Although, there are various software that perform least squares adjustment of horizontal geodetic network so as to determine the precision and accuracy of the network. But the theories and equations that were used to develop the programs which the software are using are not quite understood by various user. This paper presents step by step procedures of horizontal geodetic network precision and accuracy determination using observation equation method of least squares technique. The detailed procedures are enumerated in sequential order for users understanding. The enumerated procedures are also demonstrated using a numeric example.