Photodiode is a light detector semiconductor device that converts light energy into electric current or voltage which depends upon the mode of operation.The upper cut-off wavelength of a photodiode is given by; where, 𝜆𝑐 is the cut-off wavelength in nm and 𝐸𝑔 is the band gap energy in eV. A normal p-n junction diode allows […]
The LED is a PN-junction diode which emits light when an electric current passes through it in the forward direction. A P-N junction can convert absorbed light energy into a proportional electric current. The same process is reversed here (i.e. the P-N junction emits light when electrical energy is applied to it). This phenomenon is […]
Photocoupler or Optocoupler is a device that transfers electrical signals between two isolated circuits by using light.Photocouplers are used in many functions: they can be used to link data across two circuits; they can be used within optical encoders, where the optocoupler provides a means of detecting visible edge transitions on an encoder wheel to […]
Timer IC-555 is the one of the most commonly used general-purpose linear integrated circuits. The Timer IC 555 comprises two Op-Amp comparators, a flip-flop, a discharge transistor, a reset transistor, three identical resistors and an output stage. The resistors set the reference voltage levels at the non-inverting input of the lower comparator and inverting input […]
A Monostable Multivibrator, also known as a one-shot multivibrator, is an electronic circuit that generates a single output pulse in response to an external trigger. It has one stable state and one unstable state, which is temporarily occupied when a trigger pulse is applied. The circuit stays in its unstable state for a predetermined time […]
JournalA journal is a chronological (arranged in order of time) record of business transactions. JOURNAL ENTRYA journal entry is the recording of a business transaction in the journal. A journal entry shows all the effects of a business transaction as expressed in debit(s) and credit(s) and may include an explanation of the transaction.A transaction is […]
A ledger is the principal book in accounting where all the financial transactions of a business are recorded. It contains various accounts that show the final balances of all types of transactions. Each transaction recorded in the journal (or subsidiary books) is posted to the ledger under relevant accounts, allowing businesses to see their financial […]
A Subsidiary Book, also known as a book of original entry, is a specialized accounting book used to record specific types of financial transactions. These books help categorize and simplify transaction recording by dealing with frequent or similar types of transactions. Instead of posting every transaction directly to the general ledger, they are first entered […]
What is a Cash Book? A cash book is a financial journal that records all cash transactions of a business. It serves as a subsidiary ledger to the general ledger, specifically tracking cash inflows and outflows. Cash books can be maintained in various formats, including single-column, double-column, or multi-column, depending on the complexity of the […]
A trial balance is a listing of all accounts (in this order: asset, liability, equity, revenue, expense) with the ending account balance. It is called a trial balance because the information on the form must balance. Features: 1. A trial balance can be prepared anytime during the accounting period.2. It is prepared to check the arithmetical accuracy […]
