Networks Analysis And Synthesis
To determine the polarity of the voltage drop across a resistor, it is necessary to know

E.m.f. in the circuit
Direction of current through the resistor
Value of current through the resistor
Value of resistor

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Networks Analysis And Synthesis
Kirchhoff s current law states that

Net current flow at the junction is positive
Hebraic sum of the currents meeting at the junction is zero
No current can leave the junction without some current entering it
Total sum of currents meeting at the junction is zero

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