Trending February 2024 # Difference Between Balance Sheets And Income Statements # Suggested March 2024 # Top 7 Popular

You are reading the article Difference Between Balance Sheets And Income Statements updated in February 2024 on the website We hope that the information we have shared is helpful to you. If you find the content interesting and meaningful, please share it with your friends and continue to follow and support us for the latest updates. Suggested March 2024 Difference Between Balance Sheets And Income Statements

Balance sheets and income statements are invaluable tools for business owners to measure their company’s performance and prospects, but they differ in key ways.

A balance sheet provides a snapshot of a firm’s financial position at a specific point in time, while an income statement – also known as a profit and loss statement – measures performance over a period of time. 

Accounting software helps to manage both of these financial statements.

This article is for small business owners who want to understand how to use balance sheets and income statements.

Balance sheets and income statements are important tools to help you understand the health and prospects of your business, but the two differ in key ways. This guide will give you a comprehensive overview of both financial statements.

The balance sheet and income statement represent important information regarding the financial performance and health of a business. An income statement assesses the profit or loss of a business over a period of time, whereas a balance sheet shows the financial position of the business at a specific point in time. 

Editor’s note: Looking for the right accounting software for your business? Fill out the below questionnaire to have our vendor partners contact you about your needs.

The balance sheet and income statement complement each other in providing a complete picture of a company’s financial position and future prospects. Both are crucial for decision-makers, investors and financial institutions.

If you don’t have a background in accounting or finance, these terms may seem daunting at first, but reading and analyzing financial statements remains a requisite skill for business owners and executives. 

What is a balance sheet?

The balance sheet is the cornerstone of a company’s financial statements, providing a snapshot of its financial position at a certain point in time. 

It includes what the company owns (its assets), what it owes (its liabilities), and owner’s equity, which includes money initially invested in the company, along with any retained earnings attributable to the owners or shareholders.

This statement is divided into two columns, based on the following equation:

Liabilities + Shareholder’s equity = Assets

This equation forms the foundation of a balance sheet, with assets in one column, equal to the liabilities and the owner’s equity in the other.

The balance sheet reflects the company’s performance since its inception, encompassing every single transaction, the amounts raised, the debts accumulated, the assets acquired, and their present valuations, all presented in a single statement. 

This provides insight into the operations, finances and future prospects of the company using financial ratios such as debt-to-equity, which reflects the company’s ability to pay its debts using equity, or the current ratio, which divides current assets by current liabilities to determine the company’s ability to meet its obligations over the next 12 months. 

Did You Know?

The acid-test ratio adds further clarity to the current ratio by only considering easy-to-liquidate assets, providing a more accurate picture of a company’s ability to meet obligations.

What’s included in a balance sheet?

The balance sheet comprises assets, liabilities and owner’s equity toward the end of the accounting period.


Cash and cash equivalents: Listed under current assets, this figure represents the value of the cash held by the company toward the end of an accounting period, along with other cash equivalents, which may include marketable securities and short-term deposits.

Accounts receivable: This is debt owed to a company for goods and services delivered, but not yet paid for. It can be used as collateral for borrowing money and is listed under current assets in the balance sheet.

Inventory: This refers to finished goods ready for sale, along with raw materials intended for the production of goods or services. Inventory is also classified under current assets.

Plant, property, intellectual property and more: These are long-term investments that cannot be turned into cash quickly, aren’t directly used in the production process, and have a life of more than a year. This type of property might include trademarks, copyright and goodwill. They are depreciated or amortized based on usage or value. On the balance sheet, they are listed under non-current assets.


Debt: Debts are any sums of money owed to lenders, banks or suppliers. They can be classified as either current liabilities or non-current liabilities, depending on whether they are long-term or short-term debts. Even for long-term debts, upcoming repayments are included under the current portion of long-term debt.

Accounts payable: This is the company’s outstanding payments owed to suppliers or vendors for goods and services delivered. Given the short-term nature of these obligations, they are classified under current liabilities, often payable within 90 days.

Underfunded pension plan: Company-sponsored retirement plans with more liabilities than assets are considered underfunded plans, unable to meet their current or future obligations. They are often classified as a non-current liability, and the company is obligated to pay and fill the gaps as and when the need arises.

