Fungi reproduce by fragmentation, budding, fission and sporulation. These are all asexual reproduction. Yeast is used to make an alcoholic beverage. The mushroom is also a fungus.

Lesson

Living-Beings

Subject

Science

Grade

Grade 8

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