Category: Bookkeeping

These tools can also track schedules and expenses for your own projects, such as redeveloping a property you own or opening a new location. Xero only has a single template for invoicing, where you can create custom templates and customize them according to your needs. While the invoice template is decent enough, it would be nice to have more options to choose from. For payment management, Xero offers plenty of extra features like automatic reminders, recurring invoices, and Xero to Xero, so you can send and receive money from other Xero users.

• For example, once you open the Sales overview and start working with its functions, you use standard conventions for data entry and navigation.
• However, Xero is not suitable for all types of business, particularly those with very high transaction volumes.
• One downside, though, is that readability is sometimes an issue because of light type and small fonts.
• While the obvious lack of live support might not always be the best part of the overall package there is much to like with this service.
• Xero is a cloud-based, double-entry accounting software for small businesses not exceeding 2,000 transactions a month.

Coming to terms with all the advanced features of an accounting tool like Xero can take some time. With API access to explore, authentication strategies, automation tools, and integrations with other services, you may find yourself needing guidance from time to time. The expenses section within Xero will allow you to manage your bills, purchase orders, and employee expense claim tracking, which includes a receipt analysis feature. They’re visually set up much like the Sales section, so all bills are ordered in a list view so you can see each due date, who you owe money to, and more.

Pricing

However, you cannot make estimates or purchase orders, a feature which is present in QuickBooks and FreshBooks. Xero does not support complete online banking, but you can still import statements, write checks and make payments through PayPal. Many of the more advanced features are reserved for the most expensive plan. Xero’s best features, such as the expense management and multi-currency support feature, are only available if you opt for the Established plan. The cheapest monthly plan also has a limit on how many invoices you can send and bills you can create.

We found roughly 6,100 reviews for Xero Accounting on reputable online review aggregator websites, and the majority of this feedback is positive. By our count, Xero maintains an average rating score of around 4.1/5, which indicates widespread but not universal acclaim for its services. However, it can sometimes be a bit difficult to navigate Xero’s user interface and find what you need, so we chose to dock a couple of points for this aspect. Xero is an outstanding option for any small business seeking a collaborative accounting platform at a reasonable price point. Let’s quickly run down some of its pros and cons before we take a deeper dive.

Is Xero better than Sage?

With a wide variety of features and integrations, the software caters well to the demands of businesses of all sizes. User reviews of Xero have been mostly positive but some features require improvements such as the bank feed which experiences frequent glitches. In my view, an increase in its customisation options would also drastically increase the overall user experience. Aside from these minor drawbacks, Xero is a comprehensive payroll solution with a smooth user experience. FreshBooks starts at $8.50 per month and incorporates standout features like team roles and time tracking on all plans.

• If you can’t find the answer to a question from any of the above resources, you can contact Xero via the support page to request additional help.
• Xero is a cloud-based accounting software product that’s easy to use and integrates with more than 1,000 apps.
• This will save you money on fees and ensure you get the real, mid-market exchange rate.
• Xero is cloud-based, so you don’t need to download or install programs.
• There’s also the option to quickly and easily create quotes which you then convert into bills, purchase orders, invoices, and more.

If you are looking for payroll software in addition to accounting software, be sure to check out our guide to the best payroll software for 2023. The Early plan costs $13 per month and lets users send up to 20 invoices and schedule up to five bills per month (Figure A). Other features include reconciling bank transactions and capturing bills and receipts with Hubdoc. Xero is a cloud-based, double-entry accounting software tool that is designed with small businesses in mind.

Review methodology

If you’re looking for dedicated project management tools, check out our picks for the best project management software on the market today. There’s also a timer for recording billable hours per task and tying it to an invoice. You can invoice by time entry or task, and you can mark up your prices based on your estimates in just one click. We liked that Xero https://personal-accounting.org/what-is-a-ledger-account/ makes it easy to manage your projects and make them more profitable. Xero offers professional double-entry bookkeeping functionality, so your transactions will be entered as a debit as well as a credit. That will keep you on track without needing to take extra steps, as well as enable you to schedule upcoming payments and batch-pay suppliers in advance.

(6 year advisor user)Xero has numerous product updates that have slowed down and made the backend of Xero clunky, not user friendly and overall a bad experience. Let alone the myriad of work arounds for solutions and issues when coming to locking and unlocking the financials. Dont even get me started on payroll and lack of support in timely fashion. Xero has recently updated its invoicing xero software review feature to offer more professionally polished invoices so you can add a logo or other branding information on the invoice. There is an option to create an invoice online that can be sent from your mobile device, or if you prefer, you can print the invoice and mail it to your customer. In addition, when you enter a new customer or vendor, you can add custom details such as a discount.