Deferred tax liability: This represents taxes that are accrued, but not yet paid. Deferred tax liability often arises from the gap between when the tax is owed and when payment is due, in circumstances of installment sales, or to make up for the accrual/cash timing difference.

Owner’s or shareholder’s equity

In simple terms, owner’s or shareholder’s equity is equal to the total assets attributable to owners or shareholders in the event of the company’s liquidation, after paying all debts or liabilities.

This segment of the balance sheet includes return of equity (ROE), calculated by dividing net income by shareholder’s equity. ROE measures management’s effectiveness in employing and driving returns based on equity.

Shareholder’s equity also includes retained earnings – the portion of the net income that hasn’t been distributed to shareholders as dividends – to be used for funding further growth and expansion of the business.


Management will generally aim to maximize return on equity, and return funds to shareholders in the form of dividends or share repurchases when it is unable to generate sufficient returns with these retained earnings.

Realized gains and losses: Also referred to as “other income,” these are one-time, non-recurring gains that arise from the sale or disposal of assets. These may include sales of real estate, minority holdings in other firms, or even a subsidiary company. On the other hand, a loss-making sale or disposal of assets is listed under “other expenses,” and is often a result of assets selling for prices lower than their valuations on the balance sheet during the specified period in question.

Expenses: This includes all the costs arising out of the normal course of business, such as the cost of goods sold (COGS), which is the direct cost of materials and labor incurred during the production of goods and services. Expenses also include general administrative costs, which aren’t directly linked to the production process, but are essential for the organization, and depreciation or amortization of assets based on usage or fixed schedules.

You're reading Difference Between Balance Sheets And Income Statements

Difference Between Opacity And Flow

The fundamental distinction between ‘opacity’ and ‘flow’ would be that ‘opacity’ determines the limit of darkness in addition to opaqueness, whereas ‘flow’ controls how rapidly the color is applied. Imagine flow to be a dial that controls how much water flows from the faucet. If you use 100%, you obtain all of the colors in one shot, but when you select a lower Flow, you receive lighter streaks that aggregate until the opacity limit.

In Photoshop, Opacity is accessible in both layer settings and the navigation menu, while the flow is only accessible in the menu bar beside Opacity. The Opacity of any corresponding tool can be adjusted, whereas the flow feature can only be used on brush tools. Opacity is described as a typically transparent structure due to a body’s nature or state that renders it impenetrable to light rays

In contrast, flow is described as going in a stream to progress with a constant change of position among the individual particles. The brush menu shows Opacity and flows as decimal percentages. The percentage of the brush’s Opacity and flow can be adjusted. It has two alternatives: grow or decrease. When we select the brush tool, a slider displays that can be used to control the Opacity and flow of the brush as required.

Opacity controls transparency, while flow regulates the flow and stroke of a brush-style tool. Opacity can be applied to multiple layers, but it only impacts the topmost layer. At the same time, flow could be given to any layer as well as the intensity will gradually decrease as additional levels stack up the layer. “Flow” and “opacity” are similar words used in Photoshop or other laptop editing applications for sketching and painting tools currently available for digital creation and e-painting.

Read this article to find out more about Opacity and Flow and how they are different from each other.

What is Opacity?

Opacity is a feature in film imaging and software, specifically Photoshop, that allows transparency areas in an image or image layer by adjusting the light passage on a layer. The Opacity of a substance is the extent to which it restricts light. When more of the basic picture is visible, the Opacity of levels, filters, and effects may be adjusted

Regarding Photoshop editing, the brush tool benefits the most from varying the intensity of the ‘opacity’ function. This happens because you use the paintbrush for hiding, which is intended for the most complex changes in Photoshop.

The broad definition of Opacity is a region in a typically transparent construction inaccessible to incoming light because of the nature or condition of a body. It is a feature used in creativity and art to manipulate the lightness and darkness of the color or the whole layer.

When you change the Opacity of a level or a function, you make the surface or instrument effect less or more visible. An opacity of 0% signifies that the level of utility effect is fully transparent, 100% indicates no transparency, and 50% means that the surface or tool impact is 50% clear.

What is Flow?

The trace will gradually get darker, comparable to shading back and forth between pencils in the same location. Pushing firmly enough to make the pencil mark completely black is comparable to Photoshop’s 100% Flow option.

