The field of electrical engineering is a large and diverse one. Often included under the general title of electrical engineer are the fields of electronics, semiconductors, computer science, power, lighting and electromagnetics. This chapter provides a brief review of basic concepts that serve as background for the electrical engineer. It presents the definitions of basic electrical quantities: force, energy, power, charge, current, voltage, electric field, magnetic field and magnetic flux. The chapter also provides the definitions of resistance, capacitance, inductance and so on. In a circuit containing resistive elements only, the voltage and current are in phase. When inductive and/or capacitive elements are present, the energy is not dissipated in these elements but is stored and returned to the circuit every half cycle. Transformers are used in many stages in distributing power from the generating station to the user. The ammeter, voltmeter, wattmeter, power factor meter, and foot-candle meter are usually required to do an electrical survey or audit.