The present study examines the relationship between thermal and configurational entropy in two resistors in parallel and in series. The objective is to introduce entropy in electric circuit analysis by considering the impact of system geometry on energy conversion in the circuit. Thermal entropy is derived from thermodynamics, whereas configurational entropy is derived from network modelling. It is observed that the relationship between thermal entropy and configurational entropy varies depending on the configuration of the resistors. In parallel resistors, thermal entropy decreases with configurational entropy, while in series resistors, the opposite is true. The implications of the maximum power transfer theorem and constructal law are discussed. The entropy generation for resistors at different temperatures was evaluated, and it was found that the consideration of resistor configurational entropy change was necessary for consistency. Furthermore, for the sake of generalization, a similar behaviour was observed in time-dependent circuits, either for resistor–capacitor circuits or circuits involving degradation.