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

Kerala Plus Two Chemistry Notes Chapter 7 The p Block Elements

The p-block – Elements of group 13 to 18 of the periodic table. The outer electronic configuration of a p-block element is ns²np^1-6.

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

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

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

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

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

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

3. Electronegativity decreases down the group.

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

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

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

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

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

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

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

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

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

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

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

NH₄Cl(aq) + NaNO₂(aq) → N₂(g) + 2 H₂O(l)+ NaCl(aq)

Properties:
Colourless, odourless, non-toxic gas; inert at room temperature because of high bond enthalpy of N ≡ N.

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

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

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

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

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

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

Oxides of Nitrogen:

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

Nitric Acid:
It is the most important oxoacid of N.
Laboratory preparation:
KNO₃/NaNO₃ + H₂SO₄(conc.) → KHSO₄/NaHSO₄ + HNO₃
Industrial preparation – Ostwald’s process:
(1) NH₃ oxidised to NO by air.

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

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

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

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

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

Structure:
In the gaseous state, HNO₃ exists as a planar molecule.

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

Phosphorus:
Allotropic forms – White P, red P and black P

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

Red Phosphorus:
Obtained by heating white P at 573 K in an inert atm for several days, possesses iron grey lustre, odourless, non-poisonous, less reactive than white P, does not glow in dark, polymeric consisting of chains of P₄ tetrahedra.

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

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

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

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

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

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

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

Properties
Colourless oily liquid, hydrolyses in the presence of moisture giving fumes of HCl.
P₄ + 3H₂O → H₃PO₃ + 3HCl
It has pyrimidal shape and P is sp3 hybridised.

Phosphorus Pentachloride (PCl₅):
Preparation:
White P₄ + 10Cl_2(dry) → 4PCl₅

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

Oxoacids of Phosphorus:

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

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

These acids in +3 oxidation state of P tend to disproportionate to higher and lower oxidation states, e.g. Orthophosphorous acid on heating disproportionates to give orthophosphoric acid (P in +5 state) and phosphine

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

Structure of Oxoacids:

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

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

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

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

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

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

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

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

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

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

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

Dioxygen (O₂):
Preparation:
(i) Heating KClO₃, KMnO₄, KNO₃ etc.

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

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

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

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

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

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

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

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

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

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

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

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

Structure:
They exists as S₈ molecules, the S₈ ring is puckered and has a crown shape. The cylco-S₆ ring adopts a chair form.

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

2. Treating sulphite with diluted H₂SO₄.
SO₃^2- + 2H⁺ → H₂O + SO₂

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

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

Other reactions:
3SO₂ + Cl₂ → SO₂Cl₂

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

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

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

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

(ii) Conversion of SO₂ to SO₃ by the reaction with O₂ in presence of V₂O₅ catalyst.

ΔH = -196.6 KJ mol^-1
Low temperature (720 K) and high pressure (2 bar) are the favourable conditions for maximum yield.

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

Properties:
Colourless, oily liquid, dissolves in water with the evolution of large quantity of heat, dibasic acid, in aqueous solution, it ionises in two steps:
H₂SO₄(aq) + H₂O(l) → H₃O⁺(aq) + HSO₄^– (aq)
HSO₄^–(aq) + H₂O(l) → H₃O⁺(aq) + SO₄^2-(aq)
Concentrated H₂SO₄ is a strong dehydrating agent.

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

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

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

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

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

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

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

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

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

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

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

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

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

Manufacture:
(i) Deacon’s Process – By oxidation of HCl gas by atm oxygen in the presence of CuCl₂ at 723K.

(ii) Electrolytic process
 (liberated at anode)

Properties:
Greenish yellow gas with pungent and suffocating odour, reacts with metal, and non metals

With excess NH₃, Cl₂ gives N₂ and NH₄Cl whereas with excess Cl₂, NH₃ gives NCl₃ (explosive) and HCl.

With cold and dilute alkalies chlorine produces a mixture of chloride and hypochlorite but with hot and concentrated alkalies it gives chloride and chlorate.

With dry slaked lime, it gives bleaching powder.
2Ca(OH)₂ + 2Cl₂ → Ca(OCl)₂ + CaCl₂ + 2H₂OCl₂ is a powerful bleaching agent.
Cl₂ + H₂O → 2HCl + [O]
Coloured substance + [0] → colourless substance

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

Hydrogen Chloride (HCl):
Preparation:

HCl gas is dried by passing through a cone. H₂SO₄.
Properties :
Colourless and pungent smelling gas, soluble in water and ionises as follows:
HCl + H₂O → H₃O⁺ + Cl^–
It reacts with NH₃ to give white fumes of NH₄Cl.
NH₃ + HCl → NH₄Cl
It decomposes salt of weaker acids.
Na₂CO₃ + 2HCl → 2NaCl + H₂O + CO₂
NaHCO₃ + HCl → NaCl + H₂O + CO₂

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

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

Some oxoacids of Chlorine:

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

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

Preparation:
By the direct combination of halogens.

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

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

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

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

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

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

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

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

(a) Xenon – Fluorine Compounds:
Xe forms three binary fluorides XeF₂, XeF₄ and XeF₆ by the direct reaction of Xe with F₂.

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

Structure:
(a) XeF₂ – sp³d hybridisation -linear
XeF₄ – sp³d² hybridisation – square planar
XeF₆ – sp³d³ hybridisation – distorted octahedral

(b) Xenon-Oxygen Compounds:
XeO₃: Prepared by hydrolysis of XeF₄ and XeF₆.
6XeF₄ + 12H₂O → 4Xe + 2XeO₃ + 24HF + 3O₂
XeF₆ + 3H₂O → XeO₃ + 6HF.
XeOF_4^–prepared by partial hydrolysis of XeF₆.
XeF₆ + H₂O → XeOF₄ + 2HCl

Structure:
XeO₃ – sp³ hybridisation – Pyramidal
XeOF₃ – sp³d² hybridisation – Square pyramidal

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

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

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

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

Students can Download Chapter 2 Electric Potential and Capacitance Notes, Plus Two Physics Notes helps you to revise the complete Kerala State Syllabus and score more marks in your examinations.

Kerala Plus Two Physics Notes Chapter 2 Electric Potential and Capacitance

Introduction
The electric field strength is a vector quantity, while electric potential is a scalar quantity. Both these quantities are inter related.

Electrostatic Potential

1. Electric potential: The electric potential at a point is the work done by an external agent in moving a unit positive charge from infinity to that point against the electric field (without acceleration)
Explanation: If W is the work done in moving a charge ‘q’ from infinity to a point, then potential at
that point is, V = \(\frac{w}{q}\)

Potential difference: Electric potential difference between two points is the work done in moving a unit positive change from one point to other.
Potential difference between the points A and B is
V_AB = V_A – V_B
V_A and V_B are the potentials at the points A and B respectively.

Potential energy difference: Potential energy difference is the work done to bring a q charge from one point to another point with out acceleration.
Relation between potential difference and potential energy difference:

where U_A and U_B are the potential energies at the points A and B respectively.

Electric field is conservative: Electric field is conservative. A conservative field is defined as the field in which work done is zero in a complete round trip.

(or)

A conservative field is one in which work done is independent of path.

Potential Due To A Point Charge

Let P be a point at a distance Y from a charge +q. Let A be a point at a distance ‘x’ from q ,and E is directed along PA. Consider a positive charge at A. Then the electric field intensity at A’ is given by

If this unit charge is moved (opposite to E) through a distance dx, the work done dw = – Edx
[-ve sign indicates that dx is opposite to E ]
So the potential at ‘P’ is given by

Potential due to an electric dipole

Consider dipole of length ‘2a’. Let P be a point at distance r₁ from +q and r₂ from -q. Let ‘r’ be the distance of P from the centre ‘O’ of the dipole. Let θ be angle between dipole and line OP.

Therefore total potential,

From ∆ABC , we get (r₂ – r₁) = 2a cosθ
we can also take r₂ = r₁ = r (since ‘2a’ is very small) Substituting these values in equation (1), we get

Case 1: If the point lies along the axial line of the dipole, then θ = 0°

Case 2: If the point lies along the equatorial line of the dipole, then θ = 90°

V = 0

Potential Due To A System Of Charges

Consider a system of charges q₁, q₂,……,q_n with position vectors r_1P, r_2P……..,r_nP relative to some origin. The potential V₁ at P due to the charge q₁ is

where r_1P is the distance between q₁ and P. Similarly, the potential V₂ at P due to q₂,

where r_2P is the distances of P from charges q₂. By the superposition principle, the potential V at P due to the total charge configuration is the algebraic sum of the potentials due to the individual charges
ie. V = V₁ + V₂ +……+ V_n

Equipotential Surface
The surface over which the electric potential is same is called an equipotential surface.
Properties:

1. Direction of electric field is perpendicular to the equipotential surface.
2. No work is done to move a charge from one point to another along the equipotential surface.

Example:

1. Surface of a charged conductor.
2. All points equidistant from a point charge.

Equipotential surfaces for a uniform electric filed:

1. Relation Between Electric Field And Potential:

Consider two points A and B, separated by very small distance dx. Let the potential at A and B be V+ dV and V respectively. The electric field is directed from A to B.
If a unit +ve charge is moved through a distance ‘dx’ against this field, work done,
dw = -Edx _____ (1)
For unit charge dw = dv
∴ dv = – Edx
or

Electric field intensity at a point is the negative rate of change of potential with distance.

Potential Energy Of System Of Charges

1. Potential Energy of System of Two Charges:
The potential energy of a system of two charges is defined as the work done in assembling this system of charges at the given position from infinite separation.

Consider two charges q₁ and q₂ separated by distance r. Imagine q₁ to be at A and q₂ at infinity. Electric potential at B due to charge q₁ is given by

which is the work done in bringing unit positive charge from infinity to B. Therefore the work done in bringing charge q₂ from infinity to B is
W = potential difference × charge
W = (V₁ – V_∞)q₂
potential at inf infinity. V_∞ = 0
W = V₁ × q₂
\(W=\frac{1}{4 \pi \varepsilon_{0}} \frac{q_{1} q_{2}}{r_{12}}\)
This work done is stored as potential energy. Hence potential energy between the charges q₁ and q₂

2. Potential Energy of System of Three Charges:
Consider three charges q₁, q₂, and q₃ separated by distances r₁₂, r₂₃ and r₁₃.