The more you go beyond a specific point, such as a low Flow setting, the more the ink accumulates. Once more, when masked in Photoshop, this is extremely handy

Another point to remember is that when using a low-flow option, you should employ a soft brush. The ink will come out of a pointed end if you employ a strong brush. Using a soft bristle brush, on the other hand, the ink will mix as it exits the paint.

Differences between Opacity and Flow

The following table highlights the major differences between Opacity and Flow −





An opaque region in a normally transparent change induced by a body’s nature or circumstance renders it resistant to light rays

The usual definition of the phrase ‘flow’ in English is to go in a stream, to progress with a constant


Transparency is the opposite of Opacity. However, the opacity feature in many editing software packages can be used to adjust the transparency level

The flow option does have an indirect impact on transparency because it can be changed when using the brush tool.


The opacity tool is employed to control layer transparency and regulate an image’s light intensity.

When the paint or stroke fills the layer, the flow function is used to adjust the intensity of the brush bristles.


Select the layer from the Options menu. In the Layers option, enter a value ranging from 0 and 100 for Opacity, or press the button to the side of the Opacity box to move the Opacity slider, which appears instantly.

In Photoshop, the flow parameter is located next to the Opacity choice and controls the speed at which paint is applied.

Factor of Dispersion

Opacity does not affect the dispersion factor.

Flow setting can be used to modify and increase the dispersion factor


To summarize, both Flow and Opacity could be ideal Brush Tool choices, especially the flow tool. The difficulty is knowing how and when to use which choice. In Adobe, utilizing Opacity in Layers is extremely straightforward; simply drag the slider to create a somewhat opaque level. Whenever used in your tools, it is more hard and time- consuming to learn

The flow feature, in contrast, is restricted to the brush tool and strokes, which is an extremely aesthetically pleasing element to use, particularly for font insertion and drawing. Opacity and Flow could be an effective choice for Photoshop, and it is widely used in editing

Difference Between Joomla And WordPress

A content management system (CMS) is used to generate and update digital files. CMS allows for web-based posting, content management, version control, and many other features. There are various CMSs, two of which are Joomla and WordPress. Joomla is more adaptable, versatile, and durable than WordPress.

Two open-source content management systems are Joomla and WordPress. The main differentiation between Joomla and WordPress is that Joomla is better suited for e-commerce, social media, and moderate to large businesses. In contrast, WordPress is best suited for small to medium-sized companies, blogs, and smaller e-commerce sites.

WordPress and Joomla are both content administration systems written in the same language; both are free and outstanding. Most people would claim WordPress is the greatest for blogging; however, Joomla has missed out on effective blogging growth, which is significantly superior to WordPress. Several of these extensions are not free. When it involves serious work, you must stick with Joomla since there are virtually no limitations to the kind of websites you may build, ranging from web journals to e-commerce.

Both softwares are powerful CMSs. They allow users to create, update, and manage website content. However, WordPress is easier to operate than Joomla. For beginners, the training in Joomla is much higher. Working with WordPress is pretty simple, despite its equal ability in content management.

The first scenario might be on a service such as chúng tôi while the second could be on a PC running the software package Web journal Equipment, Distributing Stage, and CMS. A nearby computer might be configured to operate as its web server, enabling WordPress to be evaluated or taught by a single user. Features include plugin development and design architecture. When comparing the SEO of both systems, Joomla has a small benefit.

Read this article to find out more about Joomla and WordPress and how they are different from each other.

What is Joomla?

Joomla is an open-source content management system that enables you to create websites and web applications without creating code from scratch. There is no need for the client to have programming knowledge or experience. Building on one’s website while linking the backend to databases such as MySQL and PostgreSQL is simple. It supports the development and publishing of web content. The uploaded articles could be organized in any way the user sees fit.

Joomla has evolved to become one of the most extensively used content management systems worldwide. Joomla is an open-source project that is free to use. But just because it is free does not mean it is indeed lacking in functionality. In reality, the user-friendly interface will astonish you with its WYSIWYG function, which generates identical results each time. Another aspect of being happy is the frequent updates.

Joomla is constantly being enhanced with new functionality and features. It becomes easier to use for each new update. Anyone can participate in a Joomla forum as a contributor. Joomla is an open-source project that encourages volunteers and their contributions.

