Two types of numerical modeling techniques were considered for the dynamic response of a structure subjected to a ground acceleration. One technique is based on the equation of motion relative to ground motion, and the other is based on the equation of absolute motion of the structure and the ground. The analytic background of the former is well established while the latter has not yet been extensively verified. The latter is called a large mass method, which allocates an appropriate large mass to the ground so that it causes the ground to move according to a given acceleration time history. In this paper, through the use of a single degree-of-freedom spring-mass system, the equations of motion of the two techniques were analyzed and useful theorems are provided on the large mass method. Using simple examples, the numerical results of the two modeling techniques were compared with analytic solutions. It is shown that the theorems provide a clear insight on the large mass method.