The paper introduces the electric circuit of frequency linear induction accelerator with magnetic commutation which forms on a load a sequence of two bipolar pulses separated from each other by time gap. The author proposes the technique for calculating the circuit elements and the results of calculation of output pulse parameters of the accelerator when modeling its active load operation. The obtained design values of the output pulses demonstrate the possibility in principle of such accelerator application for example in processes in the field of material science.