What is WordPress?

WordPress is a free, open-source content management system (CMS) that can dynamically adjust blogs and websites. It is built in PHP. WordPress enables users to create, edit, delete, view, and publish content. As a result, it is simple to set up and operate. Due to its simplicity of use, it is famous among learners. Plugins allow the user to enhance the application. User management operations such as shifting consumer roles, adding and deleting users, and resetting passwords are also supported by WordPress.

Themes include templates, so the user does not need to start from scratch. The user can have photos, audio, and video to make the web pages more visually appealing. WordPress has a user-friendly admin interface and a simple learning experience.

WordPress contains posts and pages by default. Pages are more useful as constant material, informative instead of topical than posts, which are intended for frequent blog posts. While a webpage written in HTML and published to a server is considered “static,” WordPress depends on a database to keep and display content. This is known as “dynamic.”

WordPress takes significantly less technical knowledge than hand-coding a website from the start. Although dealing with code is still an option, it is possible to build attractive, fully working sites using only the graphical user interface. WordPress can handle websites of any size if the web host package has adequate resources.

Differences between Joomla and WordPress

The following table highlights the major differences between Joomla and WordPress −





Open Source Matters, Inc. created Joomla, a free and open-source content management system for producing web content.

WordPress is a content Management System that is built on PHP and MySQL and it is an open-source platform.


Joomla is not particularly SEO-friendly.

WordPress is better for SEO.


MySQL and other database management systems are supported by Joomla

WordPress supports only MySQL.


Extensions may be used to extend the Joomla application.

Plugins allow the WordPress application to be expanded.

Learning Edge

Joomla is a medium-level learning tool.

WordPress is simple to use and suitable for beginners


Joomla is most commonly used for social networking and e-commerce websites. Similarly, WordPress was first launched as a blogging platform. You may now develop any website you desire using either platform. Joomla can provide greater protection and versatility when managing different types of content for a developer or a user wanting to hire one.

One reason for concern is that Joomla’s CMS share of the market is declining, whereas WordPress’s is growing. Joomla is not going anywhere anytime soon. However, investing in the leading contender seems logical if you wish to develop your profession on a website.

Difference Between Cigar And Cigaretes

Cigars and cigarettes both have tobacco in them but one of the main differences between the both are that in a cigar the tobacco is wrapped in a tobacco leaf, or another material that contains tobacco. Cigarettes contain tobacco wrapped in a paper, or any other material that does not contain tobacco. In general cigars are bigger and thicker when compared to cigarettes, they contain more tobacco in them as well, they last longer when smoked and are more expensive. Both of these are bad for an individual’s health and are known to cause throat or lung cancer.

What is a Cigar?

A cigar is a rolled bundle of dried and fermented leaves of tobacco that are made to be smoked. They are usually produced in a variety of shapes and sizes. From 20th century, almost all of the cigars are made of mainly three components, the binder leaf that holds the filler paper together, the filler and a wrapped leaf that is often the highest quality of leaf used. The cigar usually consists a cigar band that is printed with the cigar manufactures logo.

Nowadays modern cigars come with two bands, they especially are the Cuban cigar bands, showing the limited edition bands that displays the year of production.

One story goes that, Christopher Columbus and his other explorers who followed him to places like Mexico, Central Asia, Brazil and Cuba found that the Indians among those regions smoked a long and thick bundle of twisted tobacco leaves that was wrapped in a dried palm leaf.

What are Cigarettes?

A cigarette consists of a cylindrical roll or ground tobacco that is wrapped in a paper or another substance that doesn’t contain tobacco. The end of the cigarette is lit and the smoke is inhaled while smoking a cigarette. Many of the cigarettes that are manufactured have filters on one end of the cigarette that is intended to trap some toxic chemicals that are present in the cigarette smoke.

Difference between Cigar and Cigarette

The following table highlights how a Cigar is different from a Cigarette −

Cigar / Cigarette




A cigar is usually wrapped in leaf tobacco.

A cigarette is a tobacco product that is wrapped in paper.

Nicotine content in them

It contains about 100-200mg.

It contains about 10mg


It does not contain a filter.

A cigarette contains a filter at one end of it.


