How is called the left side of an account?

Double-entry bookkeeping

Double entry

Double Entry System

Accounting equation and double entry

Ch 4 Double-entry Recording

Initially the recording and communicating of economic events occurred through narratives in early civilisation. As businesses grew in size there became a need to record the procedures. In 1494, Luco Pacioli, an Italian, described the double entry system of debit and credit to be recorded in journals and ledgers. The Italians were the first bankers however accounting can be traced from the Greeks and Romans in the 4th and 5th century BC who were traders. The system has remained the same. The initial stewardship role of securing cash developed into a system of accounting which involves recording, summarizing and analysing data to ensure the efficient operation of the business currently known as financial accounting. Formerly, the data only reflected receipts and payments of cash. Today the practice is to match income earned with expenses incurred. Later on cost management was identified as a tool to help managers in making business decisions. Other services now include taxation etc. In the quest for consistency in record and presentation, the profession has developed and instituted organised rule making authorities including the International Accounting Standards Board (IASB). They create generally accepted accounting principles (GAAP) and concepts. They are established principles, standards, and legislation unique to each jurisdiction. The profession now requires accreditation and certification given the complexity involved in the record and presentation of accounts and statements.

What is a Plant Cell? Plant cells are eukaryotic cells that vary in several fundamental factors from other eukaryotic organisms. Both plant and animal cells contain a nucleus along with similar organelles. One of the distinctive aspects of a plant cell is the presence of a cell wall outside the cell membrane. Plant Cell Structure Just like different organs within the body, plant cell structure includes various components known as cell organelles that perform different functions to sustain itself. These organelles include: Cell Wall It is a rigid layer which is composed of polysaccharides cellulose, pectin and hemicellulose. It is located outside the cell membrane. It also comprises glycoproteins and polymers such as lignin, cutin, or suberin. The primary function of the cell wall is to protect and provide structural support to the cell. The plant cell wall is also involved in protecting the cell against mechanical stress and providing form and structure to the cell. It also filters the molecules passing in and out of it. The formation of the cell wall is guided by microtubules. It consists of three layers, namely, primary, secondary and the middle lamella. The primary cell wall is formed by cellulose laid down by enzymes. Cell membrane It is the semi-permeable membrane that is present within the cell wall. It is composed of a thin layer of protein and fat. The cell membrane plays an important role in regulating the entry and exit of specific substances within the cell. For instance, cell membrane keeps toxins from entering inside, while nutrients and essential minerals are transported across. Nucleus The nucleus is a membrane-bound structure that is present only in eukaryotic cells. The vital function of a nucleus is to store DNA or hereditary information required for cell division, metabolism and growth. 1. Nucleolus: It manufactures cells’ protein-producing structures and ribosomes. 2. Nucleopore: Nuclear membrane is perforated with holes called nucleopore that allow proteins and nucleic acids to pass through. Plastids They are membrane-bound organelles that have their own DNA. They are necessary to store starch and to carry out the process of photosynthesis. It is also used in the synthesis of many molecules, which form the building blocks of the cell. Some of the vital types of plastids and their functions are stated below: Leucoplasts They are found in the non-photosynthetic tissue of plants. They are used for the storage of protein, lipid and starch. Chromoplasts They are heterogeneous, colored plastid which is responsible for pigment synthesis and for storage in photosynthetic eukaryotic organisms. Chromoplasts have red-, orange- and yellow-colored pigments which provide color to all ripe fruits and flowers. Central Vacuole It occupies around 30% of the cell’s volume in a mature plant cell. Tonoplast is a membrane that surrounds the central vacuole. The vital function of the central vacuole apart from storage is to sustain turgor pressure against the cell wall. The central vacuole consists of cell sap. It is a mixture of salts, enzymes and other substances. Golgi Apparatus They are found in all eukaryotic cells, which are involved in distributing synthesized macromolecules to various parts of the cell. Ribosomes They are the smallest membrane-bound organelles which comprise RNA and protein. They are the sites for protein synthesis, hence, also referred to as the protein factories of the cell. Mitochondria They are the double-membraned organelles found in the cytoplasm of all eukaryotic cells. They provide energy by breaking down carbohydrate and sugar molecules, hence they are also referred to as the “Powerhouse of the cell.” Lysosome Lysosomes are called suicidal bags as they hold digestive enzymes in an enclosed membrane. They perform the function of cellular waste disposal by digesting worn-out organelles, food particles and foreign bodies in the cell. In plants, the role of lysosomes is undertaken by the vacuoles. Chloroplasts It is an elongated organelle enclosed by phospholipid membrane. The chloroplast is shaped like a disc and the stroma is the fluid within the chloroplast that comprises a circular DNA. Each chloroplast contains a green colored pigment called chlorophyll required for the process of photosynthesis. The chlorophyll absorbs light energy from the sun