The electric potential energy of this system is the sum of potential of each pair. Hence we can write
U = U₁₂ + U₂₃ + U₁₃

Potential Energy In An External Field

1. Potential energy of a single charge:
Consider a point O in an electric field. Let V be the electric potential at O. Hence work done in bringing a charge q from infinity to the point O is,
W = Vq.
This work done is stored in the form of electrostatic potential energy (U) of the charge q.
∴ The potential energy of the charge q in an electric field is U = Vq
Where V is the potential at that point.

2. Potential energy of a system of two charges in an electric field:
Consider an electric field. Let 1 and 2 be two points in the field and V₁ and V₂ be the potential at these points. Two charges q₁ and q₂ are located at 1 and 2.
Potential energy of the charge q₁ in the external filed is, U₁ = V₁ q₁
Potential energy of the charge q₂ in the external field is, U₂ = V₂q₂
Potential energy between the system of two charges q₁ and q₂

where r₁₂ is the distance between the charges According to the principle of super position, the potential energy of the system of two charges in an electric field is
U = U₁ + U₂ + U₁₂

3. Potential energy of a dipole in an external field:
Consider a dipole of dipole moment ‘P’ suspended in a uniform electric field of intensity ‘E’. Let θ be the angle between P and E.
Then we know torque τ = PE sinθ
Let the dipole be turned through an angle dθ
then work done dw = τdθ
= PE sinθ dθ
Total work done in rotating the dipole from θ₁ to θ₂

W = PE (cosθ₁ – cosθ₂)
This work done is stored as potential energy.

Electrostatics Of Conductors
The electrostatic properties of conductors are given below:
1. Inside a conductor, electrostatic field is zero:
In the static situation, there is no current found inside the conductor. Hence we conclude that the electric field is zero inside the conductor The vanishing of electric field inside the metal cavity is called electrostatic shielding.

2. At the surface of a charged conductor, electrostatic field must be normal to the surface at every point.

3. The interior of a conductor can have no excess charge in the static situation.

4. Electrostatic potential is constant throughout the volume of the conductor and has the same value (as inside) on its surface.

5. Electric field at the surface of a charged conductor
\(\bar{E}=\frac{\sigma}{\varepsilon_{0}} \hat{n}\)
where σ is the surface charge density and is a unit vector normal to the surface in the outward direction.

6. Electric field inside a metal cavity is zero. Vanishing of electric inside a metal cavity is called electrostatic shielding. Sensitive electrical instruments can be protected from external electricfield by placing it in a metal cavity.

Dielectrics And Polarization
Dielectrics (insulator): Dielectrics are non-conducting substances. They have no charge carriers. The molecules of dielectrics may be classified into two classes.

1. Polar molecule
2. Nonpolar molecule

Electric field due to a dipole at a point on the perpendicular bisector of the dipole (at a point on the equatorial line).

Consider a dipole of dipole moment P = 2aq. Let ‘S’ be a point on its equatorial line at a distance ‘r’ from its centre. The magnitudes of electric field at ‘S’ due to +q and -q are equal and acts as shown in figure. To find the resultant electric field resolve.

Their normal components cancel each otherwhere as their horizontal components add up to give the resultant field at ‘S’.
E = E_Acos θ + E_Bcos θ = 2 E_B cos θ

The direction of the field due to the dipole at a point on the equatorial line is opposite to the direction of dipole moment.

1. Dielectrics in external electric field
(a) Nonpolar dielectrics in external field:

Considers nonpolar dielectrics in an external electricfield. In electricfield, the positive and negative changes of a nonpolar molecule are displaced in opposite directions. Thus dipole moment is induced in a nonpolar molecule. The induced dipole moments of different molecules add up giving a net dipole moment.

(b) Polar dielectrics in external electric field:

The permanent dipoles in a polar dielectrics are arranged randomly. So total dipole moment is zero. But when we apply external electric field, the individual dipole tends to align in the direction of electricfield. The induced dipole moments of different molecules add up giving a net dipole moment.

Electric susceptibility: Non-polar dielectrics and polar dielectrics can produce net dipole moment in the external electric field. The dipole moment per unit volume is called polarization and is denoted as P. For linear isotropic dielectrics.
\(\bar{P}=\chi_{0} \bar{E}\)
where χ_e is a constant and is known as the electric susceptibility of the dielectric medium.
How does the polarized dielectric modify the external field inside it?

Consider a dielectric slab placed inside a uniform external electric field E₀. This field produces a uniform polarization as shown in the figure. Any region inside the dielectric, the net charge is zero.

This is due to the cancellation of positive charge of one dipole with negative charge of adjacent dipole. But the positive ends of the dipole do not cancel at right surface and the negative ends at the left surface.

This surface charges (-σ_p and +σ_p) produce a field \(\left(\vec{E}_{i n}\right)\) opposite to the external field. Hence total electric field is reduced inside the dielectric field which is shown in the figure below.
ie; E₀ + E_in ≠ 0

How does a metal modify the external electric field applied on it?

When a conductor placed in a electric field, the free charges are moved in opposite direction as shown in figure. This rearrangement of charges in a metal produce an internal field (E_in) inside the metal. This internal field cancels the external field. Thus the net electric field inside the metal becomes zero.
ie; E₀ + E_in = 0

Capacitors And Capacitance
Capacitor: Capacitor is a system of two conductors separated by an insulator for storing electric charges.
Capacitance of a capacitor:

Consider two conductor having charges +Q and -Q and potentials V₁ and V₂. The amount of charge Q on a plate is directly proportional to the potential difference (v₁ – v₂) between the plates,
ie. Q α V₁ – V₂
(or) Q α V (where V = V₁ – V₂)

The constant C is called the capacitance of the capacitor. If V = 1, we get Q = C. Hence capacitance of a capacitor may be defined as the amount of charge required to raise the potential difference between two plates by one volt.
Dielectric strength:
What happens to the charge stored in capacitor when the p.d. between two plates increases?
When the p.d. between two plates increases, electric field in between two plates increases. This high electric field can ionize the surrounding air (or medium) and accelerate the charges to the oppositely charged plates and neutralize the charge on the plate. This is called electric break down.

The maximum electric field that a dielectric medium can withstand without break down (of its insulating property) is called its dielectric strength. The dielectric strength of air is 3 × 10⁶ v/m.

The Parallel Plate Capacitor
Electric field due to a capacitor:

Consider a parallel plate capacitor consists of two large conducting plates 1 and 2 separated by a small distance d. Let +σ and -σ be the surface charge densities of first and second plates respectively. (Here, we take, electric field towards right is taken as positive and left as negative.)
Region I: This region lies above plate 1.
E = E₊ + E_– ie.

Region II: This region lies below the plate 2.
E = E_– + E₊ ie.

E = 0
Electric field in between two plates: In the inner region between the plates 1 and 2, the electric field due to two charged plates add up.

(a) Expression for capacitance of a capacitor: Potential difference between two plates
V= Ed

Effect Of Dielectric On Capacitance

Consider a capacitor of area A and charge densities +σ and -σ. Let d be the distance between the plates. If a dielectric slab is placed inside this capacitor, it undergoes polarization. Let +σ_p and -σ_p be polarized charge densities due to polarization.
Due to polarization electric field in between the plate becomes
\(E=\frac{\sigma}{K \varepsilon_{0}}\) _____(1)
The potential difference between the plates,
V = Ed _____(2)
Sub (1) in (2)
\(\mathrm{V}=\frac{\sigma}{\mathrm{K} \mathrm{s}_{0}} \mathrm{d}\)
Then the capacitance of capacitor

The product ε₀ K is the permittivity of the medium.

Combination Of Capacitors
1. Capacitors in series: Let three capacitors C₁, C₂ and C₃ be connected in series to p.d of V. Let V₁, V₂ and V₃ be the voltage across C₁, C_2, and C₃.

The applied voltage can be written as
V = V₁ + V₂ + V₃ ______(1)
Charge ‘q’ is same as in all the capacitor. So,

Substituting these values in (1),

If these capacitors are replaced by a equivalent capacitance ‘C’, then
V = \(\frac{q}{C}\)
Hence eq(2) can be written as

Effective capacitance is decreased by series combination.

2. Capacitors in parallel:

Let three capacitors C₁, C₂ and C₃ be connected in parallel to p.d of V. Let q₁, q₂, and q₃ be the charges on C₁, C₂ and C₃.
If ‘q’ is the total charge, then’q’can be written as
q = q₁ + q₂ + q₃
But q₁ = C₁V, q₂ = C₂V and q₃ = C₃V
Hence eq (2) can be written as
CV = C₁V + C₂V + C₃V

Effective capacitance increases in parallel connection.

Energy Stored In A Capacitor
Energy of a capacitor is the work done in charging it. Consider a capacitor of capacitance ‘C’. Let ‘q’ be the charge at any instant and ‘V’ be the potential. If we supply a charge ‘dq’ to the capacitor, then work done can be written as,
dw = Vdq
dw = \(\frac{q}{C}\)dq (since V = \(\frac{q}{C}\))
∴ Total work done to charge the capacitor (from ‘0’ to ‘Q’) is

But Q = CV
W = \(\frac{1}{2}\) CV²
This work done is stored in the capacitor as electric potential energy.
∴ Energy stored in the capacitor is,

Van De Graff Generator
Van de Graff generator is used to produce very high voltage.
Principle: If two charged concentric hollow spheres are brought in to contact, charge will always flow from inner sphere to the outer sphere.
Construction and working:

The vande Graff generator consists of a large spherical metal shell, placed on an insulating stand. Let p₁ and p₂ be two pulleys. Pulley p₁ is at the center of the spherical shell S. A belt is wound around two pulleys p₁ and p₂. This belt is rotated by a motor. Positive charges are sprayed by belt. Brush B₂ transfer these charges to the spherical shell. This process is continued. Hence a very high voltage is produced on the sphere.
Why does the charge flow from inner sphere to outer sphere?

Let ‘r’ and ‘R’ be the radius of inner sphere and outer sphere carrying charges q and Q respectively.
The potential on the outer sphere,
V(R) = Potential due to outer charge + potential due to inner charge

Potential on the inner sphere. V(r) = Potential due to outer charge + Potential due to inner charge

∴ Potential difference between the two spheres

The above equation shows that, the inner sphere will be always at higher potential. Hence, charge always flow from inner sphere to outer sphere.

Students can Download Chapter 1 Electric Charges and Fields Notes, Plus Two Physics Notes helps you to revise the complete Kerala State Syllabus and score more marks in your examinations.

