This document discusses the application of graph theory in electric circuit analysis. It explains how to convert an electric circuit into an oriented graph by representing each element as a line segment between nodes. Key graph theory terms are defined such as elements, nodes, branches, trees, and links. Different matrix representations are derived from the oriented graph, including the element node incidence matrix, reduced incidence matrix, basic loop matrix, and basic cut-set matrix. Procedures for using these matrices to solve circuits using Kirchhoff's voltage and current laws are provided.