Plus One Accountancy Notes Chapter 5 Trial Balance and Rectification of Errors

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Kerala Plus One Accountancy Notes Chapter 5 Trial Balance and Rectification of Errors

Summary:
Meaning of trial balance:
A statement showing the abstract of the balance (debit/credit) of various accounts in the ledger.

Objectives of trial balance:
The main objectives of preparing the trial balance are:

  • To ascertain the arithmetical accuracy of the ledger accounts;
  • To help in locating errors; and
  • To help in the preparation of the final accounts.

Preparation of trial balance by the balance method:
In this method, the trial balance has three columns. The first column is for the head of the account, the second column for writing the debit balance and the third for the credit balance of each account in the ledger.

Plus One Accountancy Notes Chapter 5 Trial Balance and Rectification of Errors

Format of a Trial balance
Trial Balance of ………………… as on March 31.2005
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It is normally prepared at the end of an accounting year. However, an organisation may prepare a trial balance at the end of any chosen period, which may be monthly, quarterly, half yearly or annually depending upon its requirements.
In order to prepare a trial balance following steps are taken:

  • Ascertain the balances of each account in the ledger.
  • List each account and place its balance in the debit or credit column as the case may be. (If an account has a zero balance, it may be included in the trial balance with zero in the column for its normal balance).
  • Compute the total of debit balances column.
  • Compute the total of the credit balances column.
  • Verify that the sum of the debit balances equal the sum of credit balances. If they do not tally, it indicates that there are some errors. So one must check the correctness of the balances of all accounts.

It may be noted that all assets expenses and receivables account shall have debit balances whereas all liabilities, revenues and payables accounts shall have credit balances.

Illustrative Trial Balance
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Various types of errors:
1. Errors of commission:
Errors caused due to wrong recording of a transaction, wrong totalling, wrong casting, wrong balancing, etc.

2. Errors of omission:
Errors caused due to omission of recording a transaction entirely or partly in the books of account.

3. Errors of principle:
Errors arising due to wrong classification of receipts and payments between revenue and capital receipts and revenue and capital expenditure.

4. Compensating errors:
Two or more errors committed in such a way that they nullify the effect of each other on the debits and credits.

Plus One Accountancy Notes Chapter 5 Trial Balance and Rectification of Errors

Rectification of errors:
Errors affecting only one account can be rectified by giving an explanatory note or by passing a journal entry. Errors which affect two or more accounts are rectified by passing a journal entry.

Meaning and utility of suspense account:
An account in which the difference in the trial balance is put till such time that errors are located and rectified. It facilitates the preparation of financial statements even when the trial balance does not tally.

Disposal of suspense account:
When all the errors are located and rectified the suspense account stands disposed off.

Plus One Accountancy Notes Chapter 4 Bank Reconciliation Statement

Students can Download Chapter 4 Bank Reconciliation Statement Notes, Plus One Accountancy Notes helps you to revise the complete Kerala State Syllabus and score more marks in your examinations.

Kerala Plus One Accountancy Notes Chapter 4 Bank Reconciliation Statement

Summary
Bank Reconciliation Satement
A statement prepared to reconcile the bank balance as per cash book with the balance as per passbook or bank statement, by showing the items of difference between the two accounts.

Causes of difference
Timing of recording the transaction Errors made by business or by the bank.

Plus One Accountancy Notes Chapter 4 Bank Reconciliation Statement

Need for Reconciliation
It is generally experienced that when a comparison is made between the bank balance as shown in the firm’s cash book, the two balances do not tally. Hence, we have to first ascertain the causes of difference thereof and then reflect them in a statement called Bank Reconciliation Statement to reconcile (tally) the two balances.

In order to prepare a bank reconciliation statement we need to have a bank balance as per the cash book and a bank statement as on a particular day along with details of both the books.

If the two balances differ, the entries in both the books are compared and the items on account of which the difference has arisen are ascertained with the respective amounts involved so that the bank reconciliation statement may be prepared.

Proforma of bank reconciliation statement
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It can also be prepared with two amount columns one showing additions (+ column) and another showing deduction (- column).

Plus One Accountancy Notes Chapter 4 Bank Reconciliation Statement

Proforma of bank reconciliation statement (table form)
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Correct cash balance
It may happens that some of the receipts or payments are missing from either of the books and errors, if any, need to be rectified. This arises the need to look at the entries/errors recorded in both statements and other information available and compute the correct cash balance before reconciling the statements.

Kerala SSLC Chemistry Previous Year Question Paper March 2019 Malayalam Medium

Students can Download Kerala SSLC Chemistry Previous Year Question Paper March 2019 Malayalam Medium Pdf, Kerala SSLC Chemistry Model Question Papers helps you to revise the complete Kerala State Board New Syllabus and score more marks in your examinations.

Kerala SSLC Chemistry Previous Year Question Paper March 2019 Malayalam Medium

General Instructions:

  1. The first 15 minutes is the cool off time. You may use the time to read and plan your answers.
  2. Answer the questions only after reading the instructions and questions thoroughly.
  3. Questions with marks series 1, 2, 3 and 4 are categorized as sections A, B, C and D respectively.
  4. Five questions are given in each section. Answer any four from each section.
  5. Answer each question by keeping the time.

Time: 1½ Hours
Total Score: 40 Marks

Kerala SSLC Chemistry Previous Year Question Paper March 2019 Malayalam Medium - 1
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Kerala SSLC Chemistry Previous Year Question Paper March 2019 Malayalam Medium - 9
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Plus Two Accountancy Notes Chapter 1 Overview of Computerised Accounting System

Students can Download Chapter 1 Overview of Computerised Accounting System 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 1 Overview of Computerised Accounting System

Introduction
Computerised Accounting System refers to the process of accounting transaction through the use of hardware and software in order to produce accounting records and reports, i.e. Journals, Ledgers, Trial Balance, Profit and Loss Account and Balance Sheet.

Plus Two Accountancy Notes Chapter 1 Overview of Computerised Accounting System

Data and Information
Data is raw, unorganised facts that need to be processed. Data can be something simple and useless until it is organised. When data is processed, organised, structured or presented in a given context so as to make it useful, it is called information. A computer is an information processing machine. Computers process data to produce information.
Example:
Plus Two Accountancy Notes Chapter 1 Overview of Computerised Accounting System 1

Components of Computerised Accounting System (CAS)

  1. Procedure: A logical sequence of actions to perform a task.
  2. Data: The raw fact for any business operation.
  3. People: Users of computerised accounting system
  4. Hardware: The physical components of a computer.
  5. Software: A set of programmes to do a work.

Salient Features of Computerised Accounting System (CAS)
1. Simple and Integrated:
Computerised accounting system is designed to integrate all the business operations such as sales, finance, purchase, etc.

2. Accuracy and speed:
Computrised Accounting system provides data entry forms for fast and accurate data entry of the transactions.

3. Scalability:
The system can cope easily with the increase in the volume of business transactions. The software can be used for any size and type of the organisation.

4. Security:
This system is highly secured and the data and information can be kept confidential.

5. Reliability:
Computerised accounting system makes sure that the critical financial information is accurate, controlled and safe from data corruption.

Plus Two Accountancy Notes Chapter 1 Overview of Computerised Accounting System

Grouping of Accounts
Grouping of accounts means classifying the ledger accounts and organising them under major heads of accounts. These main groups ascertain whether a ledger affects profits and Loss Account as a revenue item or it affects the Balance Sheet. It helps in presenting summarised reports and information. Basically, there are Five account groups viz. Capital, Assets, Liabilities, Income, and Expenditure.

1. Reserved or Default Groups:
All accounting packages have predefined account groups. They are called reserved groups. They are:

  • Account groups of Trading Account
  • Account groups of Profit and Loss Account
  • Account groups of Balance Sheet

2. Account groups of Trading Account:

  • Sales Account
  • Purchases Account
  • Direct Expenses Account
  • Direct Incomes Account

3. Account groups of Profit and Loss Account:

  • Indirect Incomes
  • Indirect Expenses

4. Account groups of Balance Sheet:
A. Liability Side

  1. Capital account
  2. Reserves and Surplus
  3. Loans
  4. Long Term Liabilities
  5. Current Liabilities
    • Sundry creditors
    • Bank overdraft
    • Outstanding expenses
    • Provisions

Plus Two Accountancy Notes Chapter 1 Overview of Computerised Accounting System

B. Assets side

  1. Fixed Assets
  2. Investments
  3. Current Assets
    • Cash in hand
    • Cash at bank
    • Sundry Detors
    • Stock in hand
  4. Miscellaneous Expenses

Codification of Accounts
Giving a numerical number or alphabet or both to a particular account for identification is known as codification of accounts.
1. Types of Codes:
a. Sequential codes:
Here numbers or alphabets are.assigned in consecutive order. These codes are applied primarily to source documents such as cheques, invoices, etc.
(i) Name of customers:
Plus Two Accountancy Notes Chapter 1 Overview of Computerised Accounting System 2
(ii) Name of suppliers:
Plus Two Accountancy Notes Chapter 1 Overview of Computerised Accounting System 3

b. Block Codes:
In Block codes, a range of numbers is alloted to a particular account group. Here, numbers within a range follow sequential coding scheme.
Room Numbering System of a Lodge:
Plus Two Accountancy Notes Chapter 1 Overview of Computerised Accounting System 4
Coding of Dresses:
Plus Two Accountancy Notes Chapter 1 Overview of Computerised Accounting System 5

Plus Two Accountancy Notes Chapter 1 Overview of Computerised Accounting System

c. Mnemonic codes:
A mnemonic code consists of alphabets or abbreviations as symbols to codify an account.
Plus Two Accountancy Notes Chapter 1 Overview of Computerised Accounting System 6
Plus Two Accountancy Notes Chapter 1 Overview of Computerised Accounting System 7

Methodology to Develop Coding Structure
Let us examine the 15 digit Goods and Services Tax Identification Number (GSTIN). GSTIN is a 15 digit unique code which is assigned to each tax payer, which will be statewise and PAN-based.
GSTIN Format or Structure:
Plus Two Accountancy Notes Chapter 1 Overview of Computerised Accounting System 8
From the above details, we can identify that GSTIN is a combination of state code, PAN, number of registration within the state, default digit and check code to detect errors.
Another Example:
Let us examine how to develp a coding strucutre for students in Thrissur district under DHSE. The first step is to develop hierarchy of the school system and attributes of the students.

Entry year4 digit
School code5 digit
Course code2 digit
Roll Number2 digit

Plus Two Accountancy Notes Chapter 1 Overview of Computerised Accounting System

Thus we allocate 13 digit code to a student.
Plus Two Accountancy Notes Chapter 1 Overview of Computerised Accounting System 9

Security Features of Computerised Accounting Software
Every accounting software ensures data security, safety and confidentiality by providing the features like Password Security, Data Audit and Data Vault.
1. Password Security:
Password is the key to allow the access to the system. Computerised accounting system protects the unauthorised persons from accessing to the business data. Only authorised person, who is supplied with the password, can enter to the system.

2. Data Audit:
It enables one to know as to who and what changes have been made in the original data there by helping and fixing the responsibility of the person who has manipulated the data and ensures data integrity.

3. Data Vault:
Software provides additional security through data encryption. Encryption means scrambling the data so as to make its interpretation impossible.

Advantages of Computerised Accounting System (CAS)

  1. Financial reports can be prepared in time.
  2. Alterations and additions in transactions are easy and gives the changed result in all books of accounts instantly.
  3. It ensures effective control over the system.
  4. Economy in the processing of accounting data.
  5. Confidentiality of data is maintained.
  6. The closing balance of one financial year is automatically carried forward to next financial year.

Plus Two Accountancy Notes Chapter 1 Overview of Computerised Accounting System

Limitations of Computerised Accounting System

  1. Faster Obsolescence of technology necessitates frequently upgradation in accounting software.
  2. Data may be lost or corrupted due to power interruption.
  3. Un programmed reports can not be generated.
  4. Alterations in transactions are easy. This reduces the reliability of accounting work.
  5. Work with CAS is expensive.

