In a standard Dc basic circuit using a battery to power a lamp via a switch
The current flow is resisted by the load or lamp and the resistance of the cable
Each cable has different resistances to the flow of current depending on the material of the conductor
So Dc circuits have only resistance
In Ac the resistances are the same,howeve,r because in AC the flow of current is reversed 50 times a second (the frequency)then as the current flows a magnetic field is built up,it then collapses.this happens 50 times a second
A coolapsing magnetic field will induce current flow
This magnetic field as it collapses,it induces an emf(electro motive force)into the current carrying conductor
This force is in opposition to the supply force and therefore is a reactance against the flow of that current
So in AC the oppostion to the flow of current is the sum of the resistance(as in DC)and the back EMF,which is called reactance The total of these are the impedance
Resistance and inductive reactance is impedence in an AC circuit