A closed switch makes a path, so the same circuit laws from DC circuits can determine current. Exact arithmetic here means exact results for the stated model inputs; measured inputs still carry uncertainty and significant-figure limits.
highlighted = computed this step
A closed switch completes a path
When the switch is closed, the battery, switch, load, and return wire make one conducting loop.
closed switch⇒conducting path
Compute the loop current
The source is 12 volts and the load is 4 ohm, so the closed path carries 3 amperes.
I=RV=4ohm12V=3A
Closed paths obey Ohm's law each time
Changing the source and load changes the current, but the rule is still the same closed-loop calculation. The diagram shows the middle row.