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From Wikipedia

Chart of accounts


Chart of accounts (COA) is a list of the accounts used by an organization . The list can be numerical, alphabetic, or alpha-numeric. The structure and headings of accounts should assist in consistent posting of transactions. Each nominal ledger account is unique to allow its ledger to be located. The list is typically arranged in the order of the customary appearance of accounts in the financial statements, profit and loss accounts followed by balance sheet accounts.

Nomenclature, classification and codification


Simple Chart of Accounts

Group headings - Sales, Cost of Goods Sold, Direct Expenses, Administration Expenses, Selling Expenses, Distribution Expenses, Establishment Expenses, Financial Expenses

Within each of these headings will be the individual nominal ledger accounts that make up the chart of accounts. Establishment expenses may consist of rent, rates, repairs

Balance Sheet Accounts ---- Asset Accounts ---- Cash, Bank Accounts, Accounts Receivable (Debtors), Prepaid Expenses, Inventory (Stock on Hand), Land, Buildings, Vehicles & Equipment, Investments & Stocks, Accumulated Depreciation and Other Assets ---- Liability Accounts ---- Accounts Payable (Creditors), Credit Cards, Tax Payable, Employment Expenses Payable, Bank Loans, ---- Stockholders' Equity Accounts ---- Common Stock (Share Capital), Retained Earnings (Revenue Reserves), Drawings

Profit & Loss accounts ---- Revenue Accounts ---- Sales Revenue, Sales Returns & Allowances, Sales Discounts, Interest Income, ----Cost of Goods Sold Accounts---- Purchases and sales Expense All sales Expense Purchase Returns & Allowances ---- Expense Accounts ---- Advertising Expense, Bank Fees, Depreciation Expense, Payroll Expense, Payroll Tax Expense, Rent Expense, Income Tax Expense, Office Expense, Utilities Expense

Trial Balance

The trial balance is a list of the active general ledger accounts with debit and credit balances. A balanced trial balance does not guarantee that there are no errors in the nominal ledger entries.

Types of accounts

  1. Asset accounts: represent the different types of economic resources owned by a business, common examples of Asset accounts are cash, cash in bank, building, inventory, prepaid rent, goodwill, accounts receivable
  2. Liability accounts: represent the different types of economic obligations by a business, such as accounts payable, bank loan, bonds payable, accrued interest.
  3. Equity accounts: represent the residual equity of a business (after deducting from Assets all the liabilities) including Retained Earnings and Appropriations.
  4. Revenue accounts orincome: represent the company's gross earnings and common examples include Sales, Service revenue and Interest Income.
  5. Expense accounts: represent the company's expenditures to enable itself to operate. Common examples are electricity and water, rentals, depreciation, doubtful accounts, interest, insurance.
  6. Contra-accounts: from the term ciccia, meaning to deduct, the value of which are opposite the 5 above mentioned types of accounts. For instance, a contra-asset account is Accumulateddepreciation. This label represents deductions to a relatively permanent asset like Building.

Gram-positive bacteria

Gram-positivebacteria are those that are stained dark blue or violet by Gram staining. This is in contrast to Gram-negative bacteria, which cannot retain the crystal violet stain, instead taking up the counterstain (safranin or fuchsine) and appearing red or pink. Gram-positive organisms are able to retain the crystal violet stain because of the high amount of peptidoglycan in the cell wall. Gram-positive cell walls typically lack the outer membrane found in Gram-negative bacteria.

When treated as a clade, the term "posibacteria" is sometimes used.


The following characteristics are generally present in a Gram-positive bacterium:

  1. cytoplasmic lipid membrane
  2. thick peptidoglycan layer
  3. *teichoic acids and lipoids are present, forming lipoteichoic acids which serve to act as chelating agents, and also for certain types of adherence.
  4. capsule polysaccharides (only in some species)
  5. flagellum (only in some species)
  6. *if present, it contains two rings for support as opposed to four in Gram-negative bacteria because Gram-positive bacteria have only one membrane layer.
  7. The individual peptidoglycan molecules are cross-linked by pentaglycine chains by a DD-transpeptidase enzyme. In gram-negative bacteria, the transpeptidase creates a covalent bond directly between peptidoglycan molecules, with no intervening bridge.