Xero is a powerful accounting tool, with a host of money management features, including 800+ integrations, ample reports, and unlimited users. Xero is cloud-based accounting software based out of New Zealand that has been giving QuickBooks a run for its money since 2006. Xero is a robust accounting solution with sophisticated accounting features, ample reports, 800+ integrations, and unlimited users.

This ratio is calculated by dividing the amount you owe on your mortgage by the value of your home. So, if the mortgage balance is $160,000 and the value of your home is $200,000, the loan-to-value ratio is 80%. An 80% ratio translates into 20% equity, which would meet the equity https://turbo-tax.org/what-can-you-deduct-on-your-income-tax-when-you/ requirements of most cash-out lenders. Your tax rate and your assessment are used to calculate the amount you pay in property taxes every year. For example, if your property is assessed at $200,000 and your tax rate is 4%, you will pay $8,000 each year in property taxes.

These changes are all federal tax changes, however, and your state’s laws may be different. California, for example, still allows taxpayers to deduct interest on mortgages up to $1 million. State tax rates are lower than federal tax rates, though, so the deduction is more valuable at the federal level. For example, suppose you decide to refinance your mortgage on October 1, 2019.

The Risks of Cash-Out Refinancing

Itemizing only makes sense if your itemized deductions total more than the standard deduction, which is between $12,200 and $24,400 for the 2019 tax year, depending on your filing status. So, if you refinance an older home acquisition loan, the more-generous limits will apply, and you can potentially treat that much of the refinanced loan balance as tax-favored home acquisition debt. Plus, you can potentially deduct or amortize the related refinancing points as well.

Many people wonder if there’s a way to get a little extra spending money out of a refinancing deal. You could deduct discount points when it comes time to refinance, however, you normally spread out this deduction in equal amounts during the life of the loan. Points can be complicated when it comes to deductions, and that is especially the case if you used a portion of your refinanced loan’s proceeds to improve your primary home. Considering you have enough equity, you can refinance for $270,000 and receive the extra $70,000 as a lump sum payment.

Can You Deduct Both Property Taxes and Mortgage Interest?

On that date, the balance of your old mortgage (incurred when you bought the home) is $325,000. You take out a new 20-year $450,000 mortgage and pay 1 point ($4,500). You plan to use the additional $125,000 from the new mortgage to eliminate credit card balances, pay off your car loan and go on a vacation to Disney World.

Based on this example, an investor or homeowner would be able to pull a maximum of $50,000 in cash out of the property by doing a cash out refinance. The amount is calculated by subtracting the previous mortgage balance of $150,000 from the new mortgage amount of $200,000. Introduced along with the income tax in 1913, the mortgage interest tax deduction has since become the favorite tax deduction for millions of U.S. homeowners. If you’ve been paying 5 percent on a 30-year mortgage loan and refinance to a 15-year fixed-rate mortgage at 3 percent, you’ve suddenly reduced your interest costs by 40 percent. “People often make the mistake of thinking that the points and fees paid on a refinance are tax deductible just as they may have been when they originally obtained the mortgage on their home,” says Jones. If you refinanced your mortgage in 2022, there are some specific “dos” and “don’ts” you need to know prior to filing your income taxes, as well as a few pointers that might help you lower your tax bite.

Refinancing to pay off debts

If you finalize your refinancing on or near the date that your property taxes are due, you may end up paying those taxes at the closing. If that’s the case, you may be able to deduct the property taxes paid during a refinance on your next income tax return. However, only property tax payments that you (or the mortgage servicer) actually made during the year are deductible. You can’t deduct cash put into escrow for future property tax payments. You can deduct closing costs– the fees you pay to your lender, title insurer and other third parties that originate your mortgage loan – when you refinance a rental property. That’s because the money you earn from a rental is considered taxable income.

• It’s important to know those terms so you don’t run into unpleasant financial surprises down the road.
• If you have equity in your home, you may be able to leverage it through a refinance.
• The cash you receive is a type of debt you’ll need to repay over time.
• Private mortgage insurance, FHA mortgage insurance premiums, FHA up-front mortgage insurance, the VA funding fee, the USDA guarantee fee and the UDSA’s annual mortgage insurance all qualify.

