Abstract: A recording and reproducing apparatus having a rotary head drum includes a timing signal converter for converting one of a first timing signal and a second timing signal to the other. The converter comprises a generator for generating first and second select signals, a memory for storing the first timing signal in response to the first select signal and for reading out the stored signal in response to the second select signal, a processor for processing the output signal of the memory to generate the second timing signal synchronously with the rotation of the rotary head drum, and a recording/reproducing head for recording the second timing signal onto a slant track formed on a recording medium, and for reproducing the second timing signal.

Abstract: A rotary head type recording and/or reproducing apparatus is so arranged as to be able to record on and/or reproduce from a recording track on a recording medium a time code which is not synchronized with the revolution of a rotary head, whereby even when the revolution period of the rotary head is special, the edition of the recording medium can be made with high accuracy and a track exclusively required by the time code becomes unnecessary. Also, a surplus calculating circuit for calculating a surplus when a number is divided by a divisor is disclosed, in which the surplus can be obtained only by the addition without carrying out the division in practice. Accordingly, time necessary for such calculation can be reduced and the scale of circuit arrangement can be miniaturized.