Kerala Plus Two Physics Notes Chapter 1 Electric Charges and Fields

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

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

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

1. Positive charge
2. Negative change

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

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

Apparatus: It consists of a vertical metal rod placed in a box. Two thin gold leaves are attached to its bottom end as shown in figure.

Working: A charged object touches the metal knob at the top of the rod. Charge flows on to the leaves and they diverge. The degree of divergence is an indicator of the amount of charge.

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

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

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

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

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

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

2. Charging by conduction:
Charging a body with actual contact of another body is called charging by conduction.
Explanation:

If a neutral conducting body (A) is brought in contact with positively charged conducting body (B), the neutral body gets positively charged.

3. Charging by induction:
The phenomenon by which a neutral body gets charged by the presence of neighboring charged body is called electrostatic induction.
Explanation:
Step I: Place two metal spheres on an insulating stand and bring in contact as shown in figure (a).

Step II: Bring a positively charged rod near to these spheres. The free electrons in the spheres are attracted towards the rod. Hence, one side of the sphere becomes negative and the other side becomes positive as shown in the figure (b).

Step III: Separate the spheres by a small distance by keeping the rod nearto sphere A. The two spheres are found to be oppositely charged as shown in figure (c).

Step IV: Remove the rod, the charge on spheres rearrange themselves as shown in figure (d).

In this process, equal and opposite charges are developed on each sphere.

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

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

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

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

Coulomb’S Law
Statement: The force between two stationary electric charges is directly proportional to the product of the charges and inversely proportional to the square of the distance between them.
Explanation:

Consider two point charges q₁ and q₁. which are separated by a distance ’r’. The force between the changes.
\(\mathrm{F}=\frac{1}{4 \pi \varepsilon_{0}} \frac{\mathrm{q}_{1} \mathrm{q}_{2}}{\mathrm{r}^{2}}\)
vector form: The force F₁₂ (on the first charge by second} is given by (vector form)

Forces Between Multiple Charges
Super position principle: If the system contains a number of interacting changes, then the force on a given charge is equal to the vector sum of the forces exerted on it by all remaining charges.
Explanation:

Consider a system of three charges q₁ q₂ and q₃ as shown in figure.
The force on q₁ due to q₂
\(\overrightarrow{F_{12}}=\frac{1}{4 \pi \varepsilon_{0} r_{12}^{2}} r_{12}^{\wedge}\)
Similarly the force q₁ due to q₃
\(\overrightarrow{F_{13}}=\frac{1}{4 \pi \varepsilon_{0}} \frac{q_{1} q_{2}}{r_{13}^{2}} r_{13}^{\wedge}\)
The total force F₁ on q₁ (due to q₂ and q₃) can be written as

System of ‘n’ charges: If system contains ‘n’ charges, total force acting on q₁ due to all other charges.

Electric Field
The concept electric field is introduced to explain the interaction between two charges.
Electric field intensity: Strength or intensity of the electric field at any point is defined as the force acting on a unit positive charge placed at that point.
Mathematical expression of electric field intensity:

Consider a charge q (test charge) at a distance ‘r’ from a source charge Q.
The force acting on q due to Q.
\(\mathrm{F}=\frac{1}{4 \pi \varepsilon_{0}} \frac{\mathrm{Qq}}{\mathrm{r}^{2}}\)
If q = 1, the force acting on this unit charge due to Q
\(\mathrm{F}=\frac{1}{4 \pi \varepsilon_{0}} \frac{\mathrm{Q}}{\mathrm{r}^{2}}\)
This force is called electric field intensity at a distance ‘r’ due to the charge Q.
ie; \(E=\frac{1}{4 \pi \varepsilon_{0}} \frac{Q}{r^{2}}\)

1. Electric field due to a system of charges:
Consider a system of charges q₁, q₂………..q_n. Let P be point at distances r_1p, r_2p,………..r_np from charges. q₁, q₂,……..q_n respectively. According to super position principle, total electric field at ‘p’ due to all other charges,

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

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

Electric Field Lines
Properties of Electric Lines of Force

(Field lines due to some simple charge configurations)

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

Electric Flux

Consider a closed surface. Let ∆\(\vec{S}\) be a small area element on the surface. The electric field lines (E) passes through this area element at an angle θ. Electric flux ∆Φ through an area element ∆\(\vec{S}\) is defined by

The direction of area vector d\(\vec{S}\) is perpendicular to the surface.

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

1. Electric field at a point on the axial line of an electric dipole: Consider an electric dipole of moment P = 2aq. Let ‘S’ be a point at a distance ‘r’ from the centre of the dipole.

Electric field at ‘S’ due to point charge at ‘A’

Directed as shown in figure. Electric field at ‘S’ due to point charge at ‘B’

Directed as shown in figure. Therefore resultant electric field at ‘S’
And its magnitude E = E_B + -E_A

P = q × 2a
We can neglect a2 because a<<r.
∴ Electric field at S,

This can be written in vector form as

The direction is along E_B.
The field due to an electric dipole is directed from negative charge to positive charge along the axial line.

2. Electric field due to a dipole at a point on the perpendicular bisector of the dipole (at a point on the equatorial line).

Consider a dipole of dipole moment P = 2aq. Let ‘S’ be a point on its equatorial line at a distance ‘r’ from its centre. The magnitudes of electric field at ‘S’ due to +q and -q are equal and acts as shown in figure. To find the resultant electric field resolve

Their normal components cancel each otherwhere as their horizontal components add up to give the resultant field at ‘S’.
E = E_Acos θ + E_Bcos θ = 2 E_B cos θ

The direction of the field due to the dipole at a point on the equatorial line is opposite to the direction of dipole moment.

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

(ii) Nonpolar molecule: In nonpolar molecule, the centres of negative charges and positive charges coincide. Therefore they have no permanent electric dipole moment.
Example: C0₂, CH_4, etc.
Note: In the presence of external electric field, a nonpolar molecule becomes a polar molecule.

Dipole In A Uniform External Field

Consider an electric dipole of dipole moment P = 2aq kept in a uniform external electric field, inclined at an angle θ to the field direction.

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

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

Note: In uniform electric field dipole has only rotational motion

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

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

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

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

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

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

Gauss’s Law
Gauss’s theorem states that the total electric flux over a closed surface is 1/ε₀ times the total charge enclosed by the surface.
Gauss’s theorem may be expressed

Proof:

Consider a charge +q .which is kept inside a sphere of radius ‘r’.

Important points regarding Gauss’s law:

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

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

1. Field Due To An Infinitely Long Straight Uniformly Charged Wire:

Consider a thin infinitely long straight rod conductor having change density λ. (λ = \(\frac{q}{l}\))
To find the electric field at P, we imagine a Gaussian surface passing through P.
Then according to Gauss’s law we can write,

Integrating over the Gaussian surface, we get (we need not integrate the upper and lower surface because, electric lines do not pass through these surfaces.)

2. Field Due To A Uniformly Charged Infinite Plane Sheet

Consider an infinite thin plane sheet of change of density σ. To find electric field at a point P (at a distance ‘r’ from sheet), imagine a Gaussian surface in the form of cylinder having area of cross section ‘ds’.
According to Gauss’s law we can write,

(Since q = σds)
But electric field passes only through end surfaces ,so we get ∫ds = 2ds

E is directed away from the charged sheet, if a is positive and directed towards the sheet if a is negative.

3. Field Due To A Uniformly Charged Thin Spherical Shell: Consider a uniformly changed hollow spherical conductor of radius R. Let ‘q’ be the total charge on the surface.

To find the electric field at P (at a distance r from the centre), we imagine a Gaussian spherical surface having radius ‘r’.
Then, according to Gauss’s theorem we can write,

The electric field is constant, at a distance ‘r’. So we can write,

Case I: Electric field inside the shell is zero.
Case II: At the surface of shell r = R

Students can Download Chapter 6 Data Base Management System for Accounting Notes, Plus Two Accountancy Notes helps you to revise the complete Kerala State Syllabus and score more marks in your examinations.

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

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

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

Advantage of database/data source

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

Disadvantages of database/Data source

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

Basic concepts of LibreOffice Base

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

Components /Elements of LibreOffice Base

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Step 4: Select location and click on Save

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

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

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

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

Step 3: Choose Copy form the pop-up menu

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

Step 5: Change table name and click Next

Step 6:

Step 7: Click Create the new table is created

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

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

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

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

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

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

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

Step 7: Save the table by providing table name.

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

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

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

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

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

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

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

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

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

Step3: Under the Table or queries, select Tables. The fields in the selected tables are listed in Available Fields list. Select the required field on by one and click on

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

2. To create query in design view:

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

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

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

1. Use wizard to create Report in LibreOffice Base:

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

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

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

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

1. Accessing a spreadsheet as a data source:

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

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

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

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

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

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

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

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

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Kerala Plus Two Accountancy Notes Chapter 5 Accounting Software Package – GNUKhata

GNUKhata – Introduction
GNUKhata is an accounting software based on Double Entry Book Keeping system. It is a Free and Open Source Software (FOSS).

GNUKhata is developed by Digital Freedom Foundation in association with International Centre for Free and Open Source Software (ICFOSS). It is a free and flexible software for accounting and inventory management.

Features of GNUKhata

1. It is free and open source accounting software.
2. It is based on double entry book keeping
3. All financial reports can be prepared
4. Display of dual ledger facility
5. Attachment of source document to vouchers is possible
6. Linking of sales and purchase transactions to invoice.
7. Export or import of data from spread sheet is possible.
8. It ensures password security and data audit facility.

Installing GNUKhata
GNUKhata is Free and Open Source Software (FOSS). It can be legally downloaded and copied without having to pay anything to anyone. It is very simple to install GNUKhata in Linux. The installer file can be downloaded from the website www.anukhata.in. When we open GNUKhata for the first time, we can see a welcome screen.

Create Organisation
The first step in GNUKhata is to create an the organisation. To create a new organisation, click on “Create organisation” or press shift + control + R. While creating an organisation, the following details are to be given.

• Organisation Name: enter the name of the organisation and press Enter Key.
• Case: Choose the appearance of the organisation name, the options are As -is, Upper case, Lower Case or Title Case.
• Organisation Type: Select the organisation type either Profit Making or Not for Profit.
• Financial year: Enter the opening date of financial year then press enter key, closing date will show automatically which can be edited.
• Inventory: Tick the box of Inventory for maintaining inventory accounts.

