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Electromotive force, or voltage, is measured in volts. It makes current flow in electric circuits. It is related to current and resistance by Ohm's law. And I don't know what you mean by "excess accumulation of electric charge"...

Voltage is energy per charge, or joules per coulomb. That energy overcomes resistance in ohms and forces a current in coulombs per second (amperes) to flow. This is ohm's law; that one volt is one ampere divided by one ohm. Voltage is measured as a potential difference between two points, whereas current is a charge passing a single point. In moving from one level of energy to another, that charge does work. The watt is one joule per second, and is also volts times amperes.

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Q: What is true about current it is related to voltage and resistance by ohms law it is the flow of electric charges it is the excess accumulation of electric charge?
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