Accounting Information System (AIS)
Accounting Information System (AIS) and its various subsystems may be implemented through Compterised Accounting System (CAS). Such system of AIS are described below.
Plus Two Accountancy Notes Chapter 1 Overview of Computerised Accounting System 10

Plus Two Accountancy Notes Chapter 1 Overview of Computerised Accounting System

  1. Cash and Bank subsystem: Receipts and payments of cash.
  2. Sales and Accounts Receivable sub system: Maintaining of sales and Receivables ledgers.
  3. Inventory subsystem: Purchase and sale of goods. Specifying the price, quantity, and date.
  4. Purchase and Accounts Payable sub system: Maintaing of purchase and payable leadgers.
  5. Pav Roll Accounting sub system: Payment of salaries and wages.
  6. Fixed Assets Accounting sub system: Purcahses, additions, sale and usage of fixed assets.
  7. Expense Accounting sub system: Various types of expenses.
  8. Tax Accounting sub system: Deals with GSTIN, Income Tax etc.
  9. Final Accounts sub system: Preparation of final accounts.
  10. Costing sub system: Ascertainment of cost of goods produced.
  11. Budget sub system: Preparation of budgets.
  12. Management information sub system (MIS): Preparation of reports that are vital for management decision making.

Plus One Accountancy Notes Chapter 2 Theory Base of Accounting

Students can Download Chapter 2 Theory Base of Accounting Notes, Plus One Accountancy Notes helps you to revise the complete Kerala State Syllabus and score more marks in your examinations.

Kerala Plus One Accountancy Notes Chapter 2 Theory Base of Accounting

Summary:
Generally accepted Accounting Principles (GAAP):
GAAP refers to the rules or guidelines adopted for recording and reporting to business transactions in order to bring uniformity in the preparation and presentation of financial statements. These principles are also referred to as concepts and conventions.

From the practicality viewpoint, the various terms such as principles, conventions, modifying principles, assumptions, etc., have been used interchangeably and are referred to as basic accounting concepts.

Plus One Accountancy Notes Chapter 2 Theory Base of Accounting

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Systems of Accounting:
There are two systems of recording business transactions, i.e., double entry system and single entry system.

Basis of Accounting:
There are two broad approach of accounting are cash basis and accural basis. Under cash basis transactions are recorded only when cash are received or paid, where as under accural basis, revenue or costs are recognises when they Occur rather than when they are paid.

Plus One Accountancy Notes Chapter 2 Theory Base of Accounting

Accounting Standards:
Accounting standards are written statement of uniform accounting rules and guidelines in practice for preparing the uniform and consistent financial statements.

Plus One Accountancy Notes Chapter 1 Introduction to Accounting

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

Kerala Plus One Accountancy Notes Chapter 1 Introduction to Accounting

Summary
Meaning of Accounting:
Accounting is a process of identifying, measuring, recording the business transactions and communicating thereof the required information to the interested users.

Accounting as a source of information:
Accounting as a source of information system is the process of identifying, measuring, recording and communicating the economic events of an organization to interested users of the information.

Plus One Accountancy Notes Chapter 1 Introduction to Accounting

Users of accounting information:
Accounting plays a significant role in society by providing information to management at all levels and to those having a direct financial interest in the enterprise, such as present and potential investors and creditors.

Accounting information is also important to those having an indirect financial interests, such as regulatory agencies, tax authorities, customers, labour unions, trade associations, stock exchanges, and others.

Qualitative characteristics of Accounting:
To make accounting information decision-useful, it should possess the following qualitative characteristics.

  • Reliability
  • Understandability
  • Relevance
  • Comparability

The objective of accounting:
The primary objectives of accounting are to:

  • Maintain records of business;
  • Calculate profit or loss;
  • Depict the financial position: and
  • Make information available to various groups and users.

Plus One Accountancy Notes Chapter 1 Introduction to Accounting

Role of accounting:
Accounting is not an end in itself. It is a means to an end. It plays the role of a:

  • Language of a business
  • Historical record
  • Current economic reality
  • Information system
  • Service to users

Plus One Zoology Notes Chapter 8 Excretory Products and their Elimination

Students can Download Chapter 8 Excretory Products and their Elimination Notes, Plus One Zoology Notes helps you to revise the complete Kerala State Syllabus and score more marks in your examinations.

Kerala Plus One Zoology Notes Chapter 8 Excretory Products and their Elimination

What is excretion?
Excretion is the elimination common nitrogenous wastes. Ammonia, urea and uric acid are the major forms of nitrogenous wastes excreted by the animals.

Plus One Zoology Notes Chapter 8 Excretory Products and their Elimination

Ammonotelic.ureotelic and urecotelic animals and their excretion:
1. The process of excreting ammonia is Ammonotelism. eg: Many bony fishes, aquatic amphibians and aquatic insects are ammonotelic.

2. Mammals, many terrestrial amphibians and marine fishes mainly excrete urea and are called ureotelic animals.

3. Reptiles, birds, land snails and insects excrete nitrogenous wastes as uric acid in the form of pellet or paste with a minimum loss of water and are called uricotelic animals.

Where is urea produced?
Ammonia produced by metabolism is converted into urea in the liver and released into the blood which is filtered and excreted out by the kidneys.

Excretion in lower organisms:

Protonephridia or flame cells are the excretory structures in Platyhelminthes (Flatworms, eg: Planaria), rotifers, some annelids and the cephalochordate – Amphioxus.
Nephridia are the tubular excretory structures of earthworms and other annelids
Malpighian tubules are the excretory structures of most of the insects including cockroaches.
Antennal glands or green glands perform the excretory function in crustaceans like prawns.

Human Excretory System
In humans, the excretory system consists of

  1. A pair of kidneys
  2. One pair of ureters
  3. A urinary bladder
  4. A urethra.

Each kidney of an adult human measures 10 – 12 cm in length, 5 – 7 cm in width, 2 – 3 cm in thickness with an average weight of 120 – 170 g.
Plus One Zoology Notes Chapter 8 Excretory Products and their Elimination 1
1. Centre of the inner concave surface of the kidney is a notch called hilum through which ureter, blood vessels and nerves enter.

2. Innerto the hilum is a broad funnel shaped space called the renal pelvis with projections called calyces.

3. Inside the kidney, there are two zones, an outer cortex and an inner medulla.

4. The medulla is divided medullary pyramids projecting into the calyces.

5. The cortex extends in between the medullary pyramids as renal columns called Columns of Bertini.

6. Each kidney has nearly one million complex tubular structures called nephrons, which are the functional units. A diagrammatic representation of a nephron showing blood vessels, duct and tubule Each nephron has two parts -1 The glomerulus & 2 Renal tubule.
Plus One Zoology Notes Chapter 8 Excretory Products and their Elimination 2
7. Glomerulus is a tuft of capillaries formed by the afferent arteriole – a fine branch of renal artery.

8. Blood from the glomerulus is carried away by an efferent arteriole.

9. The renal tubule begins with a double walled cup-like structure calle Bowman’s capsule, which encloses the glomerulus.

Plus One Zoology Notes Chapter 8 Excretory Products and their Elimination

10. Glomerulus alongwith Bowman’s capsule, is called the malpighian body or renal corpuscle

11. The tubule continues further to form a highly coiled network proximal convoluted tubule (PCT).

12. A hairpin shaped Henle’s loop is the next part of the tubule which has a descending and an ascending limb.

13. The ascending limb continues as another highly coiled tubular region called distal convoluted tubule (DCT).

14. The DCTs open into a straight tube called collecting duct, many of which open into the renal pelvis through medullary pyramids in the calyces.

15. The Malpighian corpuscle, PCT and DCT of the nephron are situated in the cortical region of the kidney whereas the loop of Henle dips into the medulla.
Plus One Zoology Notes Chapter 8 Excretory Products and their Elimination 3

Types of Nephrons:
1. In majority of nephrons, the loop of Henle is too short and extends only very little into the medulla. Such nephrons are called cortical nephrons.

2. In some of the nephrons, the loop of Henle is very long and runs deep into the medulla.These nephrons are called juxta medullary nephrons. A minute vessel of capillary network runs parallel to the Henle’s loop forming a ‘LT shaped vasa recta. Vasa recta is absent or highly reduced in cortical nephrons.

Urine Formation
1. It involves three main processes namely, glomerular filtration, reabsorption and secretion

2. The first step in urine formation is the filtration of blood, which is carried out by the glomerulus and is called glomerular filtration.

3. 1100 – 1200 ml of blood is filtered by the kidneys per minute. The glomerular capillary blood pressure causes filtration of blood through 3 layers,

(a) Endothelium of glomerular blood vessels
(b) Epithelium of Bowman’s capsule and
(c) Basement membrane between these two layers.

4. The epithelial cells of Bowman’s capsule called podocytes which possess minute spaces called filtration slits.

5. Blood is filtered through these membranes, that almost all the constituents of the plasma except the proteins pass onto the lumen of the Bowman’s capsule. It is the process of ultra filtration.

Glomerular filtration in a healthy individual is approximately 125 ml/minute, i.e., 180 litres per day

6. The kidneys have efficient mechanism for the regulation of glomerular filtration rate. It is carried out by juxta glomerular apparatus (JGA).JGA is found in the distal convoluted tubule .

7. A fall in GFR can activate the JG cells to release renin which can stimulate the glomerular blood flow and thereby the GFR back to normal.

8. Nearly 99 percent of the filtrate is reabsorbed by the renal tubules. This process is called reabsorption.

9. For example, substances like glucose, amino acids, Na+, etc., in the filtrate are reabsorbed actively whereas the nitrogenous wastes and water are absorbed by passive transport.

10. During urine formation, the tubular cells secrete substances like H+, K+ and ammonia into the filtrate.

11. Tubular secretion is helpful in the maintenance of ionic and acid-base balance of body fluids.

Plus One Zoology Notes Chapter 8 Excretory Products and their Elimination

Function Of The Tubules
Proximal Convoluted Ttubule (PCT):
1. PCT consists of simple cuboidal brush border epithelium which increases the surface area for reabsorption.

2. All essential nutrients, and 70 – 80 per cent of electrolytes and water are reabsorbed by this segment.

3. PCT also helps to maintain the pH and ionic balance of the body fluids. It occurs through selective secretion of hydrogen ions, ammonia and potassium ions into the filtrate and by absorption of HCO3 from it.

Henle’s Loop
Function:
It helps to maintain high osmolarity of medullary interstitial fluid. The descending limb of loop of Henle is permeable to water but impermeable to electrolytes. This concentrates the filtrate as it moves down.

The ascending limb is impermeable to water but allows transport of electrolytes actively or passively. Therefore, as the concentrated filtrate pass upward, it gets diluted due to the passage of electrolytes to the medullary fluid.

Distal Convoluted Tubule (DCT):
The reabsorption of Na+, HCO3 and water takes place in this segment. In this segment selective secretion of hydrogen and potassium ions and NH3 to maintain the pH and sodium-potassium balance in blood.
Plus One Zoology Notes Chapter 8 Excretory Products and their Elimination 4

Collecting Duct:
It extends from the cortex of the kidney to the inner parts of the medulla. Large amounts of water is reabsorbed from this region to produce a concentrated urine. This part maintains pH and ionic balance of blood by the selective secretion of H+ and K+ ions.

Plus One Zoology Notes Chapter 8 Excretory Products and their Elimination

Mechanism Of Concentration Of The Filtrate
The flow of filtrate in the two limbs of Henle’s loop is in opposite directions and thus forms a counter current. The flow of blood through the two limbs of vasa recta is also in a counter current pattern.

The proximity between the Henle’s loop and vasa recta, as well as the counter current in them help in maintaining an increasing osmolarity towards the inner medullary interstitium, i.e. from 300 mOsmolL-1 in the cortex to about 1200 mOsmolL-1 in the inner medulla. This gradient is mainly caused by NaCl and urea.

NaCl is transported by the ascending limb of Henle’s loop which is exchanged with the descending limb of vasa recta. NaCl is returned to the interstitium by the ascending portion of vasa recta. Similarly, small amounts of urea enterthe thin segment of the ascending limb of Henle’s loop which is transported back to the interstitium by the collecting tubule.

This transport is facilitated by the counter current mechanism This mechanism helps to maintain a concentration gradient in the medullary interstitium. Presence of such interstitial gradient helps in an easy passage of water from the collecting tubule thereby concentrating the filtrate (urine).
Plus One Zoology Notes Chapter 8 Excretory Products and their Elimination 5

Plus One Zoology Notes Chapter 8 Excretory Products and their Elimination

Regulation Of Kidney Function
The functioning of the kidneys is influenced by hypothalamus, JGA and to a certain extent, the heart in the body are activated by changes in blood volume.

How can diuresis is prevented in body?
The decrease of fluid from the body can activate these Osmoreceptors which stimulate the hypothalamus to release antidiuretic hormone (ADH) or vasopressin from the neurohypophysis. ADH facilitates water reabsorption Hence it prevents diuresis.

An increase in body fluid volume switch off the osmoreceptors and suppress the ADH release. ADH can also affect the kidney function by its constrictory effects on blood vessels. This causes an increase in blood pressure. An increase in blood pressure increase the glomerular blood flow and the GFR.

