Let a capacitor of capacitance C and a resistance R be connected in series to a source of an alternating e.m.f. E as shown in Fig. (a).

The alternating current I at all points in the circuit has the same amplitude and phase, but the voltage across each element will be of different amplitude and phase.
(i) If VR is the voltage across R, then
VR = IR
Voltage across the the resistor is in phase with current.
(ii) If VL is the voltage across C, then
VC = IXC
Voltage across the capacitor lags behind the current by a phase π/2.
Let us construct the phasor diagram for this circuit. A single phasor I is used to represent the current in each element and VR and VC represent voltage phasor. If VR is represented along OX by OL (current is also along OX) then, VC will be represented along OY' by OM because VC lags behind I by a phase π/2. This is graphically represented in Fig. (b). The resultant of VR and VC is represented by E and makes an angle Φ with current I
From the phasor diagram, we find that

where ZC = \(\sqrt{R^2+1/\omega^2 C^2}\) is the effective opposition offered by C and R and is called impedance of CR circuit.
Since Φ is the angle made by the resultant of VC and R with x-axis so from phasor diagram, we have

Eq. (2) gives the phase angle Φ by which alternating e.m.f. (voltage) lags behind the current in a CR circuit.