This document provides an overview of alternating current (AC) circuits, including concepts such as root mean square (RMS) values, single element circuits (resistors, capacitors, and inductors), and the use of phasors for analysis. It explains the differences between AC and direct current (DC), outlines the behavior of AC circuits with respect to voltage and current phases, and introduces key formulas related to impedance and reactance. The goal is to equip readers with basic techniques for analyzing AC circuits effectively.