Since ac circuit are linear, the Source Transformation theorem applies to ac circuits the same way it applies on the dc circuit. Source transformation is to transform the circuit into a simpler form. The formula used to transform the circuit is the Ohm’s law.
STEPS:
First is to analyse the circuit how to attack it.
To transform voltage to current source, the source must be series on the impedance and used ohm’s law. If it is current to voltage source the current source must be parallel to the impedance. (see below)
![i](https://circuit2.wordpress.com/wp-content/uploads/2014/01/i.png?w=300&h=108)
After transforming, there is a time that the impedance can combine to the others (parallel or series) or the sources can be combine as one.
Repeating the steps above until the circuit can be solved easily using (current or voltage division)
Just like below:
![377861-image6](https://circuit2.wordpress.com/wp-content/uploads/2014/01/377861-image6.jpg?w=600)
Circuit A the original circuit, Is is parallel to R so it transform the voltage source. After that i can be solved easily the V1 and V2 using voltage division formula.
I learned that it is not all sources (voltage and current) be converted in the circuit. The first thing to do is to know what is the unknown or to understand the problem. Second is how to make the circuit simplify and where to used the source transformation. If the unknown is the current or voltage drop, do not touch that part or there is a dependent variable.