Source Transformation

If we contain any source embedded in a network, say this source is a current source containing a value I and there exist a resistance containing a value R, in parallel to it. We may replace it by a voltage source of value V=IR in series with similar resistance R.

The reverse is also correct that is a voltage source V, in series having a resistance R may be replaced by a current source with a value I= V/R

In parallel to the resistance R.

Parameters in circuit, for instance an output voltage remain unchanged within these transformations.