Sign Convention

It is obvious to think of current as flow of electrons. But, standard convention is to take the flow of protons to determine direction of the current.

In the given circuit, the current direction depends on polarity of the source voltage. Current always flow from positive side to the negative side of the source as shown in the schematic diagram of Figure (a) where Vs is the source voltage, VL is the voltage across the load and I is the loop current flowing in the clockwise direction.

Observe that voltage polarity and current direction in sink is opposite to that of source.

In Source                      current leaves from the positive terminal

In Load (Sink)               current enters from the positive terminal

A reversal in source voltage polarity changes the direction of current flow and vice versa as shown in Figures (a) and (b). 

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