Kirchoff's law is basically used for solving da complex electrical circuits which involve many resistances, loops n junctions.
Dis is how it goes
1. JUNCTION RULE: current is distributed in all da branches joining da junction.
2. LOOP RULE: this states dat da total potential difference across a closed cirular loop is 0.
whenever v consider a loop then da direction of current i should b frm + end to da -ve end of da battery. (current moves frm higher potential point to lower potential point)
SIGN CONVENTIONS
In a Battery - to + is taken to be positive +Emf & - to + is (- emf)negetive.
In a Resistor if i current flows frm higher to lower potential then take V = - ir
and if current is frm lower to higher potential then take V = + ir..