Assertion :Whole of work can be converted to heat but whole heat cannot be converted to work. Reason: Conversion of work into heat by friction and II law of thermodynamics are respectively responsible for statement.
Heat cannot be stored nor contained by any system because heat is a process function. A process function, or process quantity, is a physical quantity which describes the evolution or shift through which a thermodynamic system passes from an initial equilibrium state to another equilibrium state. Once a system absorbs heat, the latter is no longer heat, but internal energy of the system, i.e. it stops being heat because heat is no longer being transferred between two systems at different temperatures.
According to the First Law of thermodynamics, work can be completely converted into heat. For example, in an isothermal process, the temperature remains constant, so the change in internal energy is zero. So the work transfer is equal to heat transfer. In case of friction, the work done can be totally converted into heat.
From II law of thermodynamics, all the heat energy can't be converted into work because there must some loss or gain of heat energy during the process.
Both Assertion and Reason are correct and Reason is the correct explanation for Assertion