
i. If a current (I) flows through an emf device, there is an internal resistance (r) and the emf (E) differs from the potential difference across its two terminals (V).
V = E – Ir ……… (1)
ii. The negative sign is due to the fact that the current I flows through the emf device from the negative terminal to the positive terminal.
iii. By the application of Ohm’s law,
V = IR …….(2)
From equations (1) and (2),
IR = E – Ir
∴ \(\frac{E}{R+r}\)