Coherence refers to the property of a wave where the phase relationship between different points on the wave or between different waves remains constant over time. There are two types of coherence:
Light from two independent sources is generally not coherent because of the following reasons:
A typical example of coherent light is the output from a single laser. In this case, the light waves are generated from a single point source and maintain a constant phase relationship both in time (temporal coherence) and across space (spatial coherence).
Therefore, lights from two independent sources are not coherent due to random phase differences, possible differences in frequency, and lack of phase synchronization, which prevents them from producing stable interference patterns over time and space.
Preet and Saral were partners sharing profits and losses in the ratio of 3:2. On 31st March, 2024 they decided to change their profit sharing ratio to 1:1. On the date of reconstitution goodwill of the firm was valued at Rs 1,00,000. The journal entry for treatment of goodwill on account of change in profit-sharing ratio will be: