This document discusses the process of transcription in bacteria and eukaryotes. It describes the roles of sigma factor, RNA polymerase, promoters, and terminators in bacterial transcription initiation and termination. It also explains the involvement of transcription factors TFIIB, TFIID, TFIIF, TFIIE, TFIIH and RNA polymerase II in eukaryotic transcription initiation and the use of a TATA box.