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Yes, circuit theory works equally well for ac or dc. But ac circuits also allow capacitance and inductance in addition to resistance, and this is allowed for by using complex numbers for the impedance of the components.

So if the supply voltage is 100 v and there is a resistor of 4 ohms in series with a perfect inductor with a reactance of 3 ohms across the supply, the total impedance is 4+j3 ohms, so the current is

100/(4+j3) ohms, which is 20 amps but its total description it 16-j12 amps, showing that the current lags the voltage by 36.87 degrees of phase.

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Q: Do the rules of 0hm's lawas learned in dc theory also apply to ac circuits?
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