Fourier series approximates periodic functions, while Fourier transforms apply to non-periodic functions, providing a frequency spectrum. The Fourier transform is a generalization of the Fourier series, yielding discrete frequencies for periodic functions. Both transforms allow for the perfect reconstruction of the original function, but approximations arise when truncating infinite series or band-limiting transforms. This discussion also touches on resources for learning digital electronics, specifically topics like encoders, decoders, and sequential circuits. Recommendations for books on these subjects emphasize the importance of good ratings for effective learning.