The angle of deviation (δ) of light passing through a prism varies with the angle of incidence (i) as shown below. The angle of deviation initially decreases, reaches a minimum value, and then increases as the angle of incidence increases
Definition of Minimum Deviation (δm):
The angle of minimum deviation (δm) is the smallest angle of deviation that occurs when the light passes symmetrically through the prism, i.e., when the angle of incidence equals the angle of emergence.
Bittu and Chintu were partners in a firm sharing profit and losses in the ratio of 4 : 3. Their Balance Sheet as at 31st March, 2024 was as follows:
On 1st April, 2024, Diya was admitted in the firm for \( \frac{1}{7} \)th share in the profits on the following terms:
Prepare Revaluation Account and Partners' Capital Accounts.