and uses it to transform carbon dioxide and water into glucose. Structure of Chloroplast Chloroplasts are found in all higher plants. It is oval or biconvex, found within the mesophyll of the plant cell. The size of the chloroplast usually varies between 4-6 µm in diameter and 1-3 µm in thickness. They are double-membrane organelle with the presence of outer, inner and intermembrane space. There are two distinct regions present inside a chloroplast known as the grana and stroma. • Grana are made up of stacks of disc-shaped structures known as thylakoids or lamellae. The granum of the chloroplast consists of chlorophyll pigments and are the functional units of chloroplasts. • Stroma is the homogenous matrix which contains grana and is similar to the cytoplasm in cells in which all the organelles are embedded. Stroma also contains various enzymes, DNA, ribosomes, and other substances. Stroma lamellae function by connecting the stacks of thylakoid sacs or grana. The chloroplast structure consists of the following parts: Membrane Envelope It comprises inner and outer lipid bilayer membranes. The inner membrane separates the stroma from the intermembrane space. Intermembrane Space The space between inner and outer membranes. Thylakoid System (Lamellae) The system is suspended in the stroma. It is a collection of membranous sacs called thylakoids or lamellae. The green colored pigments called chlorophyll are found in the thylakoid membranes. It is the sight for the process of light-dependent reactions of the photosynthesis process. The thylakoids are arranged in stacks known as grana and each granum contains around 10-20 thylakoids. Stroma It is a colorless, alkaline, aqueous, protein-rich fluid present within the inner membrane of the chloroplast present surrounding the grana. Grana Stack of lamellae in plastids is known as grana. These are the sites of conversion of light energy into chemical energy. Chlorophyll It is a green photosynthetic pigment that helps in the process of photosynthesis. Functions of Chloroplast Following are the important chloroplast functions: • The most important function of the chloroplast is to synthesize food by the process of photosynthesis. • Absorbs light energy and converts it into chemical energy. • Chloroplast has a structure called chlorophyll which functions by trapping the solar energy and is used for the synthesis of food in all green plants. • Produces NADPH and molecular oxygen (O 2 ) by photolysis of water. • Produces ATP – Adenosine triphosphate by the process of photosynthesis. • The carbon dioxide (CO2) obtained from the air is used to generate carbon and sugar during the Calvin Cycle or dark reaction of photosynthesis. Mitochondria “Mitochondria are membrane-bound organelles present in the cytoplasm of all eukaryotic cells, that produce adenosine triphosphate (ATP), the main energy molecule used by the cell.” What are Mitochondria? Popularly known as the “Powerhouse of the cell,” mitochondria (singular: mitochondrion) are a double membrane-bound organelle found in most eukaryotic organisms. They are found inside the cytoplasm and essentially function as the cell’s “digestive system.” They play a major role in breaking down nutrients and generating energy-rich molecules for the cell. Many of the biochemical reactions involved in cellular respiration take place within the mitochondria. The term ‘mitochondrion’ is derived from the Greek words “mitos” and “chondrion” which means “thread” and “granules-like”, respectively. It was first described by a German pathologist named Richard Altmann in the year 1890. Structure of Mitochondria • The mitochondrion is a double-membraned, rod-shaped structure found in both plant and animal cell. • Its size ranges from 0.5 to 1.0 micrometers in diameter. • The structure comprises an outer membrane, an inner membrane, and a gel-like material called the matrix. • The outer membrane and the inner membrane are made of proteins and phospholipid layers separated by the intermembrane space. • The outer membrane covers the surface of the mitochondrion and has a large number of special proteins known as porins. Cristae The inner membrane of mitochondria is rather complex in structure. It has many folds that form a layered structure called cristae, and this helps in increasing the surface area inside the organelle. The cristae and the proteins of the inner membrane aid in the production of ATP molecules. The inner mitochondrial membrane is strictly permeable only to oxygen and ATP molecules. A number of chemical reactions take place within the inner membrane of mitochondria. Mitochondrial Matrix The mitochondrial matrix is a viscous fluid that contains a mixture of enzymes and proteins. It also comprises ribosomes, inorganic ions, mitochondrial DNA, nucleotide cofactors, and organic molecules. The enzymes present in the matrix play an important role in the synthesis of ATP molecules. Functions of Mitochondria The most important function of mitochondria is to produce energy through the process of oxidative phosphorylation. It is also involved in the following process: 1. Regulates the metabolic activity of the cell 2. Promotes the growth of new cells and cell multiplication 3. Helps in detoxifying ammonia in the liver cells 4. Plays an important role in apoptosis or programmed cell death 5. Responsible for building certain parts of the blood and various hormones like testosterone and estrogen 6. Helps in maintaining an adequate concentration of calcium ions within the compartments of the cell 7. It is also involved in various cellular activities like cellular differentiation, cell signaling, cell senescence, controlling the cell cycle and in cell growth. Disorders Associated with Mitochondria Any irregularity in the way mitochondria function can directly affect human health, but often, it is difficult to identify because symptoms differ from person to person. Disorders of the mitochondria can be quite severe; in some cases, they can even cause an organ to fail.