The deduction is not a reason to get a mortgage or to keep a mortgage you’re ready to pay off. For most people, it’s also not a reason to stretch your homebuying budget. Eligible homeowners can claim the mortgage interest tax deduction on Schedule A of their annual tax returns. Schedule A accompanies Form 1040 or 1040-SR (a simplified 1040 for seniors). The mortgage interest deduction benefits far fewer households under the new law.

They are not tax efficient and an investor should consult with his/her tax advisor prior to investing. The value of the investment may fall as well as rise and investors may get back less than they invested. Better Real Estate employs real estate agents (“Better Real Estate Agents”) and also maintains a nationwide network of partner brokerages and real estate agents (“Better Real Estate Partner Agents”).

• However, some homeowners can deduct the entirety of their mortgage interest paid, as long as they meet certain requirements.
• Based on the information you have provided, you are eligible to continue your home loan process online with Rocket Mortgage.
• For example, if two people own the house equally, each can deduct up to 50% of the mortgage interest from taxes, subject to mortgage interest deduction limits.
• For 2019, his amortization deduction will be $200 ($6,000 divided by 180 months times 6 months).
• You see, when you unlock your home equity by doing a cash-out refinance, your mortgage balance goes up.
• This means that as your loan gets closer to maturity, you’ll be able to claim less and less in interest deductions because more of your payments go toward the principal.

But one of the questions that frequently comes up is whether money from a cash out refinance is taxed. Essentially, the homeowner receives no benefit for the paid interest, and the mortgage interest deduction goes unclaimed. Since you’re actually taking a loan against https://turbo-tax.org/ your home — borrowing your own money — proceeds from a cash-out refinance aren’t treated as income for tax purposes. The old rules allowed you to deduct interest on an added $100,000 of the loan, or $50,000 each for married couples filing separate returns.

What is a home equity loan?

When you make payments on your mortgage, you will slowly build equity in your home. Equity is essentially the part of your house that is truly your own, as it is the portion of your home that you have paid off. If you instead use that $60,000 to put your child through college, you may only be able to deduct a portion of this new debt according to the limits set for home equity loans. Meanwhile, take a look at our refinance loan products, and when you’re ready, you can always apply online. If you’re self-employed or a small business owner and add a home office, you might be able to deduct the interest you pay toward your cash-out refinance.

A cash-out refinance could have some, but you will not have to pay income tax on the equity you cashed out. It is recommended that you claim the standard deduction if your itemized deductions total less. Keep in mind that you aren’t able to claim any mortgage-related deductions if you choose the standard deduction. Here we will take a look at various tax deductions that you could cash in on when you go to refinance your home. You may enjoy a lower interest rate, decrease your monthly payment, or have a shorter payoff term.

The cash you collect from a cash-out refinancing isn’t considered income. Instead of being considered income, a cash-out refinance is simply a loan. Previously, homeowners were able to deduct interest paid on a home equity loan for a reason other than home renovation, such as college tuition costs. Now you must use the money for improving your home to qualify for a deduction. When you increase your property’s value, you may also receive more money when it is time to sell your home. These improvements may also reduce your liability for capital gains tax.

Accurate and comprehensive bookkeeping is imperative to discover and stop these types of fraud. ” According to the website “techopedia,” a small business is one with fewer than 99 employees, while a medium-sized business has fewer than 1,000. Small businesses may include things such as dentist offices and clinics as well as hair salons and restaurants. Medium-sized businesses may include hotel chains or markets as well as manufacturers. He or she may be an in-house employee or an employee of a business that provides outsourced bookkeeper services.

If you enjoy working with numbers and are detail-oriented, full-charge bookkeeping could be a rewarding choice of career. Although the field of bookkeeping and company-based accounting is projected to decline, almost all of the decline is represented by entry-level clerk positions being reduced by automation and technology. Most owners are not experienced in double-entry bookkeeping and lack the time to learn the ins and outs of payroll taxes, deposits, and tax reporting.

Partner Spotlight: Learn the 7-Figure Amazon FBA Success Strategy with Sumner Hobart from Amazing Escape Plan

Consider your overhead costs and current accounting staffing needs before taking the plunge into a full-time hire. Someone capable of end-to-end accounting is going to cost a company more than someone less experienced in bookkeeping. The bookkeeper https://www.bookstime.com/articles/opening-balance-equity-what-is-it-and-how-to-fix-it may also run a cash-flow statement and a statement of owner’s equity, depending on the needs and structure of the company. Owners or management may request periodic reports from the full charge bookkeeper, such as job-cost reports or sales reports.

