Potential drop when current flows through a resistor

[projjal]

What is the reason for the potential drop when current flows through a resistor? Is it due to conversion of potential energy of the electrons into thermal energy while flowing through the resistor?

 

[NascentOxygen]

The "volt" has units of joules/coulomb, and the joule is a unit of work. So, yes, in a resistance electrical energy is being converted into thermal energy.