A fall in glomerular blood flow/glomerular blood pressure/GFR can activate the JG cells to release renin which converts angiotensinogen in blood to angiotensin I and further to angiotensin II. Angiotensin II, increases the glomerular blood pressure and thereby GFR.

Angiotensin II also activates the adrenal cortex to release Aldosterone. Aldosterone causes reabsorption of Na+ and water from the distal parts of the tubule. This also leads to an increase in blood pressure and GFR. This is known as the Renin-Angiotensin mechanism.

An increase in blood flow to the atria of the heart can cause the release of Atrial Natriuretic Factor (ANF). ANF can cause vasodilation (dilation of blood vessels) and thereby decrease the blood pressure. ANF mechanism acts as a check on the renin-angiotensin mechanism.

Micturition
It is the voluntary signal from the central nervous system (CNS). This signal is initiated by the stretching of the urinary bladder in response to the stretch receptors on the walls of the bladder.

The process of release of urine is called micturition and the neural mechanisms causing it is called the micturition reflex. An adult human excretes 1 to 1.5 litres of urine per day.

The urine is slightly acidic (pH – 6.0) and has a characterestic odour. 25 – 30 gm of urea is excreted out per day. Analysis of urine helps to know malfunctioning of the kidney.

For example, presence of glucose (Glycosuria) and ketone bodies (Ketonuria) in urine are indicative of diabetes mellitus.

Role Of Other Organs In Excretion
Lungs remove large amounts of CO2 (18 litres/day) and water every day. Liver secretes bile-containing substances like bilirubin, biliverdin, cholesterol, degraded steroid hormones, vitamins and drugs.

The sweat and sebaceous glands in the skin eliminates watery fluid containing NaCl, small amounts of urea, lactic acid, etc. Sebaceous glands eliminates sterols, hydrocarbons and waxes through sebum. This secretion provides a protective oily covering for the skin.

Plus One Zoology Notes Chapter 8 Excretory Products and their Elimination

Disorders Of The Excretory System
Uemia:
It leads to the accumulation of urea in blood. It lead to kidney failure. In such patients, urea can be removed by a process called hemodialysis.

Procedure of Dialysis:
Blood drained from a artery is pumped into a dialysing unit after adding an anticoagulant like heparin.The unit contains a coiled cellophane tube surrounded by a fluid (dialysing fluid).

The porous cellophane membrance allows the passage of molecules based on concentration gradient.
As nitrogenous wastes are absent in the dialysing fluid, the cleared blood is pumped back to the body through a vein after adding anti-heparin to it.

Remedy for kidney damage:
Kidney transplantation is the ultimate method in the correction of acute renal failures (kidney failure). A functioning kidney is used in transplantation from a donor to minimise its chances of rejection by the immune system of the host.

Renal calculi:
Stone or insoluble mass of crystallised salts (oxalates, etc.) formed within the kidney.

Glomerulonephritis:
Inflammation of glomeruli of kidney

NCERT SUPPLEMENTARY SYLLABUS
Diabetes Insipidus:
Antidiuretic hormone (ADH) is released from the posterior pituitary, prevents dehydration. It helps in the reabsorption of water by the distal parts of the kidney tubules and prevents diuresis. Deficiency of ADH leads to diabetes insipedus, that means huge amounts of dilute urine is formed followed by intense thirst.

The name itself (diabetes = overflow; insipidus = tasteless) distinguishes it from diabetes .mellitus (mel = honey), in which insulin deficiency causes large amounts of blood sugar to be lost in the urine

Artificial kidney:
Hemodialysis machine is known as the artificial kidney. Hemodialysis is an artificial process of removing toxic substances from the blood in patients of kidney failure.

Plus Two Accountancy Notes Chapter 5 Dissolution of Partnership

Students can Download Chapter 5 Dissolution of Partnership 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 Dissolution of Partnership

Summary
Dissolution of Partnership Firm
When the partnership between all the partners of a firm comes to an end it is called dissolution of partnership firm. When the firm is dissolved, it leads to the closure of the business – firm’s book of accounts are closed, assets of the firm realised, liabilities are paid off and whatever remains is paid to the partners in settlement oftheir accounts.

Dissolution of Partnership
When the relation of partnership among different partners changes without affecting the entity of the firm, it is called dissolution of partnership. Dissolution of partnership takes place in the case of admission, retirement, death etc. This does not necessarily involve dissolution of partnership firm.

Plus Two Accountancy Notes Chapter 5 Dissolution of Partnership

Modes of dissolution of firm

  1. Dissolution by agreement
  2. Compulsary dissolution
  3. Dissolution on the happening of certain contingencies.
  4. Dissolution by notice
  5. Dissolution by court

Accounting treatment
The following accounts are prepared on dissolution.

Realisation account
Realisation account is a nominal account prepared for the purpose of closing the accounts of assets and liabilities and for finding out the profit or loss on realisation of assets and payment of liabilities. The profit or loss on realisation is transferred to partners’ capital accounts in their profit sharing ratio.

Capital accounts of partners
Each, partner’s capital account is credited with accumulated profit and realisation profit, if any, and debited with accumulated loss and realisation loss. After making any other adjustments, as per agreement, the balance in the capital account represents the amount due to or due from each partner. Partners’ capital accounts are closed by paying off orbringing in cash, as the case may be.

Plus Two Accountancy Notes Chapter 5 Dissolution of Partnership

Cash/Bank account
After entering the cash realised from assets and paying towards liabilities and realisation expenses the balance in this account equals the balance in the capital accounts of all partners. When settlement is made cash/bank account and partners’ capital accounts wil automatically be closed.

Journal entries usually passed at the time of dissolution of a partnership firm are the following
1. For closing the accounts of assets and transferring the same to realisation account.
Plus Two Accountancy Notes Chapter 5 Dissolution of Partnership 1

2. For closing the accounts of liabilities and transferring to realisation account.
Plus Two Accountancy Notes Chapter 5 Dissolution of Partnership 2

3. For transferring provisions relating to assets if any
Plus Two Accountancy Notes Chapter 5 Dissolution of Partnership 3

4. For transferring provisions relating to liabilities
Plus Two Accountancy Notes Chapter 5 Dissolution of Partnership 4

5. (i) On realising or selling the assets
Plus Two Accountancy Notes Chapter 5 Dissolution of Partnership 5

(ii) If an asset is taken over by a partner
Plus Two Accountancy Notes Chapter 5 Dissolution of Partnership 6

Plus Two Accountancy Notes Chapter 5 Dissolution of Partnership

6. (i) On paying the liabilities (external)
Plus Two Accountancy Notes Chapter 5 Dissolution of Partnership 7

(ii) If a partner agrees to discharge a liability
Plus Two Accountancy Notes Chapter 5 Dissolution of Partnership 8

7. (i) When realisation expense is met by the firm
Plus Two Accountancy Notes Chapter 5 Dissolution of Partnership 9

(ii) If realisation expense is paid by a partner Realisation a/c
Plus Two Accountancy Notes Chapter 5 Dissolution of Partnership 10

8. (i) For the amount realized from new or unrecorded asset
Plus Two Accountancy Notes Chapter 5 Dissolution of Partnership 11

(ii) If an unrecorded or new asset is taken over by a partner
Plus Two Accountancy Notes Chapter 5 Dissolution of Partnership 12

Plus Two Accountancy Notes Chapter 5 Dissolution of Partnership

9. (i) If any new or unrecorded liability is paid
Plus Two Accountancy Notes Chapter 5 Dissolution of Partnership 13

(ii) If any new or unrecorded liability is taken over by a partner
Plus Two Accountancy Notes Chapter 5 Dissolution of Partnership 14

10. For transferring realisation profit to partners’ capital
Plus Two Accountancy Notes Chapter 5 Dissolution of Partnership 15

11. For transferring accumulated profits and reserves.
Plus Two Accountancy Notes Chapter 5 Dissolution of Partnership 16

12. On discharge of loans to partners
Plus Two Accountancy Notes Chapter 5 Dissolution of Partnership 17

13. For cash brought in by a partner, if required so
Plus Two Accountancy Notes Chapter 5 Dissolution of Partnership 18

14. For cash paid off to a partner, as the case
Plus Two Accountancy Notes Chapter 5 Dissolution of Partnership 19

Plus One Physics Notes Chapter 14 Oscillations

Students can Download Chapter 14 Oscillations Notes, Plus One Physics Notes helps you to revise the complete Kerala State Syllabus and score more marks in your examinations.

Kerala Plus One Physics Notes Chapter 14 Oscillations

Introduction
In this chapter, we study oscillatory motion. The description of an oscillatory motion requires some fundamental concept like period, frequency, displacement, amplitude and phase.

Periodic And Oscillatory Motions
Periodic Motion:
A motion that repeats itself at regular intervals of time is called periodic motion.
Example:

  • The orbital motion of planets in the solar system.
  • The piston in a steam engine going back and forth

Oscillations or Vibrations:
A body executes to and fro motion at regular intervals of time is called oscillatory (or) vibratory motion.

Note:
(1) When the frequency is small, we call it oscillation. When the frequency is high, we call it vibration.
Period and frequency:
Period (T):
Time taken to complete one oscillation is called period

Frequency (n):
The number of oscillations per second is called frequency.
frequency v = \(\frac{1}{T}\)Hz

Plus One Physics Notes Chapter 14 Oscillations

Displacement:
Displacement of oscillation means the change of any physical property with time under consideration.

Explanation:
For example, consider the oscillation of block attached to a spring. In this case the displacement of block with time is referred to as displacement.

In the case if oscillation of simple pendulum, the angle from the vertical as a function of time may be regarded as a displacement variable. The voltage across a capacitor, changing with time in an a.c. circuit is also a displacement variable

Note:
The displacement variable may take both positive and negative values.

Mathematical expression for displacement:
The displacement of a periodic function can be written as
Plus One Physics Notes Chapter 14 Oscillations 1

Simple Harmonic Motion (S.H.M.)
Simple harmonic motion is the simplest form of oscillatory motion.

The oscillatory motion is said to be simple harmonic motion if the displacement ‘x’ of the particle from the origin varies with time as
Plus One Physics Notes Chapter 14 Oscillations 2
Where
x(t) = displacement x as a function of time t
A = amplitude
ω = angular frequency
(ω t+ Φ) = phase (time-dependent)
Φ = phase constant or initial phase

Graphical Variation of S.H.M.
Plus One Physics Notes Chapter 14 Oscillations 3

The above graph shows the graphical representation of x(t) = A coswt with time.
(Initial phase Φ = 0)

Plus One Physics Notes Chapter 14 Oscillations

Amplitude of S.H.M.
The maximum displacement of S.H.M. from mean position is called the amplitude of S.H.M.
Note:
1.
Plus One Physics Notes Chapter 14 Oscillations 4
Two simple harmonic motions having, same w and Φ but different amplitudes A and B as shown in the above figure.

2.
Plus One Physics Notes Chapter 14 Oscillations 5
Two simple harmonic motions having the same A and w but different phase angle Φ as shown in the above figure.

Simple Harmonic Motion And Uniform Circular Motion

Question 1.
Show that the projection of uniform circular motion on any diameter of the circle is S.H.M.
Plus One Physics Notes Chapter 14 Oscillations 6
Answer:
Consider a particle moving along the circumference of a circle of radius ‘a’ and centre O, with uniform angular velocity w. AB and CD are two mutually perpendicular diameters along X and Y axis. At time t = 0. let the particle be at P0 so that ∠P0OB = Φ.

After time Y second, let the particle reach P so that ∠POP0 = ωt. N is the foot of the perpendicular drawn from P on the diameter CD.

