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Posting to the Subsidiary Ledger During the month, each individual credit entry is posted from the pur chases journal to the creditor s account in the subsidiary ledger. A check mark is placed in the posting reference column in the purchases journal to show that the amount has been posted. The check mark is used because the individual creditor s accounts are not numbered. 1. When a purchase on account is made, the invoice becomes the ba sis for the credit to the creditor s ledger account. 2. When a payment is made, the account is debited. 3. Any credit balance in a subsidiary account represents an unpaid balance owed to that particular rm. No postings are made to the general ledger until the end of the month, when all the amounts are accumulated into one total. It is at this time that the total amount of all purchases for the month, as well as other debits, including supplies, equipment, land, and so on, are posted to the respec tive accounts and then credited to the accounts payable controlling ac count in the general ledger.

Fig. 2-48

Fig. 31-1

Fig. 2-49

CHAP. 2]

F(x) =

The diode of Fig. 2-39(a) is reversed, but all else remains the same. Write an equation relating v and i when (a) the switch is open and (b) the switch is closed. Ans: a v R i I ; b v R i I for i < I, and v 0 for i ! I The Zener diode in the voltage-regulator circuit of Fig. 2-45 has vZ VZ 18:6 V at a minimum iZ of 15 mA. If Vb 24 3 V and RL varies from 250 to 2 k , (a) nd the maximum value of RS to maintain regulation and (b) specify the minimum power rating of the Zener diode. Ans: a 26:8 ; b 4:65 W The regulator circuit of Fig. 2-45 is modi ed by replacing the Zener diode with two Zener diodes in series to obtain a regulation voltage of 20 V. The characteristics of the two Zeners are Zener 1: VZ 9:2 V for 15 iZ 300 mA Zener 2: VZ 10:8 V for 12 iZ 240 mA (a) if iL varies from 10 mA to 90 mA and Vb varies from 22 V to 26 V, size RS so that regulation is preserved. (b) Will either Zener exceed its rated current Ans: a 19:6 ; b for Vb 26 V, iZ1 iZ2 296 mA, which exceeds the rating of Zener 2 The two Zener diodes of Fig. 2-50 have negligible forward drops, and both regulate at constant VZ for 50 mA iZ 500 mA. If R1 RL 10 , VZ1 8 V, and VZ2 5 V, nd the average value of load voltage when vi is a 10-V square wave. Ans: 0:75 V

Fig. 2-50

The total of all the credit amounts posted to the accounts payable ledger must equal the total credit to the controlling account in the gener al ledger. When the postings from the purchases journal are completed for the month, the ledgers should balance. In order to prove that the subsidiary ledger is in agreement with the controlling account of the general ledger, a schedule of accounts payable is prepared. This schedule is the total of all the balances of each of the credit accounts. Their total must equal that of the controlling accounts payable.

The Zener diode of Problem 2.31 is used in a simple series circuit consisting of a variable dc voltage source VS , the Zener diode, and a current-limiting resistor R 1 k . (a) Find the allowable range of VS for which the Zener diode is safe and regulation is preserved. (b) Find an expression for the power dissipated by the Zener diode. Ans: a 10:2 V VS 55:2 V; b PD VZ VS VZ =R

or F (x) = f (x)

The varactor diode is designed to operate reverse-biased and is manufactured by a process that increases the voltage-dependent depletion capacitance or junction capacitance Cj . A varactor diode is frequently connected in p parallel with an inductor L to form a resonant circuit for which the resonant frequency, fR 1=2 LCj , is voltage-dependent. Such a circuit can form the basis of a frequency modulation (FM) transmitter. A varactor diode whose depletion capacitance is Cj 10 11 = 1 0:75vD 1=2 F is connected in parallel with a 0.8- H inductor; nd the value of vD required to establish resonance at a frequency of 100 MHz. Ans: vD 11:966 V