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A deduction may be a debit memo randum for bank service charges; an addition may be a credit memorandum for the proceeds of a note collected by the bank for the depositor Usually the balance of the bank statement and the balance of the depositor s account will not agree To prove the accuracy of both records, the reconciling differences have to be found and any necessary entries made The reconciling items will fall into two broad groups: those on the depositor s books but not recorded by the bank, and those on the bank statement but not on the depositor s books The statement used to recon cile this difference is known as the bank reconciliation sheet Items on Books But Not Found on Bank Statement Deposits in Transit These comprise cash receipts recorded by the com pany but too late to be deposited.

Find an expression for the peak-to-peak ripple voltage of a boost converter. Ans: v2 DV2 = fs RL C

Execute hPrb10_12.CIRi of Problem 10.12 and plot v2 V 3 . From the plot, determine the peak-to-peak ripple voltage v2 . Ans: v2 0:383 V

ln n 2.1972 2.2083 2.2192 2.2300 2.2407 2.2513 2.2618 2.2721 2.2824 2.2925 2.3026 2.3979 2.4849 2.5649 2.6391 2.7081 2.7726 2.8332 2.8904 2.9444 2.9957 3.2189 3.4012 3.5553 3.6889 3.8067 3.9120 4.0073 4.0943 4.1744

Determine the smallest value of inductance that could have been used for the buck-boost converter of Problem 10.15 and the inductor current remain continuous. Ans: L Lc 24 H

0 The actual gain GV for the buck-boost converter with inherent inductor resistance was determined in 0 Problem 10.14. Determine the duty cycle D Dp for which GV has a maximum value.

APP. E]

Ans:

The total of such deposits is added to the bank balance Outstanding Checks These are checks issued by the depositor but not yet presented to the bank for payment The total of these checks is de ducted from the bank balance Errors Bookkeeping errors may be made in recording amounts of checks, for example a transposition of gures The item should be added to the balance if overstated and deducted if understated..

Fig. 1-24

3.0 3.1 3.2 3.3 3.4 3.5 3.6 3.7 3.8 3.9 4.0 4.1 4.2 4.3 4.4

Suppose the bridge circuit in Fig. 1-24 is balanced by letting R1 R2 R3 R4 R. Find the elements of the Norton equivalent circuit. Ans: IN 0; YN 1=R Use SPICE methods to determine voltage vab for the circuit of Fig. 1-24 if Vb 20 V, RL 10 , R1 1 , R2 2 , R3 3 , and R4 4 . (Netlist code available at author download site.) Ans: vab V 2; 3 1:538 V

For the circuit of Fig. 1-25, (a) determine the Thevenin equivalent of the circuit to the left of terminals a; b, and (b) use the Thevenin equivalent to nd the load current iL . Ans: a VTh 120 V; ZTh 20 ; b iL 4 A

1.0986 1.1314 1.1632 1.1939 1.2238 1.2528 1.2809 1.3083 1.3350 1.3610 1.3863 1.4110 1.4351 1.4586 1.4816

1 5W 2

Fig. 1-25

7.5 7.6 7.7 7.8 7.9 8.0 8.1 8.2 8.3 8.4 8.5 8.6 8.7 8.8 8.9

Solved Problem 2.1 Indicate whether the following increases and de creases represent a debit or credit for each particular account. (a) Capital is increased (b) Cash is decreased (c) Accounts Payable is increased (d) Rent expense is increased (e) Equipment is increased (f ) Fees income is increased (g) Capital is decreased through drawing Solution: (a) Cr. (b) Cr. (c) Cr. (d) Dr. (e) Dr. (f ) Cr. (g) Dr. Solved Problem 2.2 Rearrange the following list of accounts and pro duce a trial balance. Accounts Payable Accounts Receivable Capital Cash Drawing Equipment Fees income Solution: Dr. $20,000 14,000 6,000 18,000 Cr. $9,000 14,000 32,000 20,000 4,000 18,000 26,000 General expense Notes Payable Rent expense Salaries expense Supplies Supplies expense 1,000 11,000 5,000 8,000 6,000 2,000

Apply SPICE methods to determine load current iL for the circuit of Fig. 1-25 if (a) the element values are as shown and (b) the VCCS has a value of 0.5vab with all else unchanged. (Netlist code available at author download site.) Ans: a iL 4 A; b iL 6 A

In the circuit of Fig. 1-26, let R1 R2 RC 1 and nd the Thevenin equivalent for the circuit to the right of terminals a; b (a) if vC 0:5i1 and (b) if vC 0:5i2 . Ans: a VTh 0; ZTh RTh 1:75 ; b VTh 0; ZTh RTh 1:667

2.0149 2.0281 2.0142 2.0541 2.0669 2.0794 2.0919 2.1041 2.1163 2.1282 2.1401 2.1518 2.1633 2.1748 2.1861

Fig. 1-26

Find the Thevenin equivalent for the network to the left of terminals a; b in Fig. 1-15 (b) if k 0:1. Use the Thevenin equivalent to verify the results of Problem 1.4. Ans: a VTh 200 V; ZTh RTh 100 ; b VTh 250 V; ZTh RTh 125