Plus One Physics Notes Chapter 14 Oscillations

Similarly M is the foot of the perpendicular drawn from P to the diameter AB. When the particle moves along the circumference of the circle, the foot of the perpendicular executes to and fro motion along the diameter CD or AB with O as the mean position. From the right angle triangle O MP, we get
cos (ωt + Φ) = \(\frac{\mathrm{OM}}{\mathrm{OP}}\)
∴ OM = OP cos (ωt + Φ)
X = a cos (ωt + Φ) ………………. (1)
Similarly, we get
sin (ωt + Φ) = \(\frac{y}{a}\) (or)
Y = a sin (ωt + Φ) ……………… (2)
Equation (1) and (2) are similar to equations of S.H.M. The equation(1) and (2) shows that the projection of uniform circular motion on any diameter is S.H.M.
At t = 0, if the particle is at B, then Φ = 0. Then equations (1) and (2) reduce to
x = a cos ωt ………………….. (3)
y = a sin ωt …………………….(4)

Velocity And Acceleration In Simple Harmonic Motion B
Velocity Of S.H.M.
The y displacement of S.H.M. is given by
y = a sin ω t
∴ velocity in y direction
Plus One Physics Notes Chapter 14 Oscillations 7

Case – 1
At the mean position y=0, therefore velocity is maximum. The maximum velocity is given by
Plus One Physics Notes Chapter 14 Oscillations 8
Case – 2
At the extreme position, y = a
∴ Vminimum = \(\sqrt{a^{2}-a^{2}}\) = 0
So the velocity of a S.H.M. varies between o and wa

Acceleration of S.H.M
We know y = a sin ω t
Velocity v = \(\frac{d y}{d t}\) = a ω cos ω t
Acceleration a = \(\frac{d^{2} y}{d t^{2}}\) = -aω² sin ωt
a = -aω² sin ωt
Plus One Physics Notes Chapter 14 Oscillations 9
This equation shows that acceleration of a SHM is directly proportional to the displacement and opposite to the displacement.

Variation of displacement Y with time t:
Plus One Physics Notes Chapter 14 Oscillations 10
Variation of velocity (v) with time:
Plus One Physics Notes Chapter 14 Oscillations 11

Variation of acceleration with time:
Plus One Physics Notes Chapter 14 Oscillations 12

Plus One Physics Notes Chapter 14 Oscillations

Force Law For Simple Harmonic Motion
According to Newton’s second law of motion F = ma
But a = -ω²y(t)
ie. force acting on the S.H.M. in Y direction
F = -mω²y(t)
(or) F = -ky(t)
Where k= mω²
From the above equation (1), we can take an alternative definition of simple harmonic motion.

Statement:
Simple harmonic motion is the motion executed by a particle subject to a force, which is proportional to the displacement of the particle and is directed towards the mean position.

Energy In Simple Harmonic Motion
A simple harmonically moving particle possesses both potential energy and kinetic energy. Potential energy is due to its displacement against restoring force. Kinetic energy is due to its motion.

Total energy of the S.H.M. is the sum of the kinetic energy and potential energy. Total energy remains a constant throughout its motion.

Expression for Kinetic energy:
Let m be the mass of the particle executing SHM. Let V be the velocity at any instant,
Plus One Physics Notes Chapter 14 Oscillations 13

Expression for potential energy:
Potential energy is work required to take the particle against the restoring force.

Work done to displace the particle through a small distance dy, dw = force × displacement
= mω²y × dy [force = ω²y ]. Therefore total work done to take the particle from o to y.
Plus One Physics Notes Chapter 14 Oscillations 14
Plus One Physics Notes Chapter 14 Oscillations 15
This work done is stored in the particle as its potential energy.
Plus One Physics Notes Chapter 14 Oscillations 16
At extreme position y = a
Plus One Physics Notes Chapter 14 Oscillations 17
At equilibrium position y = 0
∴ PE = 0
Total energy of a S.H.M.
Total energy = PE + kE
Plus One Physics Notes Chapter 14 Oscillations 18
∴ Total energy = maximum KE = maximum PE

Graphical variation of PE, KE and TE of S.H.M.
Plus One Physics Notes Chapter 14 Oscillations 19

Plus One Physics Notes Chapter 14 Oscillations

Some Systems Executing Simple Harmonic Motion
Oscillations due to a spring Hooks Law:
The force acting simple harmonic motion is proportional to the displacement and is always directed towards the centre of motion.
F α – x (or) F= kx
where k is called spring constant

Period of oscillation of a spring:
Plus One Physics Notes Chapter 14 Oscillations 20
Consider a body of mass m attached to a massless spring of spring constant K. The other end of spring is connected to a rigid support as shown in figure. The body is placed on a frictionless horizontal surface.

If the body be displaced towards right through a small distance ‘x’, a restoring force will be developed.
Plus One Physics Notes Chapter 14 Oscillations 21

The Simple Pendulum:
Plus One Physics Notes Chapter 14 Oscillations 22
Consider a mass m suspended from one end of a string of length L fixed at the other end as shown in figure. Suppose P is the instantaneous position of the pendulum. At this instant its string makes an angle θ with the vertical.

The forces acting on the bob are (1) weight of bob Fg (mg) acting vertically downward. (2) Tension T in the string.

Plus One Physics Notes Chapter 14 Oscillations

The gravitational force Fg can be divided into a radial component FgCos θ and tangential component FgSin θ. The radial component is cancelled by the – tension T. But the tangential component FgSin θ produces a restoring torque.

Restoring torque τ = – Fg sin θ . L.
τ = -mg sin θ.L …………….. (1)
-ve sign shown that the torque and angular displacement θ are oppositely directed. For rotational motion of bob,.
τ = Iα …………. (2).
Where I is a moment of inertia about the point of suspension and α is angular acceleration. From eq (1) and eq (2).
Iα = -mg sin θ.L
If we assume that the displacement θ is small, sin θ ≈ θ.
∴ Iα = -mg θ.L
Iα + mg θ.L = 0
Plus One Physics Notes Chapter 14 Oscillations 23
Damped Simple Harmonic Motion
Periodic oscillations of decreasing amplitude due to the presence of resistive forces of the medium are called damped oscillations.

Question 2.
Derive a differential equation for a damped simple harmonic oscillation.
Plus One Physics Notes Chapter 14 Oscillations 24
Answer:
Consider a block of mass ‘m’ connected to one end of a massless spring of spring constant K. The other end of spring is connected to rigid support. The block is connected to a vane through a rod (The vane and rod are massless). The vane is submerged in a liquid.

Let the equilibrium position of block be ‘O’. If this block is moved along downward direction through a distance x, a damping force will be developed on vane due to liquid. This damping force is proportional to velocity of vane ie; damping force Fd α – v (or) Fd = -bv

where b is called damping constant. The value of b depends on the characteristics of the liquid and the vane.

Plus One Physics Notes Chapter 14 Oscillations

The restoring force on the block due to spring. Fs = -kx. where x is the displacement of the mass from its equilibrium position.
∴ Total force on the block, F = -bv + -kx
ma = -bv + -kx
ma + bv + kx = 0
\(m \frac{d^{2} x}{d t^{2}}+b \frac{d x}{d t}+k x=0\)
This is the differential equation of S.H.M.

The motion of damped harmonic oscillator:
The solution of the above differential equation of damped harmonic oscillator is
Plus One Physics Notes Chapter 14 Oscillations 25

Case – 1
b = 0 (There is no damping force). In this case, we get
Plus One Physics Notes Chapter 14 Oscillations 26
The above result shows that, if there is no damping force (b = 0). The oscillator behaves like a undamped oscillator.
Plus One Physics Notes Chapter 14 Oscillations 27

Case – 2
If b is small, the amplitude of the oscillator decreases continuously with time. The motion is approximately a periodic. The Variation of displacement x (t) with time T is shown below.
Plus One Physics Notes Chapter 14 Oscillations 28

Case – 3
If damping constant b is large, the amplitude of the oscillator decreases to zero very quickly. The motion is not a periodic motion. The variation of displacement x (t) with time T is shown below.
Plus One Physics Notes Chapter 14 Oscillations 29

The Energy variation of damped oscillator:
The energy of an undamped oscillator, E = \(\frac{1}{2}\)kA².
where A is the amplitude of an undamped oscillator. But for the damped oscillator, amplitude = Ae-bt/2m.
Plus One Physics Notes Chapter 14 Oscillations 30

The above equation shows that the energy of a damped oscillator decreases exponentially with time, which is shown below
Plus One Physics Notes Chapter 14 Oscillations 31

Note:
Small damping means that the dimensionless ratio
\((b / \sqrt{k m})\) is much less than 1.

Plus One Physics Notes Chapter 14 Oscillations

Forced oscillations and resonance
Free oscillation:
When a body oscillates in the absence of external forces (eg. friction etc.) the oscillations are said to be free oscillations.

Forced oscillation:
When an external periodic force is applied to a damped harmonic oscillator, the oscillator will vibrate with a constant amplitude and frequency of vibration will be that of the applied periodic force. This type of oscillation is called forced oscillation.

The differential equation of forced oscillator:
Let F(t) = F0 cosωdt is an external force applied to a damped oscillator.

The total force acting on the damped oscillator,
F = – bv – kx + F0 cosωdt
where -bv is the damping force and -kx is the linear restoring force.
F + bv + kx = F0 cosωdt
\(m \frac{d^{2} x}{d t^{2}}+b \frac{d x}{d t}+k x=F_{0} \cos \omega_{d} t\)
This is the differential equation of an oscillator of mass m on which a periodic force of (angular) frequency ωd is applied. The oscillator initially oscillates with its natural frequency w. When we apply the external periodic force, the oscillation with the natural frequency die out, and the body oscillates with the (angular) frequency of the external periodic force.

The motion of forced oscillator:
The solution (displacement) of the above differential equation of forced oscillator can be written as
x(t) = Acos(ωdt + Φ)
Plus One Physics Notes Chapter 14 Oscillations 32
where m is the mass of the particle v0 and x0 are the velocity and the displacement of the particle at time t = 0, (which is the moment when we apply the periodic force)

Case -1
When b = 0 (damping force = 0) and ω = ωd,
we get A = \(\frac{F_{0}}{0}\)
A = ∞
This is an ideal case. This case never arises in a real situation as the damping is never perfectly zero.

Case – 2
(Small damping, driving frequency far from natural frequency).
In this ωdb << m(ω² – ωd²). Hence we can neglect ωdb. Hence amplitude of oscillation can be written as.
Plus One Physics Notes Chapter 14 Oscillations 33

Case – 3
(Small damping, driving frequency close to natural frequency).
In this case m(ω² – ωa²) << ωdb. Hence we can neglect m (ω² – ωa²). Hence amplitude of oscillation can be written as
Plus One Physics Notes Chapter 14 Oscillations 34

This equation shows that the maximum amplitude fora given driving frequency is governed by the driving frequency and damping constant.

Plus One Physics Notes Chapter 14 Oscillations

Resonant Oscillation
When the frequency of the external periodic force is varied, it is found that the amplitude of the forced vibration increases and reaches a maximum value and then decreases.

The amplitude will be maximum when the frequency of the applied periodic force is equal to the natural frequency of the vibration. Such oscillations are called resonant oscillations and the phenomenon is called resonance.

Graphical variation amplitude with driving frequency:
Plus One Physics Notes Chapter 14 Oscillations 35

Examples of resonance:
All mechanical structures have one or more natural frequencies, and if a structure is subjected to a strong external periodic driving force that matches one of these frequencies, the resulting oscillations of the structure may rupture it.

The Tacoma Narrows Bridge at Puget Sound, Washington, USA was opened on July 1, 1940. Four months later winds produced a pulsating resultant force in resonance with the natural frequency of the structure.

This caused a steady increase in the amplitude of oscillations until the bridge collapsed. It is for the same reason the marching soldiers break steps while crossing a bridge. Aircraft designers make sure that none of the natural frequencies at which a wing can oscillate match the frequency of the engines in flight! Earthquakes cause vast devastation.

In an earthquake, short and tall structures remain unaffected while the medium height structures fall down. This happens because the natural frequencies of the short structures happen to be higher and those of taller structures lower than the frequency of the seismic waves.

Kerala SSLC Biology Model Question Paper 3 Malayalam Medium

Students can Download Kerala SSLC Biology Model Question Paper 3 Malayalam Medium Pdf, Kerala SSLC Biology Model Question Papers helps you to revise the complete Kerala State Board New Syllabus and score more marks in your examinations.

Kerala SSLC Biology Model Question Paper 3 Malayalam Medium

Instructions:

  • The first 15 minutes is the cool-off time.
  • You may use the time to read the questions and plan your answers.
  • Answer only on the basis of instructions and questions given.
  • Consider score and time while answering.

Time: 1½ Hours
Total Score: 40 Marks

Kerala SSLC Biology Model Question Paper 3 Malayalam Medium 1

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Plus Two Accountancy Notes Chapter 4 Reconstitution of a Partnership Firm – Retirement/Death of a Partner

Students can Download Chapter 4 Reconstitution of a Partnership Firm – Retirement/Death of a Partner 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 Reconstitution of a Partnership Firm – Retirement/Death of a Partner

Summary
Retirement of a partner
A partner’s withdrawal from the business with the consent of other partners or as per the provisions of the partnership deed or by giving notice of retirement is called retirement of a partner.

Accounting problems on retirement
Accounting problems that arise on the retirement of a partner are as follows
(a) New profit sharing ratio:
It is the ratio in which the remaining partners will share future profits after the retirement of any partner.
New share = Old share + acquired share from outgoing partner.