Employment options that feature similar job responsibilities to bookkeepers include account collectors, auditors, budget analysts, and bill collectors. Bookkeepers may also find that jobs like cost estimators, financial clerks, purchasing agents, and loan officers have similar responsibilities. Bringing someone on as an in-house full-time employee requires extra costs on your end, such as benefits and health care, whereas contractors are not entitled to these perks. You may not know how long you’ll need someone, but comparing the monthly bookkeeping cost of a contractor versus an in-house employee is the best way to see this angle side by side.

Full Charge Bookkeeping: Definition, Duties and Differences

US institutions that can provide these include the American Institute of Professional Bookkeepers, the National Association of Certified Public Bookkeepers, and other educational or career institutions. They demand different requirements, but one of the basics is previous professional experience and passing an exam. A bookkeeper who obtains this certification shows employers not only that they are competent in their knowledge and skills but also that they have a good understanding of the industry standards. Proficient knowledge of accounting and financial regulatory standards is a must. Proficiency is fundamental for full charge bookkeepers who manage all the accounting work done in a company. This knowledge affects the consistency and accuracy of financial statements and other reports.

The full charge bookkeeper will supervise these employees, helping to organize work flow and verifying accuracy of work. Some full charge bookkeepers in small companies wear many hats, working or supervising in areas such as purchasing, inventory and human resources. According to full charge bookkeeper further statistics from the BLS and its occupational employment statistics report for bookkeeping, accounting, and auditing clerks, the highest wages for these jobs reach an annual wage of $62,410. This website is using a security service to protect itself from online attacks.

For example, the model for a simplified ANOVA with one type of treatment at different levels. The randomization-based analysis has the disadvantage that its exposition involves tedious algebra and extensive time. Since the randomization-based analysis is complicated and is closely approximated by the approach using a normal linear model, most teachers emphasize the normal linear model approach. Few statisticians object to model-based analysis of balanced randomized experiments. [11] Analysis of variance became widely known after being included in Fisher’s 1925 book Statistical Methods for Research Workers.

• You need to know what type of variables you are working with to choose the right statistical test for your data and interpret your results.
• During times of market uncertainty, your enterprise experiences unexpected changes in revenue, expenses, or other financial metrics.
• As shown by the second illustration, the distributions have variances that are considerably smaller than in the first case, and the means are more distinguishable.
• Variance analysis is an essential tool for business graduates to have in their toolkits as they enter the workforce.
• However, it results in fewer type I errors and is appropriate for a range of issues.
• Reporting delay is experienced when variance analysis is conducted, which is normally during an annual budgeting timeframe.

Thus, by using Variance Analysis, Ram International can identify the cost components showing variation and take corrective actions accordingly. Harold Averkamp (CPA, MBA) has worked as a university accounting instructor, accountant, and consultant for more than 25 years. The distance between each number in the collection and the mean (average) and, consequently, the distance between each other is measured.

How to conduct variance analysis (formula & example)?

It is very difficult to point out the causes and assign responsibilities to specific individuals or departments within an organization. The difficulty arises from the management failing to understand the operational environment of a company, creating room for variances in production and operation. Amid turbulent market conditions, as companies prepare for the latter half of 2023 and 2024, enterprises’ finance chiefs are recommending various enhancements to improve decision-making.

The normal-model based ANOVA analysis assumes the independence, normality, and homogeneity of variances of the residuals. The randomization-based analysis assumes only the homogeneity of the variances of the residuals (as a consequence of unit-treatment additivity) and uses the randomization procedure of the experiment. Both these analyses require homoscedasticity, as an assumption for the normal-model analysis and as a consequence of randomization and additivity for the randomization-based analysis. Since the units of variance are much larger than those of a typical value of a data set, it’s harder to interpret the variance number intuitively. That’s why standard deviation is often preferred as a main measure of variability. Isolating changes and taking immediate action can make variance analysis a critical part of your operations.

Want More Helpful Articles About Running a Business?

Flexed budget acts as a bridge between the original budget (fixed budget) and the actual results. Standard costing is only ideal for companies involved in mass production, as they are easier https://accounting-services.net/accounting-for-startups-the-ultimate-startup/ to maintain historical benchmark standard for manufactured products. Businesses that produce smaller batches of goods find it difficult to develop standards each time they manufacture goods.

