Difference between Peak Value and RMS Value:
The peak value of an alternating current (AC) is the maximum value of the current during a cycle.
The root mean square (RMS) value of an AC is the square root of the average of the squares of the instantaneous values of current over a cycle.
Expression for RMS Value: For a sinusoidal current \( I = I_0 \sin(\omega t) \), where \( I_0 \) is the peak value of the current, the RMS value is given by: \[ I_{\text{RMS}} = \sqrt{\frac{1}{T} \int_0^T I^2 \, dt} \] Substituting \( I = I_0 \sin(\omega t) \): \[ I_{\text{RMS}} = \sqrt{\frac{1}{T} \int_0^T I_0^2 \sin^2(\omega t) \, dt} \] The average value of \( \sin^2(\omega t) \) over a full cycle is \( \frac{1}{2} \). Therefore: \[ I_{\text{RMS}} = \sqrt{\frac{1}{T} \times I_0^2 \times \frac{T}{2}} = \frac{I_0}{\sqrt{2}} \] Thus, the RMS value of the current is \( \frac{I_0}{\sqrt{2}} \), where \( I_0 \) is the peak value.
The alternating current \( I \) in an inductor is observed to vary with time \( t \) as shown in the graph for a cycle.
Which one of the following graphs is the correct representation of wave form of voltage \( V \) with time \( t \)?}
Rupal, Shanu and Trisha were partners in a firm sharing profits and losses in the ratio of 4:3:1. Their Balance Sheet as at 31st March, 2024 was as follows:
(i) Trisha's share of profit was entirely taken by Shanu.
(ii) Fixed assets were found to be undervalued by Rs 2,40,000.
(iii) Stock was revalued at Rs 2,00,000.
(iv) Goodwill of the firm was valued at Rs 8,00,000 on Trisha's retirement.
(v) The total capital of the new firm was fixed at Rs 16,00,000 which was adjusted according to the new profit sharing ratio of the partners. For this necessary cash was paid off or brought in by the partners as the case may be.
Prepare Revaluation Account and Partners' Capital Accounts.