The convention is that when primary current enters the P1 terminal, secondary current

leaves the S1 terminal as shown by the arrows in Fig. 5. (or when current enters the P2 terminal,
it leaves the S2 terminal.
P1

P2
S1

S2

FIGURE: 5
Since a. c current is continually reversing its direction, one might well ask what the significance
is of polarity marking. Its significance is in showing the direction of current flow relative to
another current or to a voltage as well as to aid in making proper connections