- AWhile traversing in a closed loop, if negative pole of cell is encountered first, then the emf is negative.
- BThe product of resistance and current in an arm is taken to be positive if the direction of current is opposite to the direction in which one moves along the closed loop.
- CCurrent flowing away from a junction is taken as positive.
- DWhile traversing in a closed loop, if positive pole of cell is encountered first, then the emf is positive.