Comparison of Electromotive Forces of Two Primary Cells:
Suppose we have to compare e.m.f. of two primary cells E1 and E2 with the help of potentiometer. For this purpose we prepare the circuit diagram as figure.
First of all we press key K1 and find out the balancing length l1 for cell E1. If k be the potential gradient of potentiometer wire, then
E1 = kl1 …………….. (1)

Now the key K1 is removed and K2 is fitted, then if l2 be the new balancing length, then
E2 = kl2 …………….. (2)
From equations (1) and (2), we have
\(\frac{E_{1}}{E_{2}}=\frac{l_{1}}{l_{2}}\) ……………. (3)