In case of premium cigars they generally have tasting notes like cedar, earth, spices, coffee and leather and reflect low notes of the soil where the tobacco is grown in.

In case of cigarettes they are made of chopped homogenised tobacco that is processed and concealed inside a paper tube, thus it is difficult to assign a tasting note to it as it usually tastes like dried out tobacco, the chemicals that are used in its production or like burning paper.

Time taken to smoke

It takes about 30-60 min to smoke one cigar.

It generally tasked about5-10 min to smoke a cigarette.


Cigars are not inhaled, but they are savoured if their taste and their aroma.

Cigarettes are generally inhaled by an individual.

Both cigar and cigarettes contain tobacco and are known to be great health risks and lead to a lot of consequences in terms of health. They lead to cancer and nicotine addiction and increase the risk of lung and throat cancer in an individual.


In conclusion, cigars are considered more classy and for a more celebratory use whereas cigarettes are considered to be addictive and dangerous. But apart from that perception both of these cause cancer and cigars are most likely to cause oral cancer and cigarettes are likely to cause lung cancer in a smoker.

Difference Between Groovy And Java

Programmers have been using scripting languages for quite some time. When it comes to Linux and Unix computers, scripting languages were mostly utilised for things like scripting tasks that automate platform customizations, software installations, and one-shot command line jobs with bash scripts.

Server-side scripting languages like PHP have been increasingly popular for use in the development of high-traffic websites. Server-side scripting languages are also the most appropriate choice for use in critical business applications. Scripting languages are generally not dependent on any one platform, nor do they typically communicate with one another. On the other hand, the integration is not always straightforward or obvious. This is where Groovy enters the picture.

Groovy is an authentically creative language that runs on the same virtual machine as Java. Hence, it can interact with Java in a way that is both efficient and effective. Despite the fact that Java is one of the most popular and commonly used programming languages for producing content for the web, certain activities, such as file handling and string manipulation, can be quite difficult to accomplish when using Java.

Groovy makes the learning curve for Java developers easier by bringing a syntax that is similar to Java and is both straightforward and expressive. It can be put to use in a wide variety of contexts, from the processing of data to the manipulation of strings and even the testing of new APIs. And the greatest part is that Groovy neatly draws on your previous knowledge with the Java platform, allowing you to integrate the two without any clunky transitions.

What is Groovy?

Groovy is an object-oriented programming language that was created in 2007 and received a second edition in 2014. It is dynamic, can have its types optionally specified, and was designed specifically for use in the development of software on the Java platform. Because it extends the Java Development Kit, Groovy is also able to read and work with code and applications written in Java.

Default Imports −*







Where in Java only java.lang.* package imported by default.

Groovy code automatically imports the Java packages known as BigInteger whenever the language is used. In Groovy, each and every expression is automatically evaluated and carried out as a Boolean expression. The most recent version of Groovy was published in 2024, and since then, it has undergone significant performance improvements, making it today directly competitive with Java.

Groovy contains idioms for programming that are unique to it, yet it also shares a lot of code with Java, which enables programmes that were developed in Java to also run on Groovy. Groovy is both a programming language and a scripting language due to its integrated support for markup languages. Markup languages are the languages in which web pages are written.

Because Groovy was used in their development, useful programmes such as Grails and other Domain-Specific Languages (DSL) offer a very high level of convenience. Due to the fact that Apache Groovy is an open-source project, it is continually undergoing development by a diverse group of developers who work independently. Groovy is used by a variety of significant organisations, including Starbucks, in the process of creating their online presence.

What is Java?

James Gosling created the object-oriented programming language Java in 1995, and the first version of Java was made available to the public in 1996. It has a Write-Once, Run-Anywhere (WORA) architecture and is highly modular. A Java Virtual Machine is what actually runs the bytecode that is generated by Java programmers after they have been developed. Because portability was one of the primary drivers behind the development of Java, this style of interpretation, which consists of two steps, is adopted. Portability is achieved with the help of this technology since final users are able to execute bytecode within Java runtime environments such as “BlueJ”.

The Java programming language is extremely user-friendly and intuitive. However, the fact that it is platform-independent, which means that Java code can be moved to and run on any computer system, is possibly the most significant benefit of using Java as a programming language. Even while programmer built in Java require a greater amount of memory, the benefits of using them much exceed the drawbacks.

