Concept:
Prokaryotic cells are simple cells without a true nucleus and membrane-bound organelles.
Step 1: Check Assertion.
The assertion says that prokaryotic cells are larger. This is incorrect because prokaryotic cells are generally smaller than eukaryotic cells.
\[
A \text{ is incorrect}
\]
Step 2: Check Reason.
The basic organisation of prokaryotic cells is similar. They have plasma membrane, cytoplasm, ribosomes and genetic material, although they may show different shapes and functions.
\[
R \text{ is correct}
\]
Step 3: Final conclusion.
Assertion is incorrect, but Reason is correct.
\[
\therefore \text{Correct Answer is (D)}
\]