This document discusses the conversion of flip flops, including converting an SR flip flop to a T flip flop and an SR flip flop to a JK flip flop. The generalized process for conversion involves using the excitation tables of the given and required flip flops to design a combinational logic circuit. This circuit, along with the given flip flop, produces the behavior of the required flip flop. Specifically, the document provides examples of converting an SR flip flop to a T flip flop using a truth table and K-maps and converting an SR flip flop to a JK flip flop using the same process.