The respiratory balance sheet in Class 11 Biology Chapter 14 is the calculation of net gain of ATP for every glucose molecule oxidised, which depends on the orderly pathway functioning with the next substrate and with glycolysis, TCA cycle, NADH synthesised in glycolysis which is transferred to mitochondria and undergoes the process of oxidative phosphorylation, the respired compound is only glucose, and none of the intermediates in the pathway is utilised for synthesising any other compound.