Internal Resistance of a battery
The
lightbulb is represented by the resistor, R. The battery is represented by two
symbols surrounded by a dashed line. The battery represents an ideal emf and
the resistor, r called the internal resistance of the battery.
When
the current through a source of emf is zero, the terminal voltage (the
potential difference between its terminals) is equal to the emf. When the
source supplies current to a load such as lightbulb or resistor, its terminal
voltage is less than emf. There is a voltage drop due to the internal
resistance of the source.
The
terminal voltage is
Where,
I is the current
R is the internal resistance
Ir is the voltage drop across the
internal resistance
We can treat emf as ideal 
.
.
Kirchoff’s Rule
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