Ohms Law for AC Series & Parallel circuits
Ohms Law for AC -- Alternating Current -- is different from Ohm's Law for DC -- Direct Current -- circuits because DC circuits have only pure resistance. AC circuits may contain Inductive(coil) and/or capacitive(capacitor) reactive circuits. These circuits affect the phase of the voltage and current. This phase shift must be taken into account when analyzing the circuit.

Inductor or Coil symbol "L" is Measured by it's inductance in units of Henries
A capacitor or condenser symbol "C" is Measured by it's capacitance in farads.