When you first learned about circuits, you probably considered a battery (constant voltage) connected to a network of resistors. You learned about the rules for combining resistors in parallel and resistors in series and for simple circuits that allowed you to calculate all the (constant) currents through every part of the circuit and the (constant) voltages at every "interesting" point in the circuit. If the circuit was a bit more involved, you might need Kirchhoff's two laws to calculate currents and voltages. And maybe you learnt about parallel and series combinations of capacitors (which, for constant voltage and after the transient effects of charging them up, are just open circuits).
When you go to varying voltages and circuit elements like capacitors and inductors (in addition to resistors), you generally have to solve differential equations, rather than algebraic equations. Unless the voltage is a cosine: for a linear system, then every voltage and current is similarly a cosine (except that it may lag behind the input voltage by a phase). Then you can take advantage of the fact that you can represent the cosine as the real part of an exponential with an imaginary exponent using Euler's formula:
$$ V(t) = V_0 \cos \omega t = Re(V_0 e^{i\omega t})$$
You can then calculate things as if there is no time variation, using parallel and in-series rules and Kirchhoff's laws, and then at the very end, multiply by the complex exponential and take the real part. But there is one gotcha: you don't deal in bare resistances, capacitances and inductances any longer, you deal in impedances. The impedance of a circuit element is related to the "bare" quantity associated with the circuit element, but it is frequency-dependent and it is complex. Now you can pretend there is no time variation and go ahead and calculate using the usual algebraic rules, but with impedances. You come up with complex voltages and currents, but you know how the time variation can be accounted for: multiply by $e^{i\omega t}$ and take the real part. But note that if I take a complex voltage and multiply it by the exponential and then take the real part, there is going to be in general both a cosine and a sine term: in other words, the voltage at some point in the circuit is going to oscillate at the same frequency as the driving voltage, but it is generally not going to be in phase with the driving voltage.
Or you can set up the differential equations and solve them anew for every circuit you encounter. Then you don't introduce complex quantities at all, but I think you will agree that solving a circuit becomes much more cumbersome this way.
This is the idea but doing some actual calculations on simple circuits using both methods certainly helps. Here is a reference that you might enjoy: http://www.feynmanlectures.caltech.edu/II_22.html (but note the dependencies to a couple of lectures in the first volume - depending on your background, you might want to start with those).