Kirchoff's current law:
The current flowing in a conductor towards the junction is taken as positive and the current flowing away from the junction is taken as negative.
Kirchoff's voltage law:
Traverse a closed path of a circuit once completely in clockwise or anticlockwise direction.
While traversing a loop if negative pole of the cell is encountered first, then its emf is negative, otherwise positive.
The product of resistance and current in an arm of the circuit is taken positive if the direction of current in that arm is in the same sense as one moves in a closed path and is taken negative if the direction of current in that arm is opposite to the sense as one moves in a closed path.