Suppose the galvanometer has a coil resistance of Rg and gives full deflection when current Ig is passed through it. Now for conversion purpose, we connect a low resistance Rs, called shunt, in parallel with the terminals of the galvanometer coil. When large current I flows in the circuit, it divides at point A with Ig goes into the galvanometer and the remaining portion (I – Ig) passes through the shunt. Suppose this current is denoted by Is. Since both galvanometer and the shunt are in parallel, the potential difference across both is same, or, Vg = Vs = V. Therefore, applying Ohm’s law, Vg = Ig Rg and Vs = Is Rs
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