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Somnath Best Answer
The relation between Universal gas constant and Boltzman constant is R=N'K ............ 1 Where N' is avogrado number. Now I am explaining why and where k is used. The ideal gas equation for n mole of gas is PV=nRT ............................................2 Here n is no of mole of the gas. Now using the first relation PV=nN'KT PV=NKT ............................................. 3 Here N=nN' is the total no of molecule in the gas. So when K is used then N represent the total no of molecule and when R is used then n represents the no of mole. I thik now you can understand the use of R and K.