Plus Two Accountancy Notes Chapter 4 Reconstitution of a Partnership Firm - Retirement/Death of a Partner

(b) Gaining Ratio:
The ratio in which the continuing partners decide to share the outgoing partner’s profit is called gaining ratio.
Gaining ratio = New ratio – Old ratio

(c) Treatment of goodwill:
A partner who is retiring from the firm is entitled to his share of goodwill. It is fair and equitable to compensate the retiring partner for the respective share of goodwill by the continuing partners in their gaining ratio.

I. When goodwill does not appear in the books.
A. Goodwill is raised at its full value and retained-in the books as such. The journal entry is,
Plus Two Accountancy Notes Chapter 4 Reconstitution of a Partnership Firm - Retirement Death of a Partner 1

B. Goodwill is raised at its full value and written off immediately.
The journal entry is
Plus Two Accountancy Notes Chapter 4 Reconstitution of a Partnership Firm - Retirement Death of a Partner 2

C. Goodwill is raised to the extent of retiring partner’s share and written off immediately.
Plus Two Accountancy Notes Chapter 4 Reconstitution of a Partnership Firm - Retirement Death of a Partner 3
Plus Two Accountancy Notes Chapter 4 Reconstitution of a Partnership Firm - Retirement Death of a Partner 4

Plus Two Accountancy Notes Chapter 4 Reconstitution of a Partnership Firm - Retirement/Death of a Partner

D. No goodwill is raised at all in firm’s books.
Journal entry is
Plus Two Accountancy Notes Chapter 4 Reconstitution of a Partnership Firm - Retirement Death of a Partner 5

II. When goodwill already appearing in the books.
(i) If the book value of goodwill is lower than its present value
Journal entry is:
Plus Two Accountancy Notes Chapter 4 Reconstitution of a Partnership Firm - Retirement Death of a Partner 6
To All partners cap a/c (in old ratio)

(ii) If the book value of goodwill is greater than its current value:
Journal entry is:
Plus Two Accountancy Notes Chapter 4 Reconstitution of a Partnership Firm - Retirement Death of a Partner 7

Accumulated profits/losses:
Reserves and accumulated profits/losses belong to all the partners and hence should be transferred to capital accounts of all partners.
(i) For transfer of accumulated Profits (Reserves)
Plus Two Accountancy Notes Chapter 4 Reconstitution of a Partnership Firm - Retirement Death of a Partner 8

(ii) For transfer accumulated losses
Plus Two Accountancy Notes Chapter 4 Reconstitution of a Partnership Firm - Retirement Death of a Partner 9

(e) Revaluation of assets and liabilities:
Same as in the case of admission.

Plus Two Accountancy Notes Chapter 4 Reconstitution of a Partnership Firm - Retirement/Death of a Partner

(f) Settlement of accounts:
The total amount due to the retiring partner may be paid in one lump sum or instalments with interest.
(i) When retiring partner is paid cash in full.
Plus Two Accountancy Notes Chapter 4 Reconstitution of a Partnership Firm - Retirement Death of a Partner 10

(ii) When retiring partner’s whole amount is treated as loan.
Plus Two Accountancy Notes Chapter 4 Reconstitution of a Partnership Firm - Retirement Death of a Partner 11

(iii) When retiring partner is partly paid in cash and the remaining amount treated as loan.
Plus Two Accountancy Notes Chapter 4 Reconstitution of a Partnership Firm - Retirement Death of a Partner 12

(iv) When loan a/c is settled by paying in instalment includes principal and interest.
Plus Two Accountancy Notes Chapter 4 Reconstitution of a Partnership Firm - Retirement Death of a Partner 13

(g) Adjustment of capitals of continuing partners:
At the time of retirement the remaining partners may decide to keep their capitals in their profit sharing ratio.
Total capital = Combined adjusted capital of remaining partners.
Plus Two Accountancy Notes Chapter 4 Reconstitution of a Partnership Firm - Retirement Death of a Partner 14

Plus Two Accountancy Notes Chapter 4 Reconstitution of a Partnership Firm - Retirement/Death of a Partner

Death of a Partner:
Death, being a natural phenomenon, may take place at any time. A partnership comes to an end on the death of any one of the partners, although the firm may continue with the remaining partners. The accounting treatment for various adjustments in case of death of a partner is similar to that of a retiring, partner.

According to Section 37 of the Partnership Act, the executors of the deceased partner are entitled, at their choice, to interest at 6% p.a. on the amount due, from the date of death till the date of payment or that portion of profit earned by the firm with the help of the amount due to the deceased partner.

The amount due to the deceased partner may be paid off immediately to his legal heirs, or executors. Whenever a firm is not in a position to make the final payment immediately in cash, the same is transferred to his executor’s loan account. The Journal entry will be:
Plus Two Accountancy Notes Chapter 4 Reconstitution of a Partnership Firm - Retirement Death of a Partner 15
Afterwards, the balance appearing in this account can be paid off in instalments. On payment of instalments periodically, as agreed, the journal entry will be:
Plus Two Accountancy Notes Chapter 4 Reconstitution of a Partnership Firm - Retirement Death of a Partner 16

Plus Two Accountancy Notes Chapter 3 Reconstitution of a Partnership Firm – Admission of Partner

Students can Download Chapter 3 Reconstitution of a Partnership Firm – Admission of Partner 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 Reconstitution of a Partnership Firm – Admission of Partner

Summary
Reconstitution of a partnership firm
Reconstitution of a partnership firm means a change in the nature of relationship amongst members, effected through a fresh agreement under which the existing business continues.

Mode of reconstitution
Reconstitution of a partnership firm usually takes place in any of the following ways:

  1. Change in the profit sharing ratio of the existing partners
  2. Admission of a partner
  3. Retirement of a partner
  4. Death of a partner

Plus Two Accountancy Notes Chapter 3 Reconstitution of a Partnership Firm - Admission of Partner

Admission of a partner
Inclusion of a person as partner to an existing partnership firm is called admission of a partner. Acquisition of rights by a new partner:

  1. right to share the assets of the firm
  2. right to share profits/losses of the firm

Accounting problems at the time of admission

  1. Capital of new partner
  2. Calculation of new profit sharing ratio
  3. Calculation of sacrificing ratio
  4. Treatment of goodwill
  5. Revaluation of assets and liabilities
  6. Adjustment of reserves and accumulated profits/ losses
  7. Adjustment of capital accounts of partners

New profit sharing ratio
The ratio in which the old partners and new partner share the future profit after the admission is new ratio.
New ratio = old ratio – sacrificing ratio

Sacrificing ratio
The ratio in which the old partners agree to sacrifice their share of profit in favour of the incoming partner is called sacrificing ratio.
Sacrificing ratio = old ratio – New ratio

Plus Two Accountancy Notes Chapter 3 Reconstitution of a Partnership Firm - Admission of Partner

Goodwill
Goodwill is the value of the reputation of a firm in respect of profits in future over and above the normal profits. It is an invisible intangible asset. Thus goodwill really arises only if a firm is able to earn super profit.
Treatment of goodwill (Different situations):

  1. Premium paid directly
  2. Premium brought in cash and retained in business
  3. Premium brought in cash and half the amount withdrawn by partners
  4. Premium brought in kind
  5. New partner brings in only a portion of the goodwill in cash
  6. New partner is not in a position to bring premium in cash
  7. Goodwill existing in the books at the time of admission

Methods of valuation of goodwill:
1. Average profit method:
Goodwill = \(\frac{\text { Total profit }}{\text { No. of years }}\) × No. of years purchase

2. Super profit method:
Normal Profit = Cap employed × \(\frac{N R R}{100}\)
Average Profit = \(\frac{\text { Total profit }}{\text { No. of years }}\)
Super profit = Average profit – Normal profit
Goodwill = Super Profit × No. of years purchase

3. Capitalisation method:
(a) Capitalising the average profit:
Goodwill = Capitalised value of average profit – capital employed – Total assets (excluding goodwill) – outside liabilities
Capital employed = Total Asset – Outside liabilities.

(b) Capitalisation of superprofit
Goodwill = Super profit × \(\frac{100}{\mathrm{NRR}}\)

Treatment of goodwill:
Premium method – When the new partner brings cash for his share of goodwill.
(i) When this amount is paid directly/ privately to the old partner by new partner.
No entry is needed.

Plus Two Accountancy Notes Chapter 3 Reconstitution of a Partnership Firm - Admission of Partner

(ii) When the amount is paid through firm
Plus Two Accountancy Notes Chapter 3 Reconstitution of a Partnership Firm - Admission of Partner 1
To Old partner’s capital A/c (Sacrificing Ratio)

(iii) When the old partners decide to withdraw their amounts (full or part)
Plus Two Accountancy Notes Chapter 3 Reconstitution of a Partnership Firm - Admission of Partner 2
When goodwill already exists in books, the existing goodwill must be written off by debiting the old partners in their old ratio.
Plus Two Accountancy Notes Chapter 3 Reconstitution of a Partnership Firm - Admission of Partner 3
If they decide to retain goodwill as such, the amount to be brought in by the new partner will have to be proportionately reduced.

Revaluation of Assets and Reassessment of liabilities
Assets and liabilities are revalued at the time of admission. The account opened for this purpose is called revaluation account. The Journal entries recorded for revaluation of assets and reassessment of liabilities are as follows:
1. For increase in the value of an asset
Plus Two Accountancy Notes Chapter 3 Reconstitution of a Partnership Firm - Admission of Partner 4

2. For reduction in the value of an asset
Plus Two Accountancy Notes Chapter 3 Reconstitution of a Partnership Firm - Admission of Partner 5

3. For appreciation in the amount of a liability
Plus Two Accountancy Notes Chapter 3 Reconstitution of a Partnership Firm - Admission of Partner 8

4. For reduction in the amount of a liability
Plus Two Accountancy Notes Chapter 3 Reconstitution of a Partnership Firm - Admission of Partner 9

5. For an unrecorded asset
Plus Two Accountancy Notes Chapter 3 Reconstitution of a Partnership Firm - Admission of Partner 10

6. For an unrecorded liability
Plus Two Accountancy Notes Chapter 3 Reconstitution of a Partnership Firm - Admission of Partner 11

Plus Two Accountancy Notes Chapter 3 Reconstitution of a Partnership Firm - Admission of Partner

7. For transfer of gain on Revaluation in credit balance
Plus Two Accountancy Notes Chapter 3 Reconstitution of a Partnership Firm - Admission of Partner 12

8. For transferring loss on revaluation
Plus Two Accountancy Notes Chapter 3 Reconstitution of a Partnership Firm - Admission of Partner 13

Adjustment for reserves and accumulated Profits/Losses
Items like reserve and accumulated profits/losses appearing in the balance sheet should be distributed to old partners at the time of admission of a partner.
1. Reserve and Profit & Loss A/c if any on the liability side of balance sheet Reserve A/c Dr.
Plus Two Accountancy Notes Chapter 3 Reconstitution of a Partnership Firm - Admission of Partner 6

2. Profit & Loss A/c on the asset side of balance sheet
Plus Two Accountancy Notes Chapter 3 Reconstitution of a Partnership Firm - Admission of Partner 7

Plus Two Accountancy Notes Chapter 3 Reconstitution of a Partnership Firm - Admission of Partner

Adjustment of capital accounts of partners
It may sometimes be agreed that the capitals of all partners should be in proportion to their respective share in profits. This can be effected in two ways:

  1. Adjustment of old partners’ capital accounts on the basis of incoming partner’s capital
  2. Bringing in proportionate capital by the incoming partner based on the capitals of existing partners.

Change in profit sharing ratio
Sometimes, the existing partners may decide to change their profit sharing ratio. In such a case, those who gain must compensate the others who have made the sacrifice on account of change in profit sharing ratio.

Plus One Zoology Notes Chapter 7 Body Fluids and Circulation

Students can Download Chapter 7 Body Fluids and Circulation Notes, Plus One Zoology Notes helps you to revise the complete Kerala State Syllabus and score more marks in your examinations.

Kerala Plus One Zoology Notes Chapter 7 Body Fluids and Circulation

Blood
Blood is a special connective tissue contains

  • Fluid matrix
  • Plasma
  • Formed elements.

Plus One Zoology Notes Chapter 7 Body Fluids and Circulation

Plasma:
It constitute nearly 55 per cent of the blood. 90 – 92 percent of plasma is water and proteins (Fibrinogen, globulins and albumins) contribute 6 – 8 percent of it. Fibrinogens are needed for clotting or coagulation of blood.