1. Create Admin and log in:
There are Four levels of users in GNUKhata. They are Admin, Manager, Operatorand internal Auditor. Each has different authorities. Only one user can log in as “Admin”. There may be any number of users in the role of manager, operator and internal auditor.

“Create Admin” is mandatory. After creating an organisation, the next step is “Create Admin”. Fill all the fields in the Create Admin window and Enter/click on create and login. Now we can see a Menu bar at the top. Click Menu items to activate the Keyboard shortcuts.

2. Organisation Particulars:
We can enter the organisation details like Address, Country, State, city, etc through Edit Organisation Particulars in Master menu. Enter or click on Save to save the details and click on Reset to clear the fields, if necessary.

3. Change Organisation:
Select Change Organisation from Sign Out menu to exit the active organisation. To change the user, select Logout from Sign Out menu.

4. Selecting Organisation:
To select the existing organisation, click on Select Existing Organisation tab and select Organisation name from the drop down menu.

5. Deleting Organisation:
After login as “Admin” user, select Delete Organisation from Administration menu. Confirm the decision to delete the organisation, the organisation will be deleted.

Groups and Sub-Groups
Grouping of account is a method of organising the large number of ledger accounts into sequential arrangement for recording and summarisation of accounting data. GNUKhata has predefined Groups and Sub-Groups.
They are:

• Balance Sheet Groups
• Profit & Loss / Income & Expenditure Account Group

1. Balance sheet Groups in GNUKhata:

2. Profit and loss / Income & Expenditure Account Groups in GNUKhata:

3. Description of the Groups and Sub Groups:

(i) (a) Capital: Amount contributed by proprietor, partners and share holders are recorded in this group.
(b) Corpus: Amount Contributed by the members of a non profit organisation (capital fund) are recorded in this group.

(ii) Current Assets: The assets which are consumed in operations are known as current assets. Accounts of such assets generated in the course of doing business are recorded in this group. The sub groups are

• Bank-(Deposits)
• Cash – (in hand, at factory, petty cash)
• Inventory-(closing stock)
• Loans and Advances-(temporary advance to Staff)
• Sundry Debtors – (Credit sales)

(iii) Current Liability: The liabilities which are to be paid with in a short period (less than one year) are called current liabilities. The sub groups of current liabilities are.

• Provisions: (PF, ESI, TDS dues, etc.)
• Sundry CreditorsforExpenses: (Outstanding expenses)
• Sundry Creditors for Purchase: (Amount payable to suppliers)

(iv) Fixed Assets: Accounts of all fixed assets (life span more than one year) are recorded in this Group. The sub groups are

• Building
• Furniture
• Land
• Plant and Machinery

(v) Investments: Contains accounts of investment made by the organit#ation. The sub groups are

• Investment in Bank Deposits
• Investment in shares and Debentures

(vi) Loan (Assets): Includes accounts of long term loans given

(vii) Loans (Liability): Amount borrowed from financial institutions. The sub Groups are

• Secured: (Loan against Security)
• Unsecured: (No Security)

(viii) Miscellaneous Expenses (Assets): This includes preliminary and preformation Expenses to the extent those are not written off.

(ix) Direct Income: Income from sale of goods, included in this group. If it is a service organisation, income from fees will come under this group.

(x) Indirect Income: All incomes which is not a direct income come under this group.
Eg: rent received, discount received, dividend received etc.

(xi) Direct Expenses: Expenses of purchase or manufacturing of goods are included in this group.
Eg. Wages, carriage inward, consumables etc. GNUKhata opens Opening Stock Account under this group.

(xii) Indirect Expenses: All office, administration sellng and distribution expenses are coming under this group.
Eg: Salary, Interest, depreciation, etc.

(xiii) Reserves: Contains retained earnings reserves and surplus.

System Generated Ledger Accounts in GNUkhata
GNUkhata has 29 predetermined Groups and subGroups. Out of these 13 are Groups and 16 are sub Groups. 25 Predefined Groups and sub groups are related with Balance sheet. Out of these 9 are Groups and 16 are Sub Groups. 4 Groups are related with Profit and Loss Account/ Income and Expenditure Account.

In GNUkhata, there are 4 system generated ledger accounts. We can neither change the name nor delete these accounts. Do not create accounts with the similar names. These are.

Creating Ledger Accounts in GNUKhata
A ledger account contains record of all transactions relating to Assets, Capital, Liabilities, Expenditure and Revenues. A ledger account is to be created under any of the above five groups. Based on the group under which a ledger account is created, the “ balance of the ledger account will be appeared either in Trading, Profit and loss account or in Balance sheet.

1. Steps for Creation of Ledger Accounts:

1. Step 1: Click on Master Menu or Press Shift + Control + M or Press F2
2. Step 2: Select Create Account option. Then a dialogue box appears. Enter all the details.
   • Group Name: Select the name of the group from the drop down list.
   • Sub group name: Select the name of sub gorup from the drop down list depending on the group we selected. A new subgroup can also be created.
   • Account name: Enter the name of account which we want to create
3. Step 3: Click on Save button

2. Display Ledger Accounts:
To display Ledger accounts, select List of Accounts from Report menu. Now we can see a table containing a list of all ledger accounts along with its group name and sub group name.

3. Editing a ledger account:
To edit a ledger account, select Edit Account from Master menu. Here we can change Account name and opening balance. But we can not change the name of Group and sub Group.

4. Deleting a ledger account:
To delete a ledger account, select Edit Account from Master menu. Select the ledger account – we want to delete, click on Delete Button and confirm the deletion. System generated account and the ledger account already used in voucher cannot be deleted.

Types of Vouchers
GNUKhata has the following pre defined voucher types. We can not create a new voucher type.

Voucher Entry
Recording a transaction through voucher is called voucher entry. While recording a voucher the debit part of the transaction recorded first and there after credit part. We can add any number of debits and credits in a voucher.

1. Finding and Editing a Voucher Entry:
To edit a voucher entry, it must be found out first. For this, the given steps are to be followed.

• Step 1: Select Find/ Edit voucher from voucher menu.
• Step 2: Select any one Criteria and press Enter key. All transactions fulfilling the criteria will be displayed.
• Step 3: Select the transaction that we want to edit and press Enter key
• Step 4: Click Edit button to open the transaction in edit mode make necessary changes.
• Step 5: Click on Save button to save changes.

2. Deleting a voucher entry:
To delete a voucher, First find it and click on Delete, after confirmation, the record will be deleted. Deleted vouchers cannot be restored.

3. Add account while in voucher entry:
While recording transactions in voucher entry mode, we can add a ledger account by clicking on Add Account, select the Group, sub Group, enter the account name and opening balance, if any. Click on Save Button and return to Voucher entry mode.

Reports
One of the tabs in the menu bar is Reports. From the Report menu, we will enable to view reports such as Ledger, Trial Balance, Balance sheet, Profit and Loss Account, List of accounts and List of deleted vouchers. For all these reports, we have to specify the periods.

1. Display Ledger Account:

• Step 1: Click on Report tab from the menu bar
• Step2: Select Ledger option from the list, Now view Ledger screen appears
• Step 3: Select the name of ledger account we want to display
• Step 4: Enter from date and to date
• Step 5: Click on view button to view the ledger

2. Display Trial Balance:

• Step1: Click on Report tab from the menu bar
• Step 2: Select Trial balance from the menu
• Step 3: Enter From date and To date
• Step 4: Select the Trial Balance Type
• Step 5: Click on view button to view the Trial Balance

3. Display Profit and Loss Account/Income and Expenditure Account:

• Step 1: Click on Report tab from the menu bar
• Step 2: Select Profit and loss or Income and Expenditure from the list
• Step 3: Enter From date and To date.
• Step 4: Click on view button

4. Display Balance sheet:

• Step 1: Click on Report Tab from the menu bar
• Step 2: Select Balance sheet from the list
• Step 3: Select Balance sheet type
• Step 4: Click on View button

Bank Reconciliation statement (BRS)
Bank Reconciliation statement is prepared by an account holder to reconcile cash book balance and pass book balance on a specific date. It is prepared for bank accounts opened under the Sub Group Bank of the Group Current Assets. To open Bank Reconciliation Statement, select Bank Reconciliation statement from the Master menu.

1. Causes of Difference between Cash Book Balance and Pass Book Balance:

• Cheque issued; but not presented for payment
• Cheque deposited; but not collected
• Direct payment by a customer to the bank
• Interest on deposit credited by the bank
• Dividend, rent, etc collected by the bank
• Payment made on behalf of the customer
• Bank charges as per pass book
• Bills receivables discounted, but dishonored
• Interest on overdraft debited in the pass book

2. Terms associated with BRS:

• Transaction Date: The date of the transaction
• Clearance date: The date on which a particular transaction appears in a pass book
• Reconciliation period: The period for which Bank Reconciliation is done is called Reconciliation period.
• Statement of uncleared items: When the clearance date and Transaction date of a transaction falls with in the Reconciliation period, that transaction is said to be cleared. Otherwise it is uncleared item.

Short cut keys in GNUKhata

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Kerala Plus Two Accountancy Notes Chapter 4 Graphs and Charts for Business Data

Introduction
One of the very useful features of Libre Office Calc Spreadsheet is the capability to create charts and graphs of the data. They are visual representations of numerical data, which has atleast two-dimensional relationship. The graph has at least two axes-x and y. X axis is usually horizontal while Yaxis is vertical.

Types of Graphs and Charts
Libre Office Calc provides various types of chart to help us to display data in different ways as per the need of the viewers. The major types available are given below:

1. Column chart:
It is the most commonly used chart type. It shows a bar chart or bar graph with vertical bars. The X axis shows the categories and Y axis shows the value for each category. Column chart are used to compare values across categories.

2. Bar chart:
This type of chart shows a bar graph or column chart with horizontal bar. The Y axis shows categories and the X axis shows the value for each category. It is suitable for comparing multiple values.

3. Line chart:
A line chart shows values in the Y axis and categories in X axis. The Y values of each data series is connected by a line. Line chart shows data changes for a certain period of time.

4. Pie chart:
A pie chart displays the contribution of each value to a total. It represents multiple subgroup of a single variable. It contains only one data series. A pie chart shows values as circular sectors of the total circle. Pie chart may be

• Normal Pie chart
• Exploded Pie chart
• Doughnut chart or Donut chart
• Exploded Doughnut chart

5. Area chart:
The chart shows values as points on the Y axis. The X axis shows categories. The Y values of each data series are connected by a line. The area between each two lines is filled with a colour.

