What is Internal Resistance of a Cell? - QS Study
QS Study

The electric current in an external circuit flows from the positive terminal to the negative terminal of the cell, through different circuit elements. In order to maintain continuity, the current has to flow through the electrolyte of the cell, from its negative terminal to positive terminal. During this process of flow of current inside the cell, a resistance is offered to current flow by the electrolyte of the cell. This is termed as the internal resistance of the cell.

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A freshly prepared cell has low internal resistance and this increases with ageing.