Java was greatly influenced by languages that came before it, such as C and C++, both of which were quicker than Java at the time. Applet development, servelet development, and JavaFX development are all special capabilities that may be accomplished with Java.

Java is also very significant in the development of software for the Android operating system, which is currently the most popular mobile operating system in the entire world. Java is one of the best programming languages that can be used for a variety of purposes and is currently the one that is used the most for developing websites.

Difference between Groovy and Java

The following table highlights the major differences between Groovy and Java −

Basis of comparisonGroovyJavaRelease DateOn January 2, 2007, James Strachan released the initial version of the Groovy programming chúng tôi Microsystems was the first to release it in May 1995.main( ) MethodGroovy programming does not require the creation of a main( ) chúng tôi requires the creation of a main( ) method in order to execute programmes.Getters and SettersThe use of getters and setters by class members is handled by an automatic generation chúng tôi is necessary to offer getters and setters in an explicit manner.FormatsWhen creating further statements, the use of semicolons is not required.Semicolons are required at the end of each statement and before beginning a new chúng tôi of LanguageIt is a language that may be used for both programming and chúng tôi a programming language can be written in this format.MethodsMethods are selected at the time of compilation.Methods are selected at run-time.


Java was the most extensively used programming language, and it is the parent language of a great many other notable programming languages used in software development. Groovy is a programming language that was created by using Java as its foundation and incorporating aspects of a number of other languages while continuing to operate on the Java platform.

Difference Between Mitochondria And Chloroplast


Humans need the energy to carry out life processes. We are dependent on plants for food. Chloroplast is the site of photosynthesis in the plant cell. Chloroplast captures light energy and makes sugar by the process of photosynthesis. When we consume food produced by plants, mitochondria generate energy in the form of ATP using nutrients and oxygen through a process known as cellular respiration. Mitochondria are called the powerhouse of the cell. Mitochondria and chloroplast are double-membrane organelles found in eukaryotic cells. Both organelles contain DNA and ribosomes and can carry out replication independent of the nucleus.


Mitochondria are oval-shaped double membranous organelles found suspended in the cytosol of the eukaryotic cells. The number of mitochondria varies depending upon the physiological activity of the cell. Muscle cells require high energy and have multiple mitochondria. But in red blood cells, mitochondria are absent in order to facilitate the transportation of oxygen efficiently.

Structure − It has an average diameter of 0.5μm and a length of 1.0-4.0µm. The mitochondria consist of the following parts −

Outer mitochondrial membrane − It has porins which facilitate the movement of small molecules, ions, and proteins.

Intermembrane space − This refers to the space between the outer and inner mitochondrial membranes.

Inner mitochondrial membrane − Highly selective due to the absence of porins. The movement of molecules occurs via membrane transporter proteins.

Cristae − Infolds of inner mitochondrial membrane, which increases surface area.

Matrix − Located within the inner mitochondrial membrane. Contains enzymes for ATP production.

Images coming soon

Function − Mitochondria are the site of aerobic respiration. It produces energy in the form of ATP in the presence of oxygen. The formation of iron-sulfur clusters takes place here.


Chloroplasts are disc-shaped double membrane-bound organelle found in the plant cells and various photosynthetic algae. Most of the chloroplasts of the green plants are situated in the mesophyll cells of the green leaves. The number of chloroplasts varies from 1 in green algae to 40 per cell in plants. Chloroplasts contain chlorophyll a and b pigments and absorb solar energy. The shape of the chloroplasts varies widely. Cup-shaped chloroplasts can be seen in Chlamydomonas, green algae whereas in higher plants it is spherical or ovoid shaped.

Structure − Chloroplasts are around 4 to 6 µm in size. They consist of the following regions- the grana and stroma.

Grana − Comprise of disc-shaped structures called lamellae or thylakoids. IT houses chlorophyll pigments (functional units of chloroplasts).

Stroma − Similar to the cytoplasm of the cell containing grana, DNA, enzymes, ribosomes and various other substances.

The chloroplast consists of the following parts.

Outer membrane − Permeable and semi-porous membrane allowing the movement of ions and small molecules. Does not allow proteins to pass through.

Intermembrane space − Situated between the outer and inner membranes.

