Cell discovery and theory The cell theory The cell theory is a fundamental idea of modern biology and includes the principles listed in the table below. Basic cell types A plasma membrane is a boundary that helps control what enters and leaves the cell. Two categories of cells: Prokaryotic cells; simple cells that have no specialized structures Eukaryotic cells; contain a nucleus and other structures called organelles. Keywords; A cell is the basic structural and functional unit of all living things. Organelles are specialized structures that carry out specific functions. The nucleus is the central organelle that contains the genetic material for the cell.