An alternating emf VP from an ac source is applied across the primary coil of a transformer. This sets up an alternating current IP in the primary circuit and also produces an alternating magnetic flux through the primary coil such that
Vp = - Np \(\cfrac{dΦ_P}{dt}\),
where Np is the number of turns of the primary coil and Φp is the magnetic flux through each turn.

Parts of a step down transformer
Assuming an ideal transformer (i.e., there is no leakage of magnetic flux), the same magnetic flux links both the primary and the secondary coils,
i. e., Φp = Φs
As a result, the alternating emf induced in the secondary coil,
VS = NS \(\cfrac{dΦ_S}{dt}\) = - NS \(\cfrac{dΦ_P}{dt}\)
where NS is the number of turns of the secondary coil. If the secondary circuit is completed by a resistance R, the secondary current is IS = VS/R, assuming the resistance of the coil to be far less than R. Ignoring power losses, the power delivered to the primary coil equals that taken out of the secondary coil, so
VpIp = VsIs .
∴ \(\cfrac{V_p}{V_s}\) = \(\cfrac{I_s}{I_p}\)
which is the required expression.