Mathematics plays vital role in various fields. Graph theory is a branch in Mathematics and its results have applications in many areas of the computing, social and natural sciences. Here we study about someobjects (points) connected by a particular relation among themselves. With the help of graph theory manymathematical models have been formulated to solve real life problems in different fields. Different kinds of optimization can be done with the help of graph theory in Physics, Chemistry, Computer Science, Communication Science, Electrical Engineering etc. Electrical circuits can be studied and simplified by using many well known theorems of Electrical Engineering. But it seems to be laborious to use the existing and traditional methods to find branch currents and loop currents of electrical circuits if it contains many branches. For this kind of difficulties graph theory is useful and powerful technique. Different kinds of optimization can be done with the help of graph theory. In this paper, we have formulated a graph theoretic model to find the currents of an electrical circuits containing finite number of ‘n’ branches.