Knowing that you missed your target budget is one thing, but you need to see more than what appears on your financial statements. You need a quantitative investigation into why your target budget wasn’t met so Cash vs Accrual Accounting For Non-Profits: Which is Right for Your Organization? you can make evidence-based decisions for your business’s financial future. ANOVA will tell you if there are differences among the levels of the independent variable, but not which differences are significant.

Associated analysis

A higher quantity in the actual variance than the standard variance is unfavorable because more materials are required than envisioned. It can be a game-changing factor to give you a competitive advantage, improve your enterprise’s financial stability, and help you make data-driven decisions that can help them thrive in the long run. Material variances are calculated and included in a variance analysis report by calculating the difference between the standard and the actual costs of raw materials used in a company’s production process. Material variances are sub-divided into the material price and material usage variance, which calculate variances in price and quantity of raw materials used. Different types of variances can occur in cash forecasting due to various reasons such as changes in market conditions, customer behavior, operational issues, and timing issues, among other factors. By understanding the underlying causes of these variances, companies can make necessary adjustments to their forecasting models, mitigate risks, and improve their overall financial performance.

Texts vary in their recommendations regarding the continuation of the ANOVA procedure after encountering an interaction. Neither the calculations of significance nor the estimated treatment effects can be taken at face value. “A significant interaction will often mask the significance of main effects.”[42] Graphical methods are recommended to enhance understanding. A lengthy discussion of interactions is available in Cox (1958).[43] Some interactions can be removed (by transformations) while others cannot. In cost accounting, a standard is a benchmark or a “norm” used in measuring performance. In many organizations, standards are set for both the cost and quantity of materials, labor, and overhead needed to produce goods or provide services.

The qualitative flow net in Figure 5.13 has been developed for a soil whose unsaturated characteristic curves are those shown on the inset graphs. Often, both equipotential lines and flow lines need to be erased and redrawn repeatedly before achieving curvilinear squares with equipotential lines meeting the water table at right angles and at an elevation equal to their value. Even after adjustment, a hand drawn flow net is only an approximate solution to the flow equations. For the purpose of this book, a fairly precise flow net is shown as Figure Box 4-5. The flow net does not provide precision to the 3 significant figures shown in the contour labels in the diagram.

• This phenomenon can be observed in the flow tubes in the upper left-hand corner of the flow net in Figure 5.13, where the gradients increase toward the surface.
• Figure Box 4-6 – Some flow nets may include partial flow tubes as shown here by the narrow flow tube at the bottom of the flow net.
• Analytical methods are limited to flow problems in which the region of flow, boundary conditions, and geologic configuration are simple and regular.
• That is, any point (x,y) in the original coordinate system will be moved to a point (x,Y) in the transformed coordinate system where, Y is defined in Equation Box 5-1.
• Here, first boundary condition is the upstream surface, from where the flow starts and if we notice, it is the first equipotential line of our flow net as at every point on this line the total head is same.
• It seems to us that the transformation techniques introduced in this section provide an indirect but satisfying explanation of this phenomenon.
• Anisotropy in the horizontal plane is generally the result of a directional fabric in the material such as fracture planes.

Water molecule cannot cross this sheet, it flows from a point which is near to the  sheet on the upstream and moves vertically downward. The sheet pile is also tracing the flow path of the draw flow nets molecule so this boundary, if we name it ABC, is a flow line. If the geometry of the flow space changes, the boundary conditions will be changed and hence the flow net will be changed.

Add shapes to the drawing canvas

Development and explanation of the hydraulic conductivity ellipse is provided in Groundwater Project book (Woessner and Poeter, 2020). In other words, h2 rather than h must satisfy Laplace’s equation. It is possible to set up steady-state boundary-value problems based on Eq. (5.30) and to solve for h(x, y) in shallow, horizontal https://accounting-services.net/loss-on-sale-of-equipment-definition-and-meaning/ flow fields by analog or numerical simulation. It is also possible to develop a transient equation of flow for Dupuit free-surface flow in unconfined aquifers whereby h2 replaces h in the left-hand side of Eq. Suppose you want to draw a flow net for an irrigated field with many parallel drains as shown in Figure Box 5-3.

• Forsythe and Wasow (1960) deliver their message at a more advanced mathematical level.
• The hydraulic-conductivity ellipse (Figure 5.7) will have semiaxes and and .
• This ellipse has principal semiaxes and (rather than and , as in Figure 5.7).
• Once you have finished adding all the shapes, connectors and labels, you can style your flow chart.
• Figure Box 5-4 Only a small portion of the field with parallel drains needs to be drawn to develop a flow net.