Defence mechanism and osmotic balance:
Globulins primarly are involved in defense mechanisms of the body and the albumins help in osmotic balance. Plasma also contains small amounts of minerals like Na+, Ca++, Mg++, HCO3, CI, etc. Factors for coagulation or clotting of blood are also present in the plasma in an inactive form.

What is serum?
Plasma without the clotting factors is called serum.
Plus One Zoology Notes Chapter 7 Body Fluids and Circulation 1

Formed Elements

  1. Erythrocytes
  2. Leucocytes
  3. Platelets

They constitute nearly 45 per cent of the blood.
1. Erythrocytes or red blood cells (RBC):
They are the most abundant and on an average, 5 millions to 5.5 millions of RBCs mm-3 of blood. RBCs are formed in the red bone marrow in the adults. RBCs are devoid of nucleus in most of the mammals and are biconcave in shape. They have a red coloured, iron containing complex protein called haemoglobin.

A healthy individual has 12 – 16 gms of haemoglobin in every 100 ml of blood. These molecules play a significant role in transport of respiratory gases. RBCs have an average life span of 120 days after which they are destroyed in the spleen (graveyard of RBCs).

2. Leucocytes:
They are also known as white blood cells, colourless, nucleated and are relatively lesser in number which averages 6000 – 8000 mm-3 of blood. Leucocytes are generally short lived. The two main categories of WBCs granulocytes and agranulocytes.

Neutrophils, eosinophils and basophils are different types of granulocytes, while lymphocytes and monocytes are the agranulocytes.
  • Neutrophils are the most abundant cells (60 – 65 percent) of the total WBCs and basophils are the least (0.5 – 1 percent) among them.
  • Neutrophils and monocytes (6 – 8 per cent) are phagocytic cells which destroy foreign organisms entering the body.
  • Basophils secrete histamine, serotonin, heparin, etc., and are involved in inflammatory reactions.
  • Eosinophils (2 – 3 per cent) resist infections and are also associated with allergic reactions.

Lymphocytes (20-25 percent) are of two major types – ‘B’ and ‘T’ forms. Both B and T lymphocytes are responsible for immune responses of the body.

3. Platelets:
They are also called thrombocytes, are cell fragments produced from megakaryocytes (special cells in the bone marrow). Blood normally contains 1,500,00 – 3,500,00 platelets mm-3. Platelets are involved in the coagulation or clotting of blood. A reduction in their number can lead to clotting disorders which will lead to excessive loss of blood from the body.

Plus One Zoology Notes Chapter 7 Body Fluids and Circulation

Blood Groups
The ABO and Rh- are widely used all over the world.

ABO grouping
It is based on the presence or absence of two surface antigens on the RBCs namely A and B. The plasma of different individuals contain two natural antibodies (proteins produced in response to antigens). There are four groups of blood, A, B, AB and O.
Plus One Zoology Notes Chapter 7 Body Fluids and Circulation 2

Who are called as universal donor and receipient?
The group ‘O’ blood can be donated to persons with any other blood groupand hence ‘O’group individuals are called ‘universal donors’. Persons with ‘AB’ group can accept blood from persons with AB as well as the other grbups of blood, such persons are called ‘universal recipients’.

Rh grouping
Rh antigen is observed on the surface of RBCs of majority (nearly 80 percent) of humans. Such individuals are called Rh positive (Rh+ve) and without antigen are called Rh negative (Rh-ve). Rh group should also be matched before transfusions.

What is Rh incompatibility?
It is the mismatching of blood between the Rh-ve blood of a pregnant mother with Rh+ve blood of the foetus. Rh antigens of the foetus do not get exposed to the Rh-ve blood of the mother in the first pregnancy as the two bloods are well separated by the placenta.

But during the delivery of the first child, there is a possibility of mixing of the maternal blood to small amounts of the Rh+ve blood from the foetus. In such cases, the mother starts preparing antibodies against Rh in her blood. In subsequent pregnancies, the

Rh antibodies from the mother (Rh-ve) can leak into the blood of the foetus (Rh+ve) and destroy the foetal RBCs. This causes severe anaemia and jaundice to the baby. This condition is called Erythroblastosis foetalis.

Solving of Rh incompatibility:
This can be avoided by administering anti-Rh antibodies to the mother immediately after the delivery of the first child.

Coagulation of Blood
Blood coagulates or clots in response to an injury or trauma to prevent excessive loss of blood from the body. The network of threads called fibrins in which dead and damaged formed elements of blood are trapped.

Fibrins are formed by the conversion of inactive fibrinogens in the plasma by the enzyme thrombin. Thrombins are formed from another inactive substance present in the plasma called prothrombin.

An enzyme complex, thrombokinase, is required forthe above reaction. An injury stimulates the platelets in the blood to release certain factors which activate the mechanism of coagulation .Calcium ions play a very important role in clotting.

Plus One Zoology Notes Chapter 7 Body Fluids and Circulation

Lymph (tissue fluid)
As the blood passes through the capillaries in tissues, fluid released out is called the interstitial fluid or tissue fluid. It has the same mineral distribution as that in plasma. An elaborate network of vessels called the lymphatic system collects this fluid and drains it back to the major veins.

The fluid present in the lymphatic system is called the lymph. Lymph is a colourless fluid which are responsible forthe immune responses of the body. Lymph is also an important carrier for nutrients, hormones, etc. Fats are absorbed through lymph in the lacteals present in the intestinal villi.

Circulatory Pathways
The circulatory patterns are of two types – open or closed.

Open circulatory system:
It is present in arthropods and molluscs in which blood pumped by the heart passes through large vessels into open spaces or body cavities called sinuses.

Closed circulatory system:
It is present in Annelids and chordates in which the blood is pumped by the heart circulated through a closed network of blood vessels.
All vertebrates possess a muscular chambered heart.
1. Fishes have a 2-chambered heart with an atrium and a ventricle.

2. Amphibians and the reptiles (except crocodiles) have a 3-chambered heart with two atria and a single ventricle.

3. Crocodiles, birds and mammals possess a 4-chambered heart with two atria and two ventricles. In fishes the heart pumps out deoxygenated blood which is oxygenated by the gills and supplied to the body parts from where deoxygenated blood is returned to the heart (single circulation).

In amphibians and reptiles, the left atrium receives oxygenated blood from the gills/lungs/skin and the right atrium gets the deoxygenated blood from other body parts. However, they get mixed up in the single ventricle which pumps out mixed blood (incomplete double circulation).

In birds and mammals, oxygenated and deoxygenated blood received by the left and right atria respectively passes on to the ventricles of the same sides. The two separate circulatory pathways are present in these organisms, hence the animals have double circulation.

Plus One Zoology Notes Chapter 7 Body Fluids and Circulation

Human Circulatory System
Heart:
It is situated in the thoracic cavity, in between the two lungs. It is protected by a double walled membranous bag,pericardium, enclosing the pericardial fluid. It has four chambers, two small upper chambers called atria and two larger lower chambers called ventricles.

A thin, muscular wall called the inter atrial septum separates the right and the left atria, whereas a thick- walled, the inter-ventricular septum, separates the left and the right ventricles. The atrium and the ventricle of the same side are separated by a thick fibrous tissue called the atrioventricular septum.

Tricuspid and bicuspid valve:
The opening between the right atrium and the right ventricle is guarded by a valve formed of three muscularflaps or cusps, the tricuspid valve. Bicuspid or mitral valve guards the opening between the left atrium and the left ventricle.

Semilunar valve:
The openings of the right and the left ventricles into the pulmonary artery and the aorta respectively are provided with the semilunar valves.

Function of semilunar valve:
It allows the flow of blood only in one direction, i.e., from the atria to the ventricles and from the ventricles to the pulmonary artery or aorta. These valves prevent any backward flow.

SAN & AVN:
A specialised cardiac musculature called the nodal tissue is also distributed in the right upper corner of the right atrium called the sino-atrial node (SAN). Another mass of this tissue is seen in the lower left comer of the right atrium close to the atrio-ventricular septum called the atrio-ventricular node (AVN).

A bundle of nodal fibres, atrioventricular bundle (AV bundle) continues from the AVN which passes through the atrio-ventricular septa to emerge on the top of the interventrical sepyum and divides into a right and left bundle. These branches give rise to minute fibres throughout the ventricular musculature, they are called purkinje fibres.

These fibres alongwith right and left bundles are known as bundle of HIS. The nodal musculature has the ability to generate action potentials without any external stimuli.
v

What is the pacemaker of heart?
The SAN can generate the maximum number of action potentials, i.e., 70 – 75 min-1, and is responsible for initiating and maintaining the rhythmic contractile activity of the heart. Hence it is called the pacemaker. Our heart normally beats 70 – 75 times in a minute (average 72 beats min-1).

Plus One Zoology Notes Chapter 7 Body Fluids and Circulation

Cardiac Cycle
As the tricuspid and bicuspid valves are open, blood from the pulmonary veins and vena cava flows into the left and the right ventricle respectively. The semilunar valves are closed at this stage. The action potential is conducted to the ventricular side by the AVN and AV bundle from where the bundle of HIS transmits it through the entire ventricular musculature.

This causes the ventricular muscles to contract, (ventricular systole), the atria undergoes relaxation (diastole). As the ventricular pressure increases the semilunar valves open, allowing the blood in the ventricles to flow through these vessels into the circulatory pathways.

The ventricles relax (ventricular diastole) and the ventricular pressure falls causing the closure of semilunar valves which prevents the backflow of blood into the ventricles.

This sequential event in the heart which is cyclically repeated is called the cardiac cycle and it consists of systole and diastole of both the atria and ventricles. The heart beats 72 times per minute,i.e., that many cardiac cycles are performed per minute.

The duration of a cardiac cycle is 0.8 seconds. During a cardiac cycle, each ventricle pumps out approximately 70 mL of blood which is called the stroke volume. The stroke volume multiplied by the heart rate (no. of beats per min.) gives the cardiac output.

Cardiac output is the volume of blood pumped out by each ventricle per minute and averages 5000 mL or 5 litres in a healthy individual.

Sound produced in heart:
For example, the cardiac output of an athlete will be much higherthanthat of an ordinary man. During each cardiac cycle sounds are produced, the first heart sound (lub) is associated with the closure of the tricuspid and bicuspid valves whereas the second heart sound (dub) is associated with the closure of the semilunar valves. These sounds are of clinical diagnostic significance.

Plus One Zoology Notes Chapter 7 Body Fluids and Circulation

Electrocardiograph (ECG)
ECG is a graphical representation of the electrical activity of the heart during a cardiac cycle. Each peak in the ECG is identified with a letter from P to T that corresponds to a specific electrical activity of the heart.
1. The P-wave represents the electrical excitation Diagrammatic presentation of a standard ECG (or depolarisation) of the atria, which leads to the
contraction of both the atria.

2. The QRS complex represents the depolarisation of the ventricles, which initiates the ventricular contraction. The contraction starts shortly after Q and marks the beginning of the systole.

3. The T-wave represents the return of the ventricles from excited to normal state (repolarisation). The end of the T-wave marks the end of systole.

By counting the number of QRS complexes that occur in a given time period, one can determine the heart beat rate of an individual.

Since the ECGs obtained from different individuals have the same shape any deviation from this shape indicates abnormality or disease.
Plus One Zoology Notes Chapter 7 Body Fluids and Circulation 4

Doube Circulation
It involves two types of circulation,
1. Pulmonary circulation:
The deoxygenated blood pumped into the pulmonary artery is passed on to the lungs from where the oxygenated blood is carried by the pulmonary veins into the left atrium. This pathway constitutes the pulmonary circulation.

2. Systemic circulation:
The oxygenated blood entering the aorta is carried by a network of arteries, arterioles and capillaries to the tissues from where the deoxygenated blood is collected by a system of venules, veins and vena cava and emptied into the right atrium. This is the systemic circulation.

The systemic circulation provides nutrients, O2 and other essential substances to the tissues and takes CO2 and other harmful substances away for elimination. A vascular connection between the digestive tract and liver called hepatic portal system.

The hepatic portal vein carries blood from intestine to the liver before it is delivered to the systemic circulation. In Coronary system of blood vessels is present in our body exclusively for the circulation of blood to and from the cardiac musculature.
Plus One Zoology Notes Chapter 7 Body Fluids and Circulation 5

Plus One Zoology Notes Chapter 7 Body Fluids and Circulation

Regulation Of Cardiac Activity
Normal activities of the heart are auto regulated by specialised muscles (nodal tissue), hence the heart is called myogenic. Medulla oblangata control the cardiac function through autonomic nervous system (ANS).

