While being part of the Formula Student team of NTUA, I worked on building an accurate electrical model of the accumulator. Our final goal was to create a Simulink model that can accurately describe the cell voltage dynamics in the whole State of Charge (SoC) range. When current is drawn from the cells, the terminal voltage drops in a way that is strongly dependent on the state of charge. That means that the output impedance of the cell is a function of the state of charge. Other variables affecting the output impedance are the temperature and the magnitude of the current. In this work those parameters were neglected and we assumed only a SoC dependence.