Kirchoff 's Current law: The algebric sum of all the current at a junction is equal to zero.
Σ I = 0
Thus From Above Equation we can state that : The current entering the junction is always equal to current leaving the Junction.
Kirchoff's Voltage law: The sum of all the EMF and Potential difference in a closed loop is equal to Zero.
Σ Emf + Σ IR = 0
1) The potential difference to be taken negative when we are tracing the loop in direction opposite to direction of flow of current.
2) The EMF to be taken positive when we are tracing from positive terminal to negative terminal of emf.
( Note: The sign convention can be taken opposite of the condition mentioned above)
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