In the original bacterial phyla, the Gram-positive organisms made up the phylumFirmicutes, a name now used for the largest group. It includes many well-known genera such as Staphylococcus, Streptococcus, Enterococcus, (which are cocci) andBacillus, Corynebacterium, Nocardia, Clostridium, Actinobacteria, andListeria(which are rods and can be remembered by themnemonic obconical). It has also been expanded to include the Mollicutes, bacteria-like Mycoplasmathat lack cell walls and cannot be Gram stained, but are derived from such forms.Actinobacteria are the other major group of Gram-positive bacteria, which have a high guanine and cytosine content in their genomes (high G+C group). This contrasts with the Firmicutes, which have a low G+C content.

Both Gram-positive and Gram-negative bacteria may have a membrane called an S-layer. In Gram-negative bacteria, the S-layer is directly attached to the outer membrane. In Gram-positive bacteria, the S-layer is attached to the peptidoglycan layer. Unique to Gram-positive bacteria is the presence of teichoic acids in the cell wall. Some particular teichoic acids, lipoteichoic acids, have a lipid component and can assist in anchoring peptidoglycan, as the lipid component is embedded in the membrane.


The Deinococcus-Thermus bacteria have Gram-positive stains, although they are structurally similar to Gram-negative bacteria.


Most pathogenic bacteria in humans are Gram-positive organisms. Classically, six Gram-positive genera are typically pathogenic in humans. Two of these, StreptococcusandStaphylococcus, arecocci (sphere-shaped bacteria). The remaining organisms are bacilli (rod-shaped bacteria) and can be subdivided based on their ability to form spores. The non-spore formers are CorynebacteriumandListeria(a coccobacillus), whileBacillusandClostridiumproduce spores. The spore-forming bacteria can again be divided based on theirrespiration: Bacillus is a facultative anaerobe, while Clostridium is an obligate anaerobe.

From Yahoo Answers

Question:and why they put it in 2 kingdoms?

Answers:The bacteria Kingdom is divided into 2 classifications: 1) Prokaryotes 2) Eukaryotes

Question:I have to explain and write about the classification of bacteria. The problem is that I don't know what else to include. If I only explain what it is, that won't be a passing grade. if someone can, can you please also tell me where I could find the information? Thank you!

Answers:you could find some information in these sources: www.innvista.com/.../bacteria/classif.htm www.buzzle.com/.../different-types-of-bacteria.html www.newton.dep.anl.gov/.../mole00155.htm

Question:I have to answer a question that asks me to, "Compare and contrast the 5 elements of the Koppen Climate Classification chart". I get how the 5 climates are different but how are they similar?

Answers:They are all found on earth and caused by either air currents or the amount of sunlight a region gets

Question:What is the cell type of archaebacteria, eubacteria, protista, fungi, plantae, and animalia?? And how many is there? Thank you everyone!!

Answers:Both bacterias are prokaryotic (no nucleus and very simple) Other 4 are eukaryotc

From Youtube

Classification of Animals :Check us out at www.tutorvista.com Animal Kingdom can be split up into main groups, vertebrates (with a backbone) and invertebrates (without a backbone). When you think of an animal, you usually think of something like a cat, a dog, a mouse, or a tiger. All told, around 800000 species have been identified in the Animal Kingdom -- most of them in the Arthropod phylum. In fact, some scientists believe that if we were to identify all species in the tropical rain forests the ranks of Arthropoda would swell to over 10 million species! Most people do not normally think of a clam, a jellyfish, or an earthworm as an animal. To date there are five kingdoms: Animalia, which is made up of animals; Plantae, which is made up of plants; Protista, which is made up of protists (single-celled creatures invisible to the human eye); Fungi, which is made up of mushrooms, mold, yeast, lichen, etc; and Monera, which is made up of the three types of bacteria. The next category is the Phylum. There are several phyla within each kingdom. The phyla start to break the animals (or plants, fungi, etc) into smaller and more recognizable groups. The best known phylum is Chordata, which contains all animals with backbones (fish, birds, mammals, reptiles, amphibians). There is also Arthropoda (insects, spiders, crustaceans); Mollusca (snails, squid, clam); Annelida (segmented worms); Echinodermata (starfish, sea urchins) and many, many more. The next category that makes up the phyla is the Class. The ...

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