The statements of Kirchhoff’s laws are shown in Art. For DC networks except that instead of algebraic sum of currents and voltages, we take phasors or vector sums for AC networks.
1. KIRCHHOFF’S CURRENT LAW:

According to this law, in any electrical network, the phasors sum of the currents meeting at a junction is zero. 
In other words, ∑ I = 0 —– at a junction.
Put in another way, it simply means that in any electrical circuit the phasors sum of the currents flowing towards a junction is equal to the phasors sum of the currents going away from that junction. 

2. KIRCHHOFF’S VOLTAGE LAW:

According to this law, the phasors sum of the voltage drops across each of the conductors in any closed path (or mesh) in a network plus the phasors sum of the emfs connected in that path is zero. 
In other words, ∑ IR + ∑ emf = 0 —- round a mesh.

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