A potentiometer is an accurate and versatile device to make electrical measurements of E.M.F. because the method involves :-
(1) Potential gradients
(2) A condition of no current flow through the galvanometer
(3) A combination of cells, galvanometer and resistances
(4) Cells

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(2) Reading of potentiometer is accurate because during taking reading it does not draw any current from the circuit.

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