Step 1: A full wave rectifier is a circuit that converts both the positive and negative halves of an AC signal into a pulsating DC signal. It uses two diodes, which conduct during alternate half cycles of the input AC signal.
Step 2: Circuit diagram for a full wave rectifier:
Step 3: Working of the Full Wave Rectifier:
During the positive half cycle of the input AC, diode \( D_1 \) is forward biased and conducts, allowing current to flow through the load resistor in one direction.
During the negative half cycle of the AC input, diode \( D_2 \) becomes forward biased and conducts, reversing the direction of current through the load resistor but still allowing current to flow in the same direction as in the positive half cycle.
The result is a pulsating DC output with both halves of the input AC waveform contributing to the output.
Step 4: The output of the full wave rectifier is a unidirectional pulsating signal that can be smoothed using a filter (typically a capacitor) to obtain a steady DC signal.
Manav and Namit were partners in a firm sharing profits and losses in the ratio of 3 : 2. Their Balance Sheet as at 31st March 2024 was as follows:
Liabilities | Assets | ||
---|---|---|---|
Capitals: | Machinery | ₹8,00,000 | |
Manav | ₹4,00,000 | Investments | ₹5,00,000 |
Namit | ₹6,00,000 | Debtors | ₹12,00,000 |
Bank Overdraft | ₹9,00,000 | Stock | ₹3,00,000 |
Creditors | ₹10,00,000 | Cash in Hand | ₹1,00,000 |
Total | ₹29,00,000 | Total | ₹29,00,000 |
The firm was dissolved on the above date and the following transactions took place:
[(i)] Stock was given to creditors in full settlement of their account.
[(ii)] Investments were taken over by Manav at 120% of book value.
[(iii)] Bad debts amounted to ₹ 2,00,000.
[(iv)] Machinery was realised at 50% discount.
[(v)] Realisation expenses amounted to ₹ 1,00,000 which were paid by Namit.
Prepare Realisation Account.