You can write the equation in 3 different ways, depending on which quantity you want to be the dependent variable. Any one of the three forms can be derived from either of the other two with a simple algebra operation. They're all the same relationship, described by "Ohm's Law".
==> Current = (potential difference) / (resistance)
==> Potential difference = (current) x (resistance)
==> Resistance = (potential difference) / (resistance)