I quote from the Link to the magnification calculator, that imtheguy provided:
"However, it still behaves similar to a single thin lens, which collects incoming parallel light rays (from the sun) into one single focal point. Its behaviour can thus be approximated by the well-known lens equation
1 / f = 1 / g + 1 / h (1)
where f is the focal length of the lens, g is the object distance (between object and lens), and h is the image distance (between lens and sensor). "
Obviously this is a bit theoretical, as it uses the simple "thin lens" equation. Modern lenses, especially those with internal focusing (IF) should, I think, not be looked at, as being thin lenses. Not the least, because the focal length changes with focusing distance!
Dimitrov actually illustrates that with Pentax lenses:
Focal Length Experiments
The explanations following the above mentioned calculator are, by the way, quite good.
Ben