Neural signals through the sympathetic nerves (part of ANS) increase the rate of heart beat. On the other hand, parasympathetic neural signals decrease the rate of heart beat. Adrenal medullary hormones can also increase the cardiac output.

Disorders Of Circulatory System
High Blood Pressure (Hypertension):
Hypertension is the term for blood pressure that is higherthan normal (120/80). In this measurement 120 mm Hg (millimetres of mercury pressure) is the systolic, or pumping, pressure and 80 mm Hg is the diastolic, or resting, pressure. High blood pressure leads to heart diseases and also affects vital organs like brain and kidney.

Coronary Artery Disease (CAD):
Coronary Artery Disease, often referred to as atherosclerosis, affects the vessels that supply blood to the heart muscle. It is caused by deposits of calcium, fat, cholesterol and fibrous tissues, which makes the lumen of arteries narrower.

Angina:
It is also called ‘angina pectoris’. A symptom of acute chest pain appears when no enough oxygen is reaching the heart muscle. It occurs due to conditions that affect the blood flow.

Heart Failure:
It is the state of heart when it is not pumping blood effectively enough to meet the needs of the body. Heart failure is not the same as cardiac arrest (when the heart stops beating) or a heart attack (when the heart muscle is suddenly damaged by an inadequate blood supply).

Plus One Physics Notes Chapter 15 Waves

Students can Download Chapter 15 Waves Notes, Plus One Physics Notes helps you to revise the complete Kerala State Syllabus and score more marks in your examinations.

Kerala Plus One Physics Notes Chapter 15 Waves

Summary
The wave is the propagation of disturbance that carries energy from one point to another point, without translatory motion of particles in the medium. There are three types of wave.
1. Mechanical Wave: Requires medium for propagation.
Eg: Sound wave, Matter wave, Seismic wave, etc.

2. Electromagnetic Wave: No medium for propagation.
Eg: Light, X-rays, UV ray, etc.

3. Matter Wave: Wave associated with moving particles (microscopic particle).
Eg: Wave of moving electron, proton, etc.

Plus One Physics Notes Chapter 15 Waves

Generation of longitudinal waves by tuning for k
When prongs of tuning fork moves outward, it compresses the surrounding air and a region of increased pressure is formed. This region is called condensation. When the prongs move inward a region of low pressure called rarefraction is formed. Thus condensations and rarefractions are alternately produced.

Expression for progressive wave (Displacement relation)
A plane progressive wave propagating along positive direction of ‘x’ is given by
Plus One Physics Notes Chapter 15 Waves 1
The wave propagating along negative ‘x’ direction is given by y (x, t) = a sin (kx + ωt + Φ).
y(x, t) gives the transverse displacement of element at position x at time t.
Plus One Physics Notes Chapter 15 Waves 2
Crust and Trough:
Crust is the point of maximum positive displacement of wave. Trough is the point of maximum negative displacement of wave.

Transverse and Longitudinal Wave
Based on the direction of propogation and vibration wave can be of two types.

Transverse waveLongitudinal wave
1. The direction of vibrations of particles of medium is perpendicular to direction of propogation of wave.
2. They travel in the form of crust and troughs
3. Can be polarised
Eg: Vibrations in stretched string, light etc.
1.  The direction of vibration of particles of medium is in the direction of propogation of wave.
2. They travel in the form of condensations and rare fractions.
3. Cannot be polarised
Vibrations of tuning fork, sound wave, etc.

Plus One Physics Notes Chapter 15 Waves

Parameters of wave
Amplitude:
The magnitude of maximum displacement of element of the wave from initial position is called amplitude (a).
Phase and initial phase:
The value (kx + ωt + Φ) is called phase and f is the initial phase. The phase gives the state of motion of wave at position ‘x’ and at time V. Initial phase gives initial state of wave.
Wave length (λ):
The linear distance travelled by the wave in one complete oscillation(or vibration). Or it can be defined as distance between two conT secutive crusts or troughs. It is the distance travelled during time period T.
Wave number/Angular wave number/propagation constant:
Wave number ‘k’ is defined as
Plus One Physics Notes Chapter 15 Waves 3
Its unit is radian/m
Time period (T):
Time for one complete oscillation/vibration is called time period.
Frequency (ν):
The number of oscillations/vibrations in one second is called frequency. Its unit is S-1 or Hz (Hetz).
ν = \(\frac{1}{T}\)
Angular velocity or angular frequency (ω):
Angular displacement per unit time is called angular velocity or angular frequency.
Plus One Physics Notes Chapter 15 Waves 4

The speed of travelling wave [Relation connecting V, ν and λ]
Plus One Physics Notes Chapter 15 Waves 5
The wave propagating along x direction is represented by y = A sin (kx – ωt + Φ). As wave moves, each point on the wave from (like A) retains its displacement. This is possible only if (kx – ωt) is constant. As the wave moves both x and t are changing to keep (kx – ωt) as constant (x increase with t).
Plus One Physics Notes Chapter 15 Waves 6

Plus One Physics Notes Chapter 15 Waves
The velocity depends on wavelength and frequency. The wavelength and frequency of wave depends on the properties of medium, i.e. velocity of wave in a medium is determined by

  • linear mass density
  • Elastic properties.

Speed of wave in stretched string (Transverse wave)
The velocity of wave in stretched string depends on

  • linear mass density (µ)
  • The tension (T)

Plus One Physics Notes Chapter 15 Waves 7

Speed of sound wave (Longitudinal wave)
The speed of sound in medium depends on

  • density of medium (ρ)
  • Modulus of elasticity

Case: 1( In solid )
If solid has Young’s modulus ‘Y’
Plus One Physics Notes Chapter 15 Waves 8
Case: 2( In liquid )
If liquid has Bulk modulus ‘B’
Plus One Physics Notes Chapter 15 Waves 9
Case: 3 In gas
The speed of sound waves in gas was determined by Newton. According to Newton, condensations and rare fractions are isothermal processes. Hence modulus of elasticity is equal to pressure.
Plus One Physics Notes Chapter 15 Waves 10
This is called Newton’s formula.
Correction in Newton’s formula.

Plus One Physics Notes Chapter 15 Waves

Question 1.
Find velocity of sound in air using Newton’s formula (P = 1.013 × 105 ρ =1.239 kg m-3)
Answer:
Plus One Physics Notes Chapter 15 Waves 11
Note: The velocity of sound at STP is found to be 332 ms-1
Laplace’s Formula:
Laplace corrected Newton’s formula taking condensation and rare fraction as adiabatic process. The
modulus of elasticity is now ‘γP‘ where γ = \(\frac{C_{p}}{C_{v}}\). Cp is specific heat capacity at constant pressure and Cv is specific heat capacity at constant volume.
Plus One Physics Notes Chapter 15 Waves 12

The principle of superposition of waves
It states that when two or more waves pass through a media the net displacement of particle at any time is the algebraic sum of displacements due to each wave.

(or)

The overlapping waves algebraically add to produce a resultant wave.

Reflection of waves
Reflection from rigid boundary:
When a travelling wave is reflected by a rigid boundary, phase reversal (phase difference of π or 180°) will take place.
Plus One Physics Notes Chapter 15 Waves 13
Reflection from open boundary:
When a travelling wave is reflected by an open boundary, no phase change will happen. The incident and reflected wave superimpose to give maximum displacement at boundary.
Plus One Physics Notes Chapter 15 Waves 14

Plus One Physics Notes Chapter 15 Waves

Standing waves
Plus One Physics Notes Chapter 15 Waves 15
When two waves of same amplitude and frequency travelling in opposite direction superimpose the resulting wave pattern does not move to either sides. This pattern is called standing wave.
The wave travelling in positive direction of x axis y1(x, t) = a sin(kx – ωt)
The wave travelling in negative direction of x axis y2(x, t) = a sin(kx + ωt)
According to superposition Principle, the combined wave is
y(x, t) = y1(x, t) + y2(x, t)
y(x, t) = a sin(kx – ωt) + a sin(kx + ωt)
But sin A + sin B = 2 sin \(\frac{(A+B)}{2} \cos \frac{(A-B)}{2}\)
Hence we get,combined wave as
Plus One Physics Notes Chapter 15 Waves 16
This wave has an amplitude of ‘2asinkx’, and it is not a moving wave.
Nodes & Antinodes:
The position of maximum amplitude in a standing wave is termed as anti node and position of minimum amplitude (zero) is termed as node.
Node: The amplitude of standing wave is ‘2 a sin kx’. It is zero when kx = 0, π, 2π…. etc.
ie kx = nπ.
Plus One Physics Notes Chapter 15 Waves 17
Antinode:
The amplitude has maximum value 2a when (2a sin kx = 2a)
sinkx = 1;
ie; kx = π/2, 3π/2, 5π/2 …… etc
Plus One Physics Notes Chapter 15 Waves 18
But k = \(\frac{2 \pi}{\lambda}\)
Hence we get
Plus One Physics Notes Chapter 15 Waves 19
n = 0, 1, 2, 3 etc.

1. Standing Waves In Stretched String & Modes Of Vibration Of String:
A string of length L is fixed at two ends. The position of one end is chosen as x = 0, then the position of other end will be x = L. At x = 0, there will be node. To occur node at x = L, it must satisfy
Plus One Physics Notes Chapter 15 Waves 20

Plus One Physics Notes Chapter 15 Waves
The frequency of vibrations of stretched string of length L is
Plus One Physics Notes Chapter 15 Waves 21
n = 1,2, 3…etc.
This set of frequencies at which the string can vibrate are called natural frequencies or modes of vibration or harmonics. The above equation shows that the modes of vibration (natural frequencies) of string are integral multiple of lowest frequency
n = \(\frac{V}{2 L}\) (for n = 1)
Fundamental mode(or) First harmonics:
For n = 1
ν1 = \(\frac{V}{2 L}\)
This is the lowest frequency with which string vibrates. This is called fundamental mode or first harmonic of vibration.
Relation between I and L for first harmonics:
Plus One Physics Notes Chapter 15 Waves 22
The string vibrate in a single segment as shown in figure.
Plus One Physics Notes Chapter 15 Waves 23
Second harmonic:
Plus One Physics Notes Chapter 15 Waves 24

Plus One Physics Notes Chapter 15 Waves
For n = 2
Plus One Physics Notes Chapter 15 Waves 25
Relation between I and L for second harmonics
Plus One Physics Notes Chapter 15 Waves 26
Third harmonic:
Plus One Physics Notes Chapter 15 Waves 27
For n = 3, there is 3rd harmonic. Thus collection of all possible mode is called harmonic series and n is called harmonic number.

2. Vibrational modes of an air column:
(a) In closed tube:
In closed tube one end is closed and other end is open. Air column in a glass tube partially filled with water is an example of closed system. The air column in tube can be set into vibrations with the help of air excited by tuning fork.

The longitudinal waves thus generated is reflected at the closed end and a node is formed there [reflected and incident wave are out of phase and at the closed end, they superimpose to give minimum displacement]. At the open end, the displacement is maximum and antinode is formed. If L is the length of air column, anti node occurs at x = L.
We know the condition for antinode x = (n + 1/2) λ/2
Therefore L = (n + 1/2) λ/2
for n = 0, 1, 2, …….etc.
The wavelength, λ = \(\frac{2 \mathrm{L}}{(\mathrm{n}+1 / 2)}\) _____(1)
for n = 0, 1, 2, …. etc.
The frequency ν = (n + 1/2) \(\frac{V}{2 L}\) ____(2)
for n = 0, 1, 2, …….etc.
From this equation, it is clear that the air column can vibrate with different modes of frequencies (normal modes or harmonics)
Fundamental Mode(or) First harmonic:
We get fundamental mode when n=0 Substitute this in eq(2), we get
ν1 = \(\frac{V}{4 L}\)
This is the fundamental frequency. The higher frequencies are odd harmonics of fundamental frequency ie;
Plus One Physics Notes Chapter 15 Waves 28

Plus One Physics Notes Chapter 15 Waves

(b) Open tube:
In open tube, both ends are open. At both ends, antinodes are formed.
The condition to get antinode x = n λ/2
Plus One Physics Notes Chapter 15 Waves 29
The frequency (fundamental frequency):
We will get fundamental frequency in open tube,when n = 1. Substitute this in eq(4)
ν1 = \(\frac{V}{2 L}\)
In open pipe all harmonies are generated whereas in closed pipe only odd harmonies are generated.
For n = 2, ν2 = 2\(\frac{V}{2 L}\). This is second harmonic.
For n = 3, ν3 = 3\(\frac{V}{2 L}\). This is 3rd harmonic.
ν2 = 2 ν1 & ν3 = 3 .ν1. Thus both odd and even harmonics are generated.
Plus One Physics Notes Chapter 15 Waves 30
Plus One Physics Notes Chapter 15 Waves 31

Plus One Physics Notes Chapter 15 Waves

Beats:
When two sound waves of nearly same frequency and amplitude travelling in same direction super imposed and periodic variation of sound intensity (wavering of sound or waxing and waning of sound) is produced. This is called beats.
Explanation:
If two tuning forks of slightly different frequencies are sounded together, a regular rise and fall of sound can be heard. The sound travels in the form of condensation and rarefactions.

