Introduction A virtual ground is no more than a  voltage divider  where the divided network is the ground and the outer of the network are connected to the  + & -  of the single source of energy. Virtual ground is a point in a circuit which is at  ground potential  (0 volts) but is  NOT connected to ground . 
Virtual Ground
Virtual Ground circuit
Virtual Ground Circuit 1
Circuit 1 In this circuit  V1  (the left-hand battery) supplies  +10 volts  to the circuit while  V2  (the right-hand battery) supplies  -10 volts  to the circuit.  The total difference in potential in the circuit is  20 volts .
Total Resistance of the circuit The  total resistance  of the circuit can be calculated:
Total Current of the circuit The  total resistance  of the circuit can be calculated:
Voltage drop across the R1 The  voltage drop across R1  can be computed:
Voltage drop across the R2 To check this result, compute the  voltage drop across R2  and subtract this from the  voltage at point A .  The result should be the  voltage of V2 .
Voltage at point A The voltage at  point A  would be equal to the voltage of  V1 minus the voltage drop of R1 .
It is not necessary that the  voltage supplies be equal  to create a  point of virtual ground . Voltage of the circuit
Virtual Ground Circuit 2
Total Resistance In this circuit  V1  supplies  +1  volt to the circuit while  V2  supplies  -10  volts.  The total  difference  in potential is  11 volts .  The  total resistance  of this circuit  (R1 + R2) is 11 ohms .
Voltage drop The  total current  (I T ) is  1 ampere .  The  voltage drop across R1  (E  R1  = R 1  X I T ) is  1 volt .  The  voltage drop across R2  (E R2  = R2 X I  T ) is  10 volts .
Voltage at point A The  voltage at point A  can be computed:
Voltage at V2 So  point A  is at virtual ground in this circuit also.  To check the results, compute the  voltage at V2 .
The End …… . Thank You ……..

Virtual ground

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    Introduction A virtualground is no more than a voltage divider where the divided network is the ground and the outer of the network are connected to the + & - of the single source of energy. Virtual ground is a point in a circuit which is at ground potential (0 volts) but is NOT connected to ground . 
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    Circuit 1 Inthis circuit V1 (the left-hand battery) supplies +10 volts to the circuit while V2 (the right-hand battery) supplies -10 volts to the circuit. The total difference in potential in the circuit is 20 volts .
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    Total Resistance ofthe circuit The total resistance of the circuit can be calculated:
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    Total Current ofthe circuit The total resistance of the circuit can be calculated:
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    Voltage drop acrossthe R1 The voltage drop across R1 can be computed:
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    Voltage drop acrossthe R2 To check this result, compute the voltage drop across R2 and subtract this from the voltage at point A . The result should be the voltage of V2 .
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    Voltage at pointA The voltage at point A would be equal to the voltage of V1 minus the voltage drop of R1 .
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    It is notnecessary that the voltage supplies be equal to create a point of virtual ground . Voltage of the circuit
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    Total Resistance Inthis circuit V1 supplies +1 volt to the circuit while V2 supplies -10 volts. The total difference in potential is 11 volts . The total resistance of this circuit (R1 + R2) is 11 ohms .
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    Voltage drop The total current (I T ) is 1 ampere . The voltage drop across R1 (E  R1  = R 1  X I T ) is 1 volt . The voltage drop across R2 (E R2  = R2 X I  T ) is 10 volts .
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    Voltage at pointA The voltage at point A can be computed:
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    Voltage at V2So point A is at virtual ground in this circuit also. To check the results, compute the voltage at V2 .
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    The End ……. Thank You ……..