6. Scatter chart:
Scatter chart is also known as XY chart. In this type of chart, both axes display values. This chart is used to show the relationship among two variables.

7. Radar chart:
It is also known as Net chart or Star chart. A radar chart has a separate axis for each category and the axes extend outward from the center of the chart. The value of each data point is plotted on the corresponding axis.

Basic steps for Graphs /Charts/Diagrams using Libre Office Calc
The steps involved in the chart preparation is given below:

• Step 1: Data entry (in spread sheet, in the form of a table)
• Step 2: Data selection (select data for plotting chart)
• Step 3: Plotting the chart (Standard tool bar → Insert → chart wizard)
• Step 4: Chart type (choose a chart type from the list)

Elements of a Chart

Advantages in using Graph/Chart

1. It summarises a large data set in visual form.
2. Charts or graphs can clarify trends better than do tables.
3. It helps to estimate key values at a glance.
4. It shows each data category in a frequency distribution.
5. It permits a visual check of the accuracy and reasonableness of calculations.
6. The charts and graphs allow the investigator to draw a valid conclusion.

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

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

• Payroll Accounting
• Asset Management
• Loan Repayment

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

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

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

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

Earnings:

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

Deductions:

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

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

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

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

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

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

1. Methods of calculation of depreciation:

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

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

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

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

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

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

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

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

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

Students can Download Chapter 2 Spread Sheet 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 2 Spread Sheet

Spreadsheet – Meaning
Spreadsheet application is a computer program that allows to record, calculate and compare numerical or financial data. Using a spreadsheet program. We can store a lot of data in the worksheet and also arrange and analyse the data by using different functions and formulae for meaningful object.

It is used to establish relationship between two or more sets of data. Libre Office Calc, MS Office Excel, Open Office Spreadsheet etc. are examples of spreadsheet software.

Features of Spreadsheet

1. A spreadsheet is a configuration of rows and columns.
2. A spreadsheet is also known as worksheet.
3. Spreadsheet application allows to enter (ie., add) and process data.
4. It makes quick and easy financial and numerical analysis of data.
5. The data stored in the spreadsheet can be converted into graphs, charts etc.
6. It can be used to store, arrange and filter data.

Introduction to Libre Office Calc
Libre Office Calc is one of the best spreadsheet applications, which can be used to calculate, analyse and manage data. It is a Free and Open Source Software (FOSS). Libre Office Calc is available for a variety of platforms including Linux, OSX, Microsoft windows and Free BSD.
1. Features of Libre Office Calc:

• It is a spreadsheet application.
• It is both free software and open source software.
• It can be used to calculate, analyse and manage data.
• The worksheet in Libre Office Calc contains Rows and Columns in a Table format.

Basic concept of Libre Office Calc Spread Sheet
(a) Workbook:
A file in spreadsheet is known as a workbook. A work book is a collection of a number of work sheets.

(b) Work sheets:
The work area which consists of rows and columns in a spreadsheet is called worksheet. By default three worksheets – sheet-1, sheet-2, sheet-3 are available in work book.

(c) Active work sheet:
The worksheet which is available to the user for carrying out operations is called active work sheet. The name of the active worksheet will be shown in bold letters in the Sheet Tab at bottom of work sheet.

(d) Sheet Tab:
It shows the name of the work sheet at bottom left of the screen. Additional sheets can be added by clicking on the right hand side of the sheet Tab.

(e) Rename:
The Sheet-1, Sheet-2, and Sheet-3 etc. can be renamed by right clicking the mouse over the worksheet and selecting “Rename” option.

(f) Rows:
Rows are the horizontal vectors in the worksheet. These are numbered numerically
from Top to Bottom.

(g) Columns:
Columns are vertical vectors in the worksheet. These are referred by alpha characters from left to right such as A, B, C, …, AA, AB, AC …etc.

(h) Cell:
The intersection of a row and a column is called a cell. A cell is identified by a combination of an alpha – numeric character eg: A1, B6, C10, etc. This alpha numeric character is called cell address. Hence each cell has a unique address.

(i) Active cell:
When we start Libre Office Calc, the pointer (cursor) points the first cell ie., A1, and this cell is called the active cell. The active cell is distinguished by a dark box called cell pointer. We can move the cell pointer by using the arrow keys UP, DOWN, LEFT and RIGHT.

(j) Cell Reference:
A cell reference identifies location of a cell or group of selected cells in spreadsheet.

(i) Types of Cell References:
1. Relative Cell references:
By default cell reference is relative; which means that as a formula or function is copied and pasted to other cells, the cell references in the formula or function change to reflect the new location.

2. Absolute Cell reference:
The absolute cell reference consist of the column letter and row number surrounded by dollar ($) signs. Eg $A$5. An absolute cell reference is used when we want a cell reference to stay fixed on a specific cell.

3. Mixed cell reference:
It is a combination of relative and absolute cell references that holds either row or column constant when the formula or function is copied to another location.

(k) Inserting Rows and Columns:
We can add or delete Rows and Columns in a spreadsheet. To add column, click at the column header (right click on the mouse) there we get an option to add column.

Likewise, we can add rows. To delete the column, click the column header (right click on the mouse) there we get an option to delete column. Likewise we can remove rows.

(l) Ranges:
Range is a group of adjacent cells that forms a rectangular area. A range is specified by giving the address for first cell in range and the last cell in the rage, eg: range starting from A10 to A20 is written asA10:A20 where colon (:) is the range operator.

(m) Spreadsheet navigation:
We can move around a worksheet through four arrow keys. ie;

• Left arrow key
• Right arrow key
• Up arrow key
• Down arrow key

The mouse can also be used for navigation in spreadsheet except data entry. Some common operations/navigations are listed below:

(n) Labels:
A descriptive information for rows or columns in the form of a text, or a special character is called Label.
Eg: Name, Roll No, Address

(o) Formula:
The formula means a mathematical calculation on a set of cells. The formula must start with an = (equal to) sign. When a cell contains a formula, it often contains reference to other cells.
Eg: = Basic pay + DA + HRA.

Spreadsheet Functions
Functions:
A function is a special key word which can be entered into a cell in order to perform and process the data which is appended within brackets. There is a function button f(x) on the formula bar.

When we click on it, function offers assistance through Function Wizard. Alternatively we can enter the function directly into the formula bar. A function is a build in set of formulae which starts with an ‘equal to sign’ (=).
Eg =SUM (), =AVERAGE (), =COUNT() etc.
There are twelve different categories of functions available in LibreOffice Calc. Important functions are

• Date and Time Function
• Financial Function
• Logical Function
• Mathematical Function
• Look Up and Reference Function
• Statistical Function

Date and Time Functions
These functions are used for inserting, editing and manipulating date and time. “Date” must be entered with quotation marks. Libre Office Calc internally handleds a date/time value as a numerical value. The most commonly used Date and Time Functions are:

1. TODAY ():
It is the function for today’s date in the worksheet. This helps to update the date value when we reopen the spreadsheet or modify the values of the document.
Syntax: =TODAY()

2. NOW ():
It is the function for today’s date and present time. This helps to update the date and the time value when the cell value is modified.
Syntax: =NOW()

3. YEAR ():
It helps to update the year for the given date value
Syntax: = YEAR (Date value) or = YEAR (“Date”)

4. MONTH ():
It helps to update the month for the given date value. The month is recorded as an integer between 1 and 12.
Syntax: =MONTH(“date”) or =MONTH (date value)

5. DAY ():
It helps to update the day of the given date value. The day is recorded as an integer between 1 and 31
Syntax: = DAY(“Date”) or = DAY (date value)

6. DATEVALUE ():
This function converts the given date into the corresponding date number. By default 31/12/1899 has the value as 1.
Syntax: =DATEVALUE (“Date”)

7. DATE ():
This function calculates a date specified by year, month, day and displays it in the cell’s formatting.
Syntax: = DATE (Year; Month; Day)

Mathematical Functions
The following mathematical functions are very useful in business applications.

1. SUM ():
This function adds all the numbers in a range of cells. The AutoSum (S) button can also be used directly for summation of values from cells.
Syntax:=SUM (number 1, number 2,…….)

2. SUM IF ():
It returns the sum of the cells as per a given criteria.
Syntax: = SUMIF (range, “criteria”, sum_range) where

• Range is the range of cells to evaluate.
• Criteria defines which cells will be added.
• Sum_range, is the range from which values are summed.

3. ROUND ():
This function rounds a number to specified number of digits or decimal places.
Syntax: = ROUND (Number, Count)

4. ROUNDUP():
Rounds a number up, away from zero without considering the value next to the rounding digit.
Syntax: = ROUNDUP (Number, Count)

5. ROUNDDOWN ( ):
Rounds a number down towards zero without considering the value next to the rounding digit.
Syntax: = ROUNDDOWN (Number, Count)

Statistical Functions
Statistical function operates on a set of data and give summarised results. Libreoffice Calc provides a number of statistical functions. They are

1. COUNT ():
This function used to count the number of cells in a range contains numbers only.
Syntax :=COUNT(Value 1, Value2,…)
or := COUNT (Range)

2. COUNTA():
This function used to count the number of ceils In a range contains any value. It will count number, text, time, date, logical values, error code, etc. In other words, this function counts the number of cells that are not empty in a range.
Syntax: = COUNTA (Value 1, Value 2….) or = COUNTA (Range)

3. COUNTBLANK():
This function in LibreOffice Calc count the number of empty cells in the given range. It is the opposite function of COUNTA.
Syntax: =COUNTBLANK (Range)

4. COUNTIF():
This function counts the number of cells within a given range that meet the criteria or condition.
Syntax: COUNTIF (Range, Criteria)

5. ROWS():
This function returns the number of rows in a reference or array.
Syntax = ROWS (Array)
Where Array is the reference or named area whose total number of rows is to be determihed.

6. Columns ():
This function returns the number of columns in an array or reference
Syntax: = COLUMNS (Array)
Where Array is the reference to a cell range whose total number of columns is to be found.

Text Manipulation Function
There are two types of Text Manipulation Functions in LibreOffice Calc. They are

1. TEXT ( ):
This function converts a number or I numerical value into text according to a defined format.
Syntax: TEXT (Number, Format)
This function is useful in situations to display numbers in a more readable format.

2. CONCATENATE ( ):
This function is used to combines several text strings in different cells into one string.
Syntax:=CONCATENATE (“Text 1 ”, “…..”,“ Text n”)

Logical Functions
Logical functions are used for comparison and checking a test condition. The major logical functions are IF, AND and OR.

