Is natural to ask at this point whether Kirchhoff’s law is the strongest possible set of equations that can be given for the case of program flow charts, Any execution of a computer program that goes from" start" to" stop" gives us a set of values E1, E2,…, E27 Because Kirchhoff himself applied it to electrical circuits instead of program flow charts. And the emphasis iw done, If there are solutions which meet Kirchhoff’s conditions but do not correspond to actual program execution.