Unit content
Electromotive force and internal resistance of a source
A steady current in a resistive circuit dissipates electrical energy. To maintain that current, a source such as a battery must use non-electrostatic processes to move charge from lower electric potential back toward higher electric potential inside the source.
The electromotive force (EMF), written $\mathcal E$, is the energy supplied by the source per unit charge:
$$\boxed{\mathcal E=\frac{W_{\rm source}}{q}}.$$
Its SI unit is the volt. Despite the name, EMF is not a force; it is an energy-per-charge quantity.
For an ideal voltage source with no internal losses, the terminal voltage equals the EMF.
Real source with internal resistance
A simple model of a real battery is an ideal EMF $\mathcal E$ in series with an internal resistance $r$.
When the source delivers current $I$ to an external load, the internal resistance produces an internal voltage drop
$$Ir.$$
The terminal voltage is therefore
$$\boxed{V_{\rm term}=\mathcal E-Ir}$$
for the discharging sign convention.
The larger the current drawn, the farther the terminal voltage falls below the open-circuit EMF.
When
$$I=0,$$
no internal voltage drop occurs and
$$\boxed{V_{\rm term}=\mathcal E}.$$
This is why measuring a battery with a very high-resistance voltmeter approximates its open-circuit EMF.
Battery connected to a resistor
Suppose a battery with EMF $\mathcal E$ and internal resistance $r$ drives an external resistor $R$.
Kirchhoff's loop law gives
$$\mathcal E-Ir-IR=0,$$
so
$$\boxed{I=\frac{\mathcal E}{R+r}}.$$
The terminal voltage across the external resistor is
$$V_{\rm term}=IR =\mathcal E\frac{R}{R+r}.$$
Worked example
A battery has
$$\mathcal E=12.0,\mathrm V$$
and
$$r=0.50,\Omega.$$
It is connected to
$$R=5.5,\Omega.$$
The current is
$$I=\frac{12.0}{5.5+0.50}=2.0,\mathrm A.$$
The terminal voltage is
$$V_{\rm term}=12.0-(2.0)(0.50)=\boxed{11.0,\mathrm V}.$$
The external resistor also has
$$IR=(2.0)(5.5)=11.0,\mathrm V,$$
as required.
Power supplied and lost internally
The ideal source converts other forms of energy into electrical energy at rate
$$\boxed{P_{\rm source}=\mathcal E I}.$$
The internal resistance dissipates
$$P_{\rm int}=I^2r,$$
while the external circuit receives terminal power
$$P_{\rm term}=V_{\rm term}I.$$
For the simple discharging model,
$$\mathcal E I=V_{\rm term}I+I^2r.$$
This is an energy balance: some source power reaches the external circuit and some becomes internal heating.
Charging a source
If an external circuit drives current into the source's positive terminal strongly enough, energy flows into the source rather than out of it. In the same series-resistance model, the terminal voltage during charging can exceed the EMF because the current direction through $r$ reverses relative to the discharging convention.
Real batteries have chemistry-dependent behavior that is more complicated than one constant internal resistance. The model is nevertheless useful for separating a source's energy-per-charge capability from the voltage losses that appear when current flows.