1. IF ():
This function is used to test a condition. When the condition is TRUE, then first action is taken. When it is FALSE, then the second action is taken.
Syntax: IF (Test, Then value, Otherwise value)

2. NESTED IF ()
Libre Office Calc allows to include one function inside another function. It is called nesting of functions. The IF function can be nested, when you have multiple condition to meet.
Syntax: =IF (Test_1, Then value_1, If (Test_2, Then value _2, If (_____)))

3. AND ():
This function gives only a TRUE or FALSE answer.
Syntax: =AND (Logical value 1, Logical value 2,…)

4. OR ():
Returns TRUE if atleast one argument is TRUE. This function returns the value FALSE, If all the arguments have the logical value FALSE
Syntax: = OR (Logical value 1, Logical value 2,…)

Spreadsheet Reference Functions
The important spreadsheet reference functions are

1. LOOKUP () functions:
The LOOKUP function returns a value either from a one-row or one-column range or from an array. The lookup function has two syntax forms: Vector form and Array form.

The vector form of LOOUP looks in a one-row or one-column range (known as a vector) for a value, and then returns a value from the same position in a second one-row or one-column range.

The array form of LOOKUP looks in the first row or column of an array for the specified value, and then returns a value from the same position in the last row or column of the array.

• LOOKUP (Vector from)
  Syntax: =LOOKUP (search criterion, Search vector, Result vector)
• LOOKUP (Array form)
  =(LOOKUP (lookup_value, array)

2. VLOOK UP ():
VLOOK UP is the vertical LOOKUP function. Use VLOOK UP to search the first column (columns are vertical) of a block of data and return the value from another column in the same row.
Syntax: = VLOOKUP (Search criterion; Array; Index; Sort Order)

3. HLOOKUP ( ):
It is the Horizontal LOOKUP function, searches for a value in the first row of a table array and returns the corresponding value in ‘ the same column from another row of the same table array.
Syntax: -HLOOKUP (search criteria; index; sorted)

Financial Functions
The major financial functions of LibreOffice Calc are discussed below:

1. ACCRINT ():
This function returns the accrued interest for a security that pays periodic interest.
Syntax:= ACCRINT(Issue, First_nterest, settlement, rate, Par, frequency, basis, calc_method)

2. CUMIPMT():
This function returns the cumulative interest paid between two periods.
Syntax: = CUMIPMT (Rate, NPER, PV, S, E, Type)

3. PV():
This function is used to calculate the amount of money needed to be invested at a fixed rate today, to receive a specific amount, over a specified number of periods.
Syntax: = PV (Rate, NPER, Pmt, FV, Type)

4. PMT ():
PMT function calculates the equal periodic payment for an annuity with constant interest rates.
Syntax: = PMT (Rate, NPER, PV, FV, Type)

5. FV():
This function calculates the future value of an investment based on periodic, constant payment and a constant interest rate.
Syntax: = FV (RATE, NPER, PMT, PV, TYPE)

6. RATE ():
This function returns the interest rate per period of an annuity.
Syntax: = RATE (NPER, PMT, PV, FV, Type, Guess)

7. NPV ():
This function calculates the net present value of an investment by using a discount rate and a series of future payments (negative values) and income (positive values)
Syntax:- NPV(Rate, Value 1, Value 2,….)

Data Entry, Text Management, and Cell Formatting
In any computerised business application, the basic requirement is to input data, which may be either for processing or to update various data elements. In both the cases, data should be correct, accurate and should be in proper format.

Data Entry
Libreoffice Calc facilitates fast data entry. Some of the methods for data entry are mentioned below:

1. The data fill options:
The ‘fill’ command can be used to fill data into worksheet cells. To fill quickly in several types of data series, we select cells and drag the fill handle (A fill handle is the small black square in the lower-right corner of the selection). When we point to the fill handle, the pointer changes to + symbol.

2. Import/Copy Data from other sources:
This method will transfer data into required cells by copying or importing an external file to calc sheet.

3. Data validation:
This is a feature to define restrictions on type of data entered into a cell. We can configure data validation rules for cells data that will not allow users to enter invalid data. There may be warning messages when users tries to type wrong data in the cell.

Data Formatting
Formatting of spread sheets makes easier to read and understand the important information. On the Ribbon there are several tools and shortcuts to format spreadsheets effectively. Some of them are explained below.

1. Number formatting:
Number formatting includes adding percent symbols (%), commas(,), decimal places (.), and currency signs (?) date (dd/mm/yyyy), time (HH: mm), scientific values and as well as some special formats to a spreadsheet.

2. Currency:
If we enter a financial value with the currency sign, calc assigns a currency format to the cell along with the entry.

3. Dates:
If we enter the date, that follows one of the built-In Calc number formats, such as 01/06/2018 or 01 June 2018, the program assigns a Date format that follows the pattern of the date.

4. Changing cell colours:
Select the range to format. From the Toolbar, select format and click on cells to display format cells dialog box and choose background tab. The back ground tab provide Background colourforthe cell. Select the desired colour from the colour pallets. Then click OK to make necessary changes.

5. Create a custom cell border:
We can create a cell style that includes a custom border, and can apply to that cell style when we want to display the custom border around selected cells.

• Select the properties option on the side bar (Right)
• Click cell appearance
• We can modify cell border properties

6. Conditional formatting:
We can apply conditional formatting to a cell range, a table, or a Pivot Table report. A conditional format changes the appearance of a cell range based on a condition or criteria. If the condition is true, the cell range is formatted based on that condition; if the condition is false, the cell range is not formatted based on that condition.

Changing The Alignment Of Data In Cells
There are several options to change the alignment of text (Data) in cells.

1. Text Formatting:
We can format the text in the cell in the following way.

• The font style can be changed
• The font size can be changed
• If we need bold letters, Italics, or underlined, choose from appropriate field.
• The back ground colour can be changed
• The text alignment in the cell either is left, right, center or justify
• The position in the cell ie., Top, Center or Bottom of the cell can be selected.
• The borders to the cell can choose from the appropriate field.
• Different types of borders can be given in the field.

All these actions are also given in property windows appears on the right of the work sheet.

2. Merging a range of cells:
Merged cells are’ a single cell that is created by combining two or more selected cells. When two or more adjacent horizontal or vertical cells are merged, the cells become one large cell and displayed across multiple columns or rows. The contents of cell appear in the centre of the merged cell.

3. Split a merged cell:
Select the merged cell which we want to split into two. When we select a merged cell, the merge and centre button also appears selected in the Alignment group on the Home Tab. Click merge and centre.

4. Formatting a table:
There are predefined table styles or quick styles that we can use to quickly, format a table. Select cells where the Table hasto be inserted. Then select the format option in the menu bar, in the dropdown menu select the auto format. We can select the predefined table format.

5. Headers and Footers:
In calc spreadsheet, headers and footers are lines of text that are printed at the top (Header) and bottom (footer) of each page in the menu bar. They contain descriptive text such as titles, dates, and / or page numbers and are used to add information to a printed spreadsheet. These options are available under insert option in the menu bar.

Output Reports
We can print entire or partial worksheets and work books, one at a time, or several at once.

1. Page set Up:
We can customize our output Report by editing the page set up option.

2. Print Out:
Before Printing, we have to verify print preview which gives an idea about how the print out may come. The modification can be done by this verification.

3. Defining the Print:
By default, Libre Office Calc prints all data on the current worksheet. The print area can be customized/defined by using Dialog Box option.

4. Preparation of reports using Pivot Tables:
A Pivot Table is a way to present information in a report format. A PivotTable report provides enhanced layout, attractive and formatted report with improved readability. There are two types of data table.

• One-Variable Data Table
• Two-Variable Data Table

The one variable Data Table allows us to identify a single decision variable in our model and see how changing the values for that variable affect the values calculated by one or more formulas in our model.

The two variable Data table allows us to Specify two decision variables and a variety of inputs and only a single formula.

Common Error Codes (Messages) in Libre Office Calc
Libre Office Calc provides some messages for errors of miscalculation, incorrect use of functions, invalid cell references, and values, and other user initiated mistakes. Some of the error codes/messages are given below.

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.

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:

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.

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

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:

(ii) Name of suppliers:

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:

Coding of Dresses:

c. Mnemonic codes:
A mnemonic code consists of alphabets or abbreviations as symbols to codify an account.

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:

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.

Thus we allocate 13 digit code to a student.

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.

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.

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.

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.

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.

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.

2. For closing the accounts of liabilities and transferring to realisation account.

3. For transferring provisions relating to assets if any

4. For transferring provisions relating to liabilities

5. (i) On realising or selling the assets

(ii) If an asset is taken over by a partner

6. (i) On paying the liabilities (external)

(ii) If a partner agrees to discharge a liability

7. (i) When realisation expense is met by the firm

(ii) If realisation expense is paid by a partner Realisation a/c

8. (i) For the amount realized from new or unrecorded asset

(ii) If an unrecorded or new asset is taken over by a partner

9. (i) If any new or unrecorded liability is paid

(ii) If any new or unrecorded liability is taken over by a partner

10. For transferring realisation profit to partners’ capital

11. For transferring accumulated profits and reserves.

12. On discharge of loans to partners

13. For cash brought in by a partner, if required so

14. For cash paid off to a partner, as the case

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.

(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,

B. Goodwill is raised at its full value and written off immediately.
The journal entry is

C. Goodwill is raised to the extent of retiring partner’s share and written off immediately.

D. No goodwill is raised at all in firm’s books.
Journal entry is

II. When goodwill already appearing in the books.
(i) If the book value of goodwill is lower than its present value
Journal entry is:

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:

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)

(ii) For transfer accumulated losses

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

(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.

(ii) When retiring partner’s whole amount is treated as loan.

(iii) When retiring partner is partly paid in cash and the remaining amount treated as loan.

(iv) When loan a/c is settled by paying in instalment includes principal and interest.

(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.

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:

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:

Students can Download Chapter 6 General Principle and Processes of Isolation of Elements Notes, Plus Two Chemistry Notes helps you to revise the complete Kerala State Syllabus and score more marks in your examinations.

Kerala Plus Two Chemistry Notes Chapter 6 General Principle and Processes of Isolation of Elements

Metallurgy – the entire scientific and technological processes used for isolation of the metal from their ores. The extraction and isolation of metals from ores involve the following major steps.
1. Concentration of the ore
2. Isolation/extraction of the metal from its concentrated ore and
3. Purification or refining of the metals

Minerals:
Naturally occuring chemical substance in the earth’s crust obtainable by mining.

