Resistance

The relationship V = IR applies for resistors in an AC circuit, so

I = V/R = (Vo / R) sin(ωt) = Io sin(ωt)

In AC circuits we'll talk a lot about the phase of the current relative to the voltage. In a circuit which only involves resistors, the current and voltage are in phase with each other, which means that the peak voltage is reached at the same instant as peak current. In circuits which have capacitors and inductors (coils) the phase relationships will be quite different.

Resistance is essentially friction against the motion of electrons. It is present in all conductors to some extent (except superconductors!), most notably in resistors. When alternating current goes through a resistance, a voltage drop is produced that is in-phase with the current. Resistance is mathematically symbolized by the letter “R” and is measured in the unit of ohms (Ω).