Voici le vocabulaire essentiel extrait des 4 leçons, organisé par thématique pour faciliter votre révision. ### 🔐 Leçon 1 : Identité Numérique & Sécurité Cette leçon porte sur la protection de votre accès et la distinction entre vie privée et vie scolaire. * **Identité Numérique Scolaire :** Votre "passeport" pour l'école. L'identifiant est au format `prenom.nom@studentfr.ch`. * **Session Locale vs Web Personnel :** La distinction importante entre l'environnement de l'école (scolaire) et votre navigation privée à la maison. * **MFA (Double Authentification) :** Le "verrou supplémentaire". Système de sécurité qui demande deux preuves d'identité (le mot de passe + une validation sur téléphone). * **Microsoft Authenticator :** L'application mobile requise pour valider votre identité via la double authentification. * **Mot de passe fort :** Un code d'accès qui respecte 4 règles (8 caractères min., 1 majuscule, 1 chiffre, 1 symbole). --- ### 💬 Leçon 2 : Teams (Communication) Le vocabulaire ici concerne la navigation dans votre "salle de classe virtuelle". * **Équipes :** Représente une classe virtuelle ou une matière (ex: "EPAI-Bureautique"). * **Canal "Général" :** Le tableau d'affichage officiel où le professeur publie les annonces importantes pour toute la classe. * **Canal (Public) :** Espace de discussion visible par toute la classe. * **Conversation (Privé) :** Messages directs visibles uniquement par les participants (comme un SMS/chat). * **Onglet "Fichiers" :** La bibliothèque de la classe où sont rangés les documents de cours (PDF, supports). --- ### 📂 Leçon 3 : Rangement Numérique Les termes techniques pour organiser efficacement vos documents sur un ordinateur. * **Arborescence :** La structure d'organisation des dossiers, visualisée comme les branches d'un arbre. * **Racine :** Le dossier principal qui contient tous les autres (le point de départ, ex: `2025_PRENOM_NOM`). * **Sous-dossiers :** Dossiers créés à l'intérieur de la racine (ex: "01_Administratif", "02_Cours"). * **Caractères interdits :** Symboles qu'il ne faut jamais utiliser pour nommer un fichier (ex: `/ \ : * ? " < > |`). * **Cycle de vie d'un fichier :** Les 3 étapes à maîtriser : Créer → Nommer → Enregistrer. --- ### ☁️ Leçon 4 : Cloud, Partage & IA Comprendre le stockage moderne et les nouveaux outils d'assistance. * **Cloud (Nuage) / OneDrive :** Espace de stockage en ligne ("clé USB invisible"). Accessible partout avec internet, contrairement au Disque Dur Local. * **Disque Dur Local (C:) :** Stockage physique sur l'ordinateur. Les données ne sont accessibles que sur cet appareil précis. * **Partage de lien :** Méthode moderne d'envoi de fichier (plus léger et sûr qu'une pièce jointe) permettant de travailler sur une version unique du document. * **IA (Intelligence Artificielle) :** Outil assistant (comme ChatGPT ou Gemini) qui répond à des instructions. * **Prompt :** L'instruction ou la question précise que l'on donne à une IA pour obtenir une réponse.

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