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For $N$ particles of a classical monatomic ideal gas, the equation of state and internal energy areOnly translational degrees of freedom contribute; the particle number is fixed throughout the thermodynamic cycle.

Macroscopically, an adiabatic process exchanges no heat with its surroundings: $\delta Q=0$. A reversible adiabatic process is therefore isentropic, since $dS=\delta Q_{\mathrm{rev}}/T=0$. Microscopically, the system is thermally isolated, so changes in its energy arise from work done by changing external parameters rather than random energy exchange with a heat bath; in a sufficiently slow change, the populations of the corresponding microscopic states are carried along without producing entropy.

For repeated operation the working substance must execute a thermodynamic cycle. Reversible isothermal contact at $T_2$ absorbs heat $Q_2$, a reversible adiabat changes the temperature to $T_1$, reversible isothermal contact at $T_1$ rejects heat $Q_1>0$, and a second adiabat returns to the initial state. This is the Carnot cycle. Reversibility and zero net entropy change giveThe thermal efficiency is the net work output divided by the absorbed heat:ConsequentlyThe Carnot theorem shows that any irreversible cycle has smaller efficiency, so the two isotherms joined by two adiabats are optimal.

Heat enters only during the constant-pressure step, so the heat capacity at constant pressure givesThe positive magnitude of the heat rejected during constant-volume cooling isBecause the working gas returns to its initial state, the thermodynamic cycle has zero net change in internal energy and $W=Q_1-Q_2$. Its thermal efficiency is therefore