These curves of hydraulic conductivity, K, and moisture content, θ as a function of ψ, are the wetting curves taken from Figure 2.13. Which is about 125 oil drums full of water each day, and would take about 100 days to fill an Olympic-size swimming pool. As noted earlier, it is important to recognize that the volumetric flow rate determined from a flow net is an approximate value. Short labels on shapes make it easier to understand a diagram quickly. When you move the shape to a new position, the connector ends will automatically move around the shape to ensure the shortest distance. To select multiple shapes, hold down Shift or Cmd and click on them.

Basic Criteria for Drawing Graphical Flow Nets

Let us consider a soil sample of length L and put it into a glass cylinder. We attach the top of the cylinder with water source and let the water flow through the soil and let it exit from the bottom. It is applicable only to simple flow systems with one recharge boundary and one discharge boundary. For more complicated systems, it is best to simply calculate dQ for one streamtube and multiply by the number of streamtubes to get Q. Now when you drag the shape around on the drawing canvas, the connector will remain attached to exactly those connection points.

Make sure that equipotential lines meet the water table and the seepage face at an elevation that is the same as the hydraulic head of the equipotential line. The equipotential lines and flow lines should intersect to form curvilinear squares. As before, one way to decide if you are creating curvilinear squares is to draw a circle between the intersecting lines. If the circle fits roughly within the shapes, then they are approximately curvilinear squares (Figure Box 4-4). In recent years, the finite-difference method has been equaled in popularity by another numerical method of solution, known as the finite-element method. In many cases, a smaller nodal grid suffices and there are resulting economies in computer effort.

Freeze and Cherry Groundwater Book

Two common boundary conditions are (1) constant hydraulic head along the boundary and (2) no flow across the boundary. After the boundary conditions are specified, the flow net is constructed by following an iterative, step-by-step procedure. The next step is to envision how water is likely to move through the system and sketch some flow lines (Figure 7). The flow lines should be drawn perpendicular to the constant-head boundaries. The first sketching of flow lines simply gets the process started. The concept of an integrated saturated-unsaturated flow system was introduced to the hydrologic literature by Luthin and Day (1955).

For electrical flow through an individual resistor, the I in Eq. (5.20) must now be viewed as the current, and the σ is equal to 1/R, where R is the resistance of the resistor. As in the paper analog, a potential difference is set up across the constant-head boundaries of the model. A sensing probe is used to determine the voltage at each of the nodal points in the network, and these values, when recorded and contoured create the equipotential net.

The finite-element method is also capable of handling one situation that the finite-difference method cannot. The finite-difference method requires that the principal directions of anisotropy in an anisotropic formation parallel the coordinate directions. If there are two anisotropic formations in a flow field, each with different principal directions, the finite-difference method is stymied, whereas the finite-element method can provide a solution. The development of the finite-element equations requires a mathematical sophistication that is out of place in this introductory text. Numerical methods, both finite-difference and finite-element, are widely used as the basis for digital computer simulation of transient flow in groundwater aquifers.

We have seen in Chapter 2 that a groundwater flow system can be represented by a three-dimensional set of equipotential surfaces and a corresponding set of orthogonal flowlines. If a meaningful two-dimensional cross section can be chosen through the three-dimensional system, the set of equipotential lines and flowlines so exposed constitutes a flow net. The construction of flow nets is one of the most powerful analytical tools for the analysis of groundwater flow. Gage pressure is typically used for quantifying pressure, with atmospheric pressure being equivalent to zero gage pressure.

Adjust the position of flow lines and equipotential lines until a circle fills the space between the lines fairly well as in Figure 9. If an oval is needed to fill the space then it is not a curvilinear square. The number of flow lines is the same in Figure 8 and Figure 9, but the number of equipotential lines differ indicating the redrawing was necessary to obtain a flow net that can be used to calculate flow through the system.

• To solve such problems and to analyse multi-dimensional flow in soil, we make use of a concept called Flow net.
• The geometric transformation can then be carried out for flow net construction.
• In Figure 5.14(a), BC is a constant-head boundary and DC is impermeable.
• Analytical method of obtaining a flow net for a flow of water in a soil mass is a mathematical solution to an equation that is obtained by the flow conditions.
• Generally the flow of water in soil is three dimensional and analysis of such flow is too complex and difficult.