Although tools show “bytecode coverage”, in theory, what we aim to have in our control flow graphs is what we call basic blocks.

In this excerpt extracted from Pezzè and Young, Software Testing and Analysis: Process, Principles and Techniques, Wiley, 2007, chapter 5:

“The nodes in a control flow graph could represent individual program statements, or even individual machine operations, but it is desirable to make the graph model as compact and simple as possible. Usually, therefore, nodes in a control flow graph model of a program represent not a single point but rather a basic block, a maximal program region with a single entry and single exit point.”