Ores:
minerals from which the metals are economically and profitably extracted. All ores are minerals but all minerals are not ores.

Gangue :
earthly matter or unwanted materials present in ore.

Occurrence of Metals :
Metals are present in earth’s crust as oxides, sulphides, carbonates etc.

Concentration (dressing or benefaction) of Ores:
process of removal of gangue or matrix from the ore. The different process used are:

Hydraulic Washing or Gravity Seperation:
It is based on the differences in gravities. An upward stream of running water is used to wash the powdered ore. The lighter gangue particles are washed away and the heavier ores are left behind.

Magnetic Separation:
It is based on differences in magnetic properties of the ore components. It is carried out if either the ore or the gangue is capable of being attracted by the magnetic field. The powdered ore is carried on a conveyer belt which passes over a magnetic roller.

Froth Floatation Method:
used to separate sulphide ore from the gangue. Here a suspension of the powdered sulphide ore is agitated with collectors and froth stabilisers by passing a forceful current of air. The froth formed which carries the mineral particles is skimmed off and then dried.

‘Depressants’ are used to separate two sulphide ores. e.g. in case of an ore containing ZnS and PbS, the depressant used is NaCN. It selectively prevents ZnS from coming to the froth but allows PbS to come with the froth.

Leaching:
a method of ore concentration by dissolving the ore in a suitable solvent.

a) Leaching of Alumina from Bauxite:
The powdered bauxite ore is digested with concentrated solution of NaOH at 473-523 K and 35 – 36 bar pressure. The Al₂O₃ is leached out as sodium aluminate leaving the impurities behind. But the impurity SiO₂ is also leached out as sodium silicate.
Al₂O₃ (S)+ 2 NaOH(aq) +3H₂O(l) → 2Na[Al(OH)₄](aq)

The aluminate solution is neutralised with CO₂ gas and hydrated Al₂O₃ precipitated. At this stage, the slution is seeded with freshly prepared samples of hydrated Al₂O₃ which induces the precipitation. The sodium silicate remains in the solution.
2Na[Al(OH)₄](aq) + CO₂(g) → Al₂O₃ + xH₂O(s) + 2 NaHCO₃(aq)

The hydrated alumina is filtered, dried and heated to give back pureAl₂O₃.

b) Other example:
In the metallurgy of silver and gold, the ore is treated with a dilute solution of NaCN or KCN. Later the metal ion in the solution is replaced by Zn metal, which acts as the reducing agent.
4M(s) + 8CN^–(aq) + 2 H₂O(aq) + O₂(g) → 4[M(CN)₂]^–(aq) + 4 OH^–(aq) (M = Ag or Au)
2[M(CN)₂]^–(aq) + Zn(s) [Zn(CN)₄]^2-(aq) + 2 M(s)

Extraction of Crude Metal from Concentrated Ore:
The concentrated ore must be converted to oxide and then reduced to metal. It involves two steps.
a) Conversion to Oxide
i) Calcination:
process in which the ore is heated strongly in the absence of air.

ii) Roasting:
process of heating the ore in a regular supply of air in a furnace at a temperature below the melting point of the metal.
2 ZnS + 3O₂ → 2 ZnO + 2SO₂
2PbS + 3O₂ → 2PbO + 2SO₂
2CU₂S + 3O₂ → 2Cu₂O + 2SO₂

Flux:
substance which combines with gangue present in the ore and form easily fusible materials called the slag.
Flux + Gangue → Slag (fusible)
FeO + SiO₂ → FeSiO₃ (Slag)

b) Reduction of Oxide to the Metal:
The metal oxide is reduced by reducing agents (e.g. C, CO or even another metal) which combine with the oxygen of, the metal oxide.
M_xO_y + yC → xM + yCO

Thermodynamic Principles of Metallurgy:
All those metals which have more negative Gibbs energies of formation of their oxides can reduce the oxides of other metals whose Gibbs energies of formation are less negative.

Ellingham Diagram:
graph of variation of ∆_rG^Θ vs. T for the formation of metal oxide from metals.

When the value of ∆G is negative in the equation ∆G = ∆H —T∆S then the reaction will proceed. If ∆S is positive, on increasing the temperature(T), the value of T∆S would increase (∆H < T∆S) and then AG will become -ve.

If the reactants and products of the coupled reaction (reduction of the metal oxide and oxidation of the reducing agent) are put together in a system and the net ∆G of the two possible reacfions is -ve, the overall reaction will occur.

Applications of Ellingham Diagram

1. It provides a sound basis for considering the choice of reducing agent in the reduction of oxides.
2. It helps in predicting the feasibility of thermal reduction of an ore.

Limitations of Ellingham Diagram

1. It does not say about the kinetics of the reduction process.
2. The interpretations of ∆_rG^Θ is based on equilibrium constant, K. Thus it is presumed that the reactants and products are in equilibrium. But this is not always true due to changes in entropy values associated with phase transformations.

a) Extraction of Iron from its Oxides:
The concentrated ore is mixed with lime stone and coke and fed into a Blast furnace from its top. Here the oxide is reduced to metal.
FeO(s) + C(s) → Fe(s/ \(\ell \)) + CO(g)

Two simpler reactions such as reduction of FeO and oxidation of coke(C) are are coupled in this process so that the Gibbs energy change of the net reaction is negative.

In Blast furnace, above 710 °C (983 K) coke (C) reduces FeO to Fe. At temperatures below 710 °C (983 K) CO reduces Fe₃O₄ and Fe₂O₃to FeO. Hot air is blown from the bottom of the furnace and coke is burnt to give temperature up to 2200 K.

Reactions at lower temperature range (500 – 800 K) –
3Fe₂O₃ + CO → 2Fe₃O₄ + CO₂
Fe₃O₄ + 4CO → 3Fe + 4CO₂
Fe₂O₃ + CO → 2FeO + CO₂

Reactions athighertemperature range (900 -1500 K) –
C + CO₂ → 2CO
FeO + CO → Fe + CO₂

Lime stone is decomposed to CaO which removes silicate impurity of the ore as slag.
CaCO₃ → CaO + CO₂
CaO + SiO₂ → CaSiO₃

Pig iron – iron obtained from the blast furnace which containes about 4% carbon and many impurities.
Cast iron – It contains 3% carbon.
Wrought iron or malleable iron – purest form of commercial iron.

Preparation of Wrought Iron:
It is prepared from; cast iron by oxidising impurities in a reverberatory furnace lined with haematite, which oxidises C to CO.
Fe₂O₃ + 3C → 2Fe + 3CO

Limestone is added as a flux and S, Si and P are oxidised and passed into the slag. The metal is • recovered and freed from the slag by passing through
rollers.

b) Extraction of Copper:
The sulphide ore (Cu₂S) is roasted to give oxide (Cu₂O).
2Cu₂S + 3O₂ → 2Cu₂O + 2SO₂

The oxide can then be easily reduced to metallic copper using coke. This is because the Cu,Cu₂O line is almost at the top in the Ellingham diagram.
Cu₂O + C → 2Cu + CO

The ore is heated in a reverberatory furnace after mixing with silica. The iron oxide ‘slags of as iron silicate and copper forms copper matte. This contains Cu₂S and FeS. Matte is heated in silica lined converter. The remaining Fe is converted to FeSiO₃. The remaining Cu₂S and Cu₂O undergoes self oxidation-reduction to form blister copper.
2Cu₂O + Cu₂S → 6 Cu + SO₂

The solidified copper obtained has blistered appearance due to the evolution of SO₂ and so it is called blister copper.

c. Extraction of Zinc from Zinc Oxide:
ZnO is reduced to metallic Zn by heating with coke.

The metal is distilled of and collected by rapid chilling.

Electrochemical Principles of Metallurgy:
The metal ions in solution or molten state are reduced by electrolysis or adding some reducing element. For the reduction to be feasible E® should be positive so that ∆G^Θ is negative (∆G^Θ = – nFE^Θ)- During electrolysis, the less reactive metal will come out of the solution and the more reactive metal will go to the solution, e.g.
Cu²⁺(aq) + Fe(s) → Cu(s) + Fe²⁺(aq)

More reactive metals have large negative E^Θ values. So their reduction is difficult. Sometimes a flux is added for making the molten mass more conducting.

Extraction of Aluminium (Hall-Heroult Process):
Purified Al₂O₃ is mixed with Na₃AlF₆ or CaF₂ to lower the melting point of the mix and bring conductivity. The fused matrix is electrolysed. Steel cathode and graphite anode are used.

The electrode reactions are:
At cathode : Al³⁺(melt) + 3e^– → Al(l)
At anode : C(s) + O^2-(melt) → CO(g) + 2e
C(s) + 2O^2- (melt) → CO₂(g) + 4e^–

Disadvantage:
For each kg of aluminium produced, about 0.5 kg of carbon anode is burnt away as CO and CO₂.
The overall reaction is,
2Al₂O₃ + 3C → 4Al + 3 CO₂

Refining:
For obtaining high purity metal, several techniques are used.

a) Distillation:
The impure metal is evaporated to get pure metal, e.g. low boiling metals like Zn, Hg

b) Liquation:
low melting metals like tin and lead are made to flow on sloping surface and thus seperated from high melting impurities.

c) Electrolytic Refining:
Anode – impure metal, Cathode – strip of same metal in pure form, Electrolyte – soluble salt of the same metal. On electrolysis pure metal is deposited at the cathode.
e.g. Electrolytic refining of Cu.

Anode:
impure Cu, Cathode: pure Cu strip, Electrolyte: acidified solution of CuSO₄

During electrolysis Cu in the pure form istransfered from the anode to the cathode. Impurities deposit as anode mud which contains valuable elements like Sb, Se, Te, Ag, Au and Pt. Recovery of these elements meets the cost of refining.

Zn is also refined by electrolytic process.

d) Zone Refining:
This method is based on the principle that the impurities are more soluble in the melt than in the solid state of the metal. A circular mobile heater is fixed atone end of a rod of the impure metal. The molten zone moves along with the heater. As the heater moves forward, the pure metal crystallises out of the melt. The process is repeated several times. At one end impurities get concentrated. This end is cut off. e.g., Ge, Si, B, Ga and In.

e) Vapour Phase Refining:
the metal is converted into its volatile compound. It is then decomposed to give pure metal.