When two condensations due to two notes reach our ear at the same time, they superimpose to get maximum intensity (waxing of sound). If two rarefactions are reached simultaneously, they superimpose to get minimum intensity (waning of sound).

Analytical treatment of beats
Beats frequency
Suppose two sound waves of u1 and u2 propagating in the same direction through a medium. For simplicity let the listener be situated at x = 0 and the amplitudes of waves to be equal ie. a1 = a2 = a.
The displacements y1 and y2 due to each wave are given by
y1 = a sin2pu1t and y1 = a sin2pu2t
According to super position principle, the resultant displacement at the same time t is
y = y1 + y2
= a sin2pu1t + a sin2pu2t
y = a [sin2pu1t + sin2pu2t]
Plus One Physics Notes Chapter 15 Waves 32

Plus One Physics Notes Chapter 15 Waves
It is clear that, the amplitude of resultant wave (A) changes with time. It shows maxim and minima.
The resultant amplitude will be maximum, if,
Plus One Physics Notes Chapter 15 Waves 33
Hence the amplitude of the resultant wave will be maximum at times
Plus One Physics Notes Chapter 15 Waves 34
Time interval between successive maxima = \(\frac{1}{v_{1}-v_{2}}\)
resultant amplitude will be minimum if
Plus One Physics Notes Chapter 15 Waves 35
Time internval between two consecutive minima = \(\frac{1}{v_{1}-v_{2}}\)
Frequency of minima = ν1 – ν2
Graphical representation of beats
Plus One Physics Notes Chapter 15 Waves 36

Plus One Physics Notes Chapter 15 Waves

Doppler Effect
The apparent change in the frequency of sound wave due to the relative motion of source or listener or both is called Doppler effect. It was proposed by John Christian Doppler and it was experimentally tested by Buys Ballot.
Plus One Physics Notes Chapter 15 Waves 37
Considers source is producing sound of frequency n. Let V be the velocity of sound in the medium and I the wavelength of sound when the source and the listener are at rest. The frequency of sound heard by the listener is
ν = \(\frac{v}{\lambda}\)
Let the source and listener be moving with velocities vs and vl in the direction of propogation of sound from source to listener. (The direction S to L is taken as positive)
The relative velocity of sound wave with respect to the source = V – Vs.
Apparent wavelength of sound,
λ1 = \(\frac{V-V_{s}}{v}\) ____(1)
Since the listener is moving with velocity v f, the rela¬tive velocity of sound with respect to the listener,
V1 = V – Vl _____(2)

Plus One Physics Notes Chapter 15 Waves

Question 2.
A string fixed one end is suddenly brought in to up and down motion.

  1. What is the nature of the wane produced in the string and name the wave?
  2. A brass wire 1 m long has a mass 6 × 10-3 kg. If it is kept at a tension 60N, What is the speed of the wave on the wire?

Answer:
1. Transverse wave

2.
Plus One Physics Notes Chapter 15 Waves 38

Plus One Zoology Notes Chapter 6 Breathing and Exchange of Gases

Students can Download Chapter 6 Breathing and Exchange of Gases Notes, Plus One Zoology Notes helps you to revise the complete Kerala State Syllabus and score more marks in your examinations.

Kerala Plus One Zoology Notes Chapter 6 Breathing and Exchange of Gases

What is respiration?
The process of exchange of O2 from the atmosphere with CO2 produced by the cells is called breathing, commonly known as respiration.

Plus One Zoology Notes Chapter 6 Breathing and Exchange of Gases

RESPIRATORY ORGANS:

1. Lower invertebrates like sponges, coelenterates, flatworms, etc. exchange O2 with CO2 by simple diffusion over their entire body surface.
2. Earthworms use their moist cuticle and insects have a network of tubes to transport atmospheric air within the body.
3. Gills are used by most of the aquatic arthropods and molluscs whereas lungs are used by the terrestrial forms for the exchange of gases.
4. Fishes use gills whereas reptiles, birds and mammals respire through lungs.
5. Frogs can respire through their moist skin also.
6. Mammals have a well developed respiratory system.

Human Respiratory System:
The nostrils leads to a nasal chamber through the nasal passage. The nasal chamber opens into nasopharynx the common passage for food and air. Nasopharynx opens through glottis of the larynx region into the trachea.

Sound box in respiratory system:
Larynx is a cartilaginous box which helps in sound production called as the sound box. Glottis is covered by a thin elastic cartilaginous flap called epiglottis to prevent the entry of food into the larynx. Trachea is a straight tube which divides into a right and left primary bronchi.

Each bronchi undergoes repeated divisions to form the secondary and tertiary bronchi and bronchioles ending up in very thin terminal bronchioles.
Each terminal bronchiole gives rise to vascularised bag-like structures called alveoli. The branching network of bronchi, bronchioles and alveoli comprise the lungs.

The two lungs which are covered by a double layered pleura, with pleural fluid between them. It reduces friction on the lung surface. The conducting part transports the atmospheric air to the alveoli. Exchange part is the site of diffusion of O2 and CO2 between blood and atmospheric air.
Plus One Zoology Notes Chapter 6 Breathing and Exchange of Gases 1

Where is lung fitted in human body?
The lungs are situated in the thoracic chamber which is formed dorsally by the vertebral column, ventrally by the sternum, laterally by the ribs and on the lower side by the dome-shaped diaphragm. The anatomical setup of lungs in thorax is the arrangement essential for breathing, directly alterthe pulmonary volume.

Respiration involves the following steps:

  • Breathing or pulmonary ventilation by which atmospheric air is drawn in and CO2 rich alveolar air is released out.
  • Diffusion of gases (O2 and CO2) across alveolar membrane.
  • Transport of gases by the blood.
  • Diffusion of O2 and.CO2 between blood and tissues.
  • Utilisation of O2 by the cells for catabolic reactions and resultant release of CO2

Plus One Zoology Notes Chapter 6 Breathing and Exchange of Gases

MECHANISM OF BREATHING:
Breathing involves two stages:

  1. Inspiration during which atmospheric air is drawn in and
  2. Expiration by which the alveolar air is released out.

Plus One Zoology Notes Chapter 6 Breathing and Exchange of Gases 2

How does increase or decrease of pulmonary volume occur?
Inspiration is initiated by the contraction of diaphragm which increases the volume of thoracic chamber .The contraction of external inter-costal muscles lifts up the ribs and the sternum causing an increase in the volume of the thoracic chamber. It increase the pulmonary volume.

An increase in pulmonary volume decreases the intra-pulmonary pressure to less than the atmospheric pressure which forces the airfrom outside to move into the lungs,i.e., inspiration Relaxation of the diaphragm and the inter-costal muscles returns the diaphragm and sternum to their normal positions and reduce the thoracic volume.

It reduce the pulmonary volume. This leads to an increase in intra-pulmonary pressure to slightly above the atmospheric pressure causing the expulsion of airfrom the lungs, i.e., expiration.

Instrument used for measuring breathing movements:
A healthy human breathes 12 – 16 times/minute. The volume of air involved in breathing movements can be estimated by using a spirometer.

Plus One Zoology Notes Chapter 6 Breathing and Exchange of Gases

Respiratory Volumes and Capacities:

Tidal Volume (TV): Volume of air inspired or expired during a normal respiration. It is approx. 500 mL, i.e. a healthy man can inspire or expire approximately 6000 to 8000 mL of air per minute.
Inspiratory Reserve Volume (IRV): Additional volume of air, a person can inspire by a forcible inspiration. This averages 2500 mL to 3000 mL.
Expiratory Reserve Volume (ERV): Additional volume of air, a person can expire by a forcible expiration. This averages 1000 mL to 1100 mL.
Residual Volume (RV): Volume of air remaining in the lungs even after a forcible expiration. This average 1100 mL to 1200 mL.
Expiration Capacity (EC): Total volume of air a person can expire after a normal inspiration. This includes tidal volume and expiration reserve volume (TV + ERV).
Inspiratory Capacity (IC): Total volume of air a person can inspire after a normal expiration. This includes tidal volume and inspiratory reserve volume (TV+IRV).
Functional Residual Capacity (FRC): Volume of air that will remain in the lungs after a normal expiration. This includes ERV + RV.
Vital Capacity (VC): The maximum volume of air a person can breathe in after a forced expiration. This includes ERV, TV and IRV or the maximum volume of air a person can breathe out after a forced inspiration.
Total Lung Capacity: Total volume of air accommodated in the lungs at the end of a forced inspiration. This includes RV, ERV, TV and IRV or vital capacity + residual volume.

EXCHANGE OF GASES:
Alveoli are the sites of exchange of gases. O2 and CO2 are exchanged in these sites by simple diffusion.
Rate of diffusion:
Solubility of the gases and the thickness of the membranes are the important factors that affect the rate of diffusion.
Plus One Zoology Notes Chapter 6 Breathing and Exchange of Gases 3

Partial pressure of gases:
Pressure contributed by an individual gas in a mixture of gases is called partial pressure and is represented as pO2 for oxygen and pCO2 for carbon dioxide. As the solubility of CO2 is 20 – 25 times higher than that of O2, the amount of CO2 that can diffuse through the diffusion membrane.

Plus One Zoology Notes Chapter 6 Breathing and Exchange of Gases 4
Plus One Zoology Notes Chapter 6 Breathing and Exchange of Gases

As the solubility of CO2 is 20 – 25 times higher than that of O2 the amount of CO2 that can diffuse through the diffusion membrane.
Plus One Zoology Notes Chapter 6 Breathing and Exchange of Gases 5
The diffusion membrane is made up of three major layers such as

1. The thin squamous epithelium of alveoli,
2. The endothelium of alveolar capillaries and
3. The basement substance in between them.

Its total thickness is much less than a millimetre.

TRANSPORT OF GASES:
Blood is the medium of transport for 02 and C02.

  1. About 97 per cent of O2 is transported by RBCs in the blood.
  2. The remaining 3 per cent of O2 is carried in a dissolved state through the plasma.
  3. Nearly 20 – 25 per cent of CO2 is transported by RBCs whereas 70 per cent of it is carried as bicarbonate.
  4. About 7 per cent of CO2 is carried in a dissolved state through plasma.

Plus One Zoology Notes Chapter 6 Breathing and Exchange of Gases

Transport of Oxygen:
O2 bind with haemoglobin to form oxyhaemoglobin. Each haemoglobin molecule can carry a maximum of four molecules of O2. Binding of oxygen with haemoglobin is related to partial pressure of O2.

A sigmoid curve is obtained when percentage saturation of haemoglobin with O2 is plotted against the pO2. This curve is called the Oxygen dissociation curve.

Oxygen dissociation curve is useful in studying the effect of factors like pCO2, H+ concentration, etc., on binding of O2 with haemoglobin.

In the alveoli, high pO2, low pCO2, lesser H+ concentration and lower temperature are all favourable for the formation of oxyhaemoglobin.
In the tissues, low pO2, high pCO2, high H+ concentration and higher temperature exist are favourable for dissociation of oxygen from the oxyhaemoglobin.

Therefore O2 gets bound to haemoglobin in the lung surface and gets dissociated at the tissues.
Plus One Zoology Notes Chapter 6 Breathing and Exchange of Gases 6

Transport of Carbon dioxide:
CO2 is carried by haemoglobin as carbamino-haemoglobin (about 20 – 25 per cent). This binding is related to the partial pressure of CO2. When pCO2 is high and pO2 is low as in the tissues, more binding of carbon dioxide occurs whereas, when the PCO2 is low and pCO2 is high as in the alveoli, dissociation of CO2 from carbamino-haemoglobin takes place. RBCs contain a very high concentration of the enzyme, carbonic anhydrase which facilitates the reaction in both directions.
Plus One Zoology Notes Chapter 6 Breathing and Exchange of Gases 7
At the tissue site where partial pressure of CO2 is high due to catabolism, CO2 diffuses into blood (RBCs and plasma) and forms HCO2 and H+. At the alveolar site where pCO2 is low, the reaction proceeds in the opposite direction leading to the formation 0f CO2 and H2O. Every 100 ml of deoxygenated blood delivers approximately 4 ml of CO2 to the alveoli.