Cut-set matrix:-A connected graph can be sapratted in two part by a moving certain of the graph. This is equivalent to cutting a graph in to two part hence it is refferd as cut-set.
A connected graph such as removal of this branches get sapratted in to two the element of cut set matrix as follows:-
                                                          [qij=1]
If branch j is in a cut set i with orientation of co-inside.
                                                          [qij=-1]
If branch j is in cut set i with orientation not co-inside.
                                                          [qij=0]
If branch j is not in the cut set.



For a graph with n node the no. of possible fundamental cut set is given by (n-1).
The orientation of fundamental cut set is selection that it co-inside the orientation of the defining twig of fundamental cut set. considard oriented graph shown in fig:-