Let a capacitor of capacitance C be connected to an alternating source as shown in Fig. (a).
Let instantaneous alternating e.m.f. be given by
E = E0 sin ωt ...........(1)

If I and q are current and charge in the circuit at any time t, then
Instantaneous e.m.f. across the capacitor
E = \(\frac{q}{C}\)
or q = CE
Using Eq. (1). we get
q = CE0 sin ωt
The instantaneous current is the rate of growth of charge on the capacitor
So I = \(\frac{dq}{dt} = \frac{d}{dt} \) (CE0 sin ωt)
= CE0 \(\frac{d}{dt} \) sin ωt
= ω CE0 cos ωt
= \(\frac{E_0}{1/\omega C}\) cos ωt
or I = I0 cos ωt ............(2)
where I0 = \(\frac{E_0}{1/\omega C}\) is the peak value of a.c. and \(\frac{1}{\omega C}\) is the resistance offered by the capacitor and is called capacitive reactance denoted by XC(= \(\frac{1}{\omega C}\))
Eq.(2) can be written as
I = I0 sin (ωt + \(\frac{\pi}{2}\)) ............(3)
From Eq.(2) and (3), we find that the current leads the e.m.f. by a phase \(\frac{\pi}{2}\). Fig. (b) is the graphical representation of time variation of E and I.
Fig. (c) is the phasor diagram representing the phase relationship between alternating e.m.f. and current.