In DC it's plan and simple. Just pick a point and go on. For example japanese devices in the past had GND at the level of a few volts above zero - to make issues analysis easier.
Nope!---there is no "zero point".
For the purposes of measuring voltages, "GND" can be as good,a point to measure from as any.
Some older circuits used something called "back bias", which may be what you are thinking of.
In the older times with first transistors GND was at the peak voltage - to make it more easy to calculate transistor point.
Nope again, early transistors were mostly PNP, which required a negative supply to the collector, with the emitter to the positive side of the supply.
As in most circuit configurations, the collector is connected to its supply via the load, & the emitter normally returned to "common", it made sense to have the collector connected to the negative side, & the emitter from the positive side of the supply.
It also made the schematic layout similar to that used in the tube circuits people were familiar with.
BUT with AC: you have 2 wires coming from transformer - what now
OK, let's forget AC for a second.
Grab a 9 volt battery & connect two nice long wires to it.
I will call the one connected to the positive terminal the "positive wire" & that from the negative terminal,the "negative wire".
Hang a DMM across the two wire ends on the volts range with the red probe lead on the positive wire & the black one to the negative wire.
You should see "+9 volts" near as dammit.
Swap the DMM leads over----- