An atom is a neutral particle, an ion is a charged particle.Taking a sodium (23Na) and sodium ion (Na+) as an example:Firstly, we need to break down both into their subatomic particles (protons, neutrons and electrons):The sodium atom has:-11 protons (I know this from the atomic number of the periodic table)-12 neutrons (mass number is 23, 23-11 = 12)-11 electrons (atomic number also gives the number of electrons)The sodium (Na+) ion has:-11 protons-12 neutrons-10 electronsWhat is the major difference between the two? Na+has one less electron than the sodium atom.Why does this mean that the sodium ion has a positive charge? Consider the relative charges of the subatomic particles:Proton = +1 (Way to remember this, Proton = Positive)Neutron = 0 (Way to remember this, Neutron = Neutral)Electron = -1The protons and electrons have electrical, but opposite charges. As the sodium atom has equal numbers of protons and electrons, the charges cancel each other out, forming an overall neutral charge- this applies to all atoms.The Na+ ion however has one more proton than electron, so the overall net charge is +1, hence the '+' sign after the Na.N.B.-it is NEVER proton transfer-if protons were transferred, the atoms would change element. Transfer of electrons (either gain or loss) results in the formation of ions.