  Mathematics has many useful properties for developing of complex software
systems. One is that it can exactly describe a physical situation of the object
or outcome of an action. Mathematics support abstraction and this is an
excellent medium for modeling, since it is an exact medium there is a little
possibility of ambiguity. This paper demonstrates that mathematics provides a
high level of validation when it is used as a software medium. It also outlines
distinguishing characteristics of structural testing which is based on the
source code of the program tested. Structural testing methods are very amenable
to rigorous definition, mathematical analysis and precise measurement. Finally,
it also discusses functional and structural testing debate to have a sense of
complete testing. Any program can be considered to be a function in the sense
that program input forms its domain and program outputs form its range. In
general discrete mathematics is more applicable to functional testing, while
graph theory pertains more to structural testing.