Requirements for vapour phase refining:
1. The metal should form a volatile compound with an available reagent.
2. The volatile compound should be easily decomposable, so that the recovery is easy.

i) Mond Process for Refining Nickel:
Nickel is heated in a stream of CO forming a volatile complex, nickel tetracarbonyl.

The nickel tetracarbonyl is heated at high temperature so that it is decomposed to give pure Ni.

ii) van Arkel Method for Refining Zr or Ti:
The crude metal is heated in an evacuated vessel with l₂. The metal iodide being more covalent, volatilises.
Zr + 2l₂ → Zrl₄ (volatile)

The metal iodide is decomposed on a tungsten filament at 1800 K. The pure metal is deposited on the filament.
Zrl₄ → Zr + 2l₂

Similarly, Ti can be purified.
Ti + 2l₂ → Til₄ (volatile)
Til₄ → Ti + 2 l₂

f) Chromatographic Methods:
based on the principle that different components of a mixture are differently adsorbed on an adsorbent.The mixture containing different metal ions are added into the chromatographic column. Different components are adsorbed at different levels on the column. The adsorbed components are removed (eluted) by using suitable solvents (eluant). Column chromatography is very useful for purification of elements which are available in minute quantities, e.g. Inner transition metals are refined by this method.

Uses of Aluminium, Copper, Zinc and Iron
1. Aluminium:
aluminium foils are used as wrappers for chocolates, fine dust of Al is used in paints and lacqures, in the extraction of Cr and Mn from thier oxides, as electricity conductors, for making alloys, e.g. Duralumin (Al + Mg), Alnico (Al + Ni + Co).

2. Copper:
for making wires used in electrical industry, for making water pipes and steam pipes, for making alloys, e.g. brass (Cu + Zn), bronze (Cu + Sn)

3. Zinc:
for galvanising iron, in batteries, as constituent of many alloys, e.g. brass (Cu – 60%, Zn – 40%), german silver (Cu 25-30%, Zn-25-30%, Ni 40 – 50%), zinc dust is used as a reducing agent in the manufacture of dye-stuffs, paints etc.

4. Iron:
Cast lron:
for casting stoves, railway sleepers, gutter pipes, toys etc; in the manufacture of wrought iron and steel

Wrought Iron:
in making anchors, wires, bolts, chains and agricultural implements.

Steel:
Nickel steel is used for making cables, automobiles and aeroplane parts, pendulum, measuring tapes; Chrome steel is used for cutting tools and crushing machines; Stainless steel is used for cycles, automobiles, utensils, pens etc.

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

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

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.

(ii) When the amount is paid through firm

To Old partner’s capital A/c (Sacrificing Ratio)

(iii) When the old partners decide to withdraw their amounts (full or part)

When goodwill already exists in books, the existing goodwill must be written off by debiting the old partners in their old ratio.

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

2. For reduction in the value of an asset

3. For appreciation in the amount of a liability

4. For reduction in the amount of a liability

5. For an unrecorded asset

6. For an unrecorded liability

7. For transfer of gain on Revaluation in credit balance

8. For transferring loss on revaluation

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.

2. Profit & Loss A/c on the asset side of balance sheet

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.

Students can Download Chapter 2 Accounting for Partnership – Basic Concepts 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 2 Accounting for Partnership – Basic Concepts

Summary
Partnership – Definition
The relation between persons who have agreed to share the profits of a business carried on by all or any of them acting for all.
Features

• Number of persons – A minimum of two persons. Maximum: 10 – Banking business; others 20.
• Agreement
• Business – profit seeking and lawful
• Sharing of profits
• Agency – principal relationship
• Utmost good faith
• Unlimited liability
• No separate legal existence

Partnership deed
A document containing the terms of partnership as agreed to by the partners.
Contents of deed
Name of firm, name of partners, nature and place of business, date of commencement and duration, capital, division of profit, operation of bank accounts, interest on capital and drawings, ascertainment of goodwill, settlement of accounts, etc.

Provisions of partnership act 1932, applicable to accounting
Rules applicable in the absence of partnership deed

Preparation of Capital Accounts
(i) Fixed Capital:
Original capital invested by any partner remains the same unless additional capital is brought in or part of the capital is withdrawn as per agreement. Each partner will have two accounts –

• partner’s capital account
• partner’s current account. All adjustments like salary, interest on capital, interest on drawings, drawings, share of profit/loss, etc., are shown in current account. Capital account remains fixed.

Proforma of Partners’ Capital Account Partner’s Capital Account

Partner’s Current Account

(ii) Fluctuating Capital:
Only one account, i.e., capital account is maintained. All adjustments like drawings, interest on drawings, interest on capital, salary, share of profit/ loss, etc. are shown in the capital account itself.
Proforma of Partners’ Capital Account

Profit and loss appropriation account
This is a nominal account prepared to show how net profit has been distributed among the partners. This
is an extension of profit and loss account.

Journal Entries:
1. Transfer of the balance of Profit and Loss Account to
Profit and Loss Appropriation Account:
(a) If Profit and Loss Account shows a
credit balance (net profit) :
Profit and Loss A/c Dr.
To Profit and Loss Appropriation A/c.

(b) If Profit and Loss Account shows a debit balance (net loss)
Profit and Loss Appropriation A/c Dr.
To Profit and Loss A/c.

2. Interest on Capital:
(a) For crediting interest on capital to partner’s
capital account :
Interest on Capital A/c Dr.
To Partner’s Capital/ Current A/cs(individually)

(b) For transferring interest on capital to
Profit and Loss Appropriation Account :
Profit and Loss Appropriation A/c Dr.
To Interest on Capital A/c

3. Interest on Drawings:
(a) For charging interest on drawings to
partners’ capital accounts :
Partners Capital/Current A/c’s (individually) Dr.
To Interest on Drawings A/c

(b) For transferring interest on drawings to
Profit and Loss Appropriation Account :
Interest on Drawings A/c Dr.
To Profit and Loss Appropriation A/c

4. Partner’s Salary:
(a) For crediting partner’s salary to partner’s
capital account :
Salary to Partner A/c Dr.
To Partner’s Capital/CurrentA/c’s (individually)

(b) For transferring partner’s salary to
Profit and Loss Appropriation Account :
Profit and Loss Appropriation A/c Dr.
To Salary to Partner’s A/c

5. Partner’s Commission:
(a) For crediting commission to a partner,
to partner’s capital account :
Commission to Partner A/c Dr.
To Partner’s Capital/ Current A/c’s (individually)

(b) For transferring commission paid to
partners to Profit and Loss Appropriation Account.
Profit and Loss Appropriation A/c Dr.
To Commission to Partners Capital/ CurrentA/c

6. Share of Profit or Loss after appropriations:
If Profit:
Profit and Loss Appropriation A/c Dr.
To Partner’s Capital/Current A/c’s (individually)
If Loss:
Partner’s Capital/CurrentA/c’s (individually) Dr.
To Profit and Loss Appropriation A/c

The Proforma of Profit and Loss Appropriation Account is given as follows
Profit and Loss Appropriation Account:

Interest on capital
Interest on capital payed to partner’s as a compensation for their capital contribution to the firm. It is allowed at an agreed rate on the amount of capital (at the beginning and on additions) with reference to time.

Interest on drawing
Interest to be charged on the withdrawals made by the partners if it has been specifically metioned in the partnership deed. It is calculated with reference to time at an agreed rate on the amount of withdrawal.
Calculation of interest on drawings under different situations
(I) When the amount is withdrawn every month
(a) When the amount is withdrawn at the beginning of each month:
Average period = 6.5 months
Interest on drawings = Total drawings × \(\frac{6.5}{12} \times \frac{\text { Rate }}{100}\)

(b) When the amount is withdrawn at the end of each month
Average period = 5.5 months
Interest on drawings = Total drawings × \(\frac{5.5}{12} \times \frac{\text { Rate }}{100}\)

(c) When the amount is withdrawn in the middle of the month.
Average period = 6 months
Interest and drawings = Total drawings × \(\frac{6}{12} \times \frac{\text { Rate }}{100}\)

(II) When fixed amount is withdrawn quarterly
(a) If the amount is withdrawn at the beginning of each quarter.
interest on drawings= Total drawings × \(\frac{7.5}{12} \times \frac{\text { Rate }}{100}\)

(b) If the amount is withdrawn at the end of each year
Interest on drawings = Total drawing × \(\frac{4.5}{12} \times \frac{\text { Rate }}{100}\)

(III) When varying amounts are withdrawn at different intervals.
Interest on drawings = Sum of Product × \(\frac{Rate}{100} \times \frac{\text {1 }}{12}\)
Sum of Product = Withdrawal amount × Remain-ing months in the year.

Guarantee of profit to a partner
Sometimes, on admission of a new partner, the existing partners may give an assurance to the incoming partner that he shall be given a minimum amount of profit irrespective of the firm’s actual profits. This is called guarantee of profit to a partner.

The guarantee may be given either by all the partners or by one of the partners. If the share of profit of the new partner is more than the guaranteed amount, then he will get his actual share of profit.

Past Adjustments
Sometimes, after closing the books of accounts it is found that certain items are left out by mistake or have been wrongly treated. In such a case necessary adjustments are carried out in partners’ capital accounts through an account called ‘profit and loss adjustment account’.

Preparation of final accounts of a partnership firm
There is not much difference in the final accounts of a sole trading concern and that of a partnership firm. The only difference is the division of profit among the partners for which a profit and loss appropriation account has to be prepared.

Students can Download Chapter 1 Accounting for Not For Profit Organisation 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 Accounting for Not For Profit Organisation

Summary
Not for Profit Organisation – Meaning
Meant for rendering sevices to members and to the community and not for making profit.

Accounting Records
Cash book, ledger accounts of all incomes, expenses, assets, and liabilities, stock register of assets and consumables.

Financial Statements
Receipt and payment account, Income and expenditure account and Balance sheet.

Receipt and Payment Account
Cash book in a summary form and is a real account; receipts on the debit side and payments on the credit side. Balance in the account is cash balance.

Receipts And Payments Account
The format of receipts and Payments account is given below:
Dr.

Income and Expenditure Account
It is a nominal account, debited with all expenses and losses and credited with all incomes and gains of revenue nature only. Difference in the account is either surplus or deficit.

The format of Income and Expenditure Account is given below:
Income and expenditure of______(Name of organisation) for the year ended______(date)

Balance Sheet
Prepared to ascertain the financial position at the end of an accounting period, assets on the right side and liabilities on the left side.

The format of Balance sheet is given below
Balance sheet of_____(Name of the organisation) as on______(Date)