By setting up at an unknown point, and measuring the horizontal angles between three points with known coordinates, it is possible to calculate the coordinates of the unknown point. This process is known as resection.
If 3 known points are used then there is a unique solution. If more than 3 points are observed, then and there will be redundancy and an adjustment is required as part of the calculation. The most rigorous solution requires a least squares adjustment (LSA).
Here I am interested in latter. Can someone explain how to adjust coordinates of the unknown point using LSA? Especially a moment how the solution leads to system of linear equations? Thanks.