Let us consider 1 mole of an ideal gas as a Kelvin temperature T. It has NA molecules (Avogadro’s number). The internal energy of an ideal gas is entirely kinetic. The average K.E. per molecule of an ideal gas =21nkT, where n is degrees of freedom.
Therefore the internal energy of one mole of an ideal gas would be U=N(21nkT)=21nRT(∵k=R/NA)
Now, Cv=dTdU=2nR
and CP=2nR+R=(2n+1)R CvCP=2nR(2n+1)R=(1+n2)=γ