This lecture covers the fundamental concepts of electrical systems, including standard components like resistance, inductance, and capacitance, as well as voltage, electric current, and electrical circuits. It delves into complex notations in sinusoidal regime, the behavior of quadrupoles, conventions for current-voltage orientation, and the laws governing connections between quadrupoles. The lecture also explores impedance, power dissipation, RLC circuits, and the relationships between voltage and current in different dipoles. Additionally, it discusses the ideal transformer, coupling equations, gyrators, and the synthesis of knowledge in electroacoustics.