Inner membrane − Highly selective to the movement of materials.

Stroma − A protein-rich alkaline aqueous fluid inside the inner membrane consisting of DNA, starch and chloroplast ribosomes, proteins, and a thylakoid system.

Thylakoid − Made of multiple thylakoids, consisting of chlorophyll, the sites of light reaction.

Images coming soon

Function − Chloroplasts trap light energy and convert it to chemical energy through the process of photosynthesis. Chloroplasts can also synthesize fatty acids, amino acids etc.

Origin of Mitochondria and Chloroplast

Lynn Margulis proposed the endosymbiotic theory about the origin of mitochondria and chloroplast in 1970. The theory is based on the similarities of chloroplast and mitochondria with the prokaryotic cells. These organelles have their own DNA and ribosome for protein synthesis.

Mitochondria are believed to have evolved from aerobic prokaryotes after their ingestion into proto eukaryotes through phagocytosis. After evolution, it became modern-day mitochondria.

Chloroplasts are thought to be evolved from photosynthetic prokaryotes. These prokaryotic organisms were ingested by the proto-eukaryotic cells and after evolution established a symbiotic relationship and later on became the present-day chloroplast.

Images coming soon

Some of the evidence that supports the endosymbiotic theory is presented below −

Both mitochondria and chloroplast are capable of self-replication and can divide by binary fission.

Both the organelles are double membranous and the compositions are much like bacteria.

DNA, ribosomes and enzymes and transport mechanisms are similar to that found in bacteria.

Differences between Mitochondria and Chloroplast

Parameters Mitochondria Chloroplast

Occurrence Aerobic plants and animals In plants and green algae

Shape and Size Bean shaped and smaller in size Disc shaped and complex in structure, larger than mitochondria

Colour and Pigment Colourless, no pigment present Green in colour, contains photosynthetic pigments

Inner membrane Folded into cristae Forms thylakoid

Function Cellular respiration Photosynthesis

Energy Consume oxygen and provide energy to the cells Releases oxygen and store energy


Mitochondria and chloroplast are membrane-bound organelles found in eukaryotic cells. Mitochondria can break the sugar and generate energy in the form of ATP whereas chloroplast produces sugar in plants by capturing solar energy in a process known as photosynthesis. These organelles are semi-autonomous organelles which contains DNA and ribosomes. Mitochondria have evolved from aerobic bacteria whereas chloroplasts have evolved from photosynthetic bacteria.


Q1. Suppose a chloroplast is taken out of the cell and light energy is provided. Will it be able to do photosynthesis?

Ans. Chloroplast is a semi-autonomous organelle having its own DNA and ribosome. So, when chloroplast is taken out of the cell and provided with light energy it will still be able to perform photosynthesis. But it should be kept in an isotonic solution and provided with raw materials for photosynthesis.

Q2. What differentiates mitochondria from other cell organelles?

Ans. Mitochondria, the “powerhouses” of cells, are unusual organelles in that they are surrounded by a double membrane and retain their own small genome. They also divide independently of the cell cycle by simple fission.

Q3. What problem can a cell face, if its mitochondria do not function properly?

Ans. If the mitochondria are defective, they cannot produce sufficient ATP to power normal cellular processes of the cell so all processes requiring energy will be hampered. For example, muscles may become weaker and get tired faster.

Q4. Unicellular algae P and Q of the same species were taken and experimentally chloroplasts were removed from P. After some time, they both were kept in bright sunlight for a few hours and then an iodine test was performed on them. Which of the following will be the possible observation of the experiment?

Ans. In the presence of sunlight, algae photosynthesise and produce starch. As cell P lacks chloroplast, it will not be able to photosynthesize and make starch while cell Q will make it. Iodine turns starch into a blue-black colour. Cell Q can make starch by photosynthesis, thus it will turn blue-black with iodine solution

Q5. Bacterial cells do not contain mitochondria. So, how does respiration take place in bacteria?

Ans. Bacteria contain a special structure called mesosomes that helps in cellular respiration. It is the infolding of the plasma membrane. Mesosomes are analogous to mitochondria.

Update the detailed information about Difference Between Balance Sheets And Income Statements on the website. We hope the article's content will meet your needs, and we will regularly update the information to provide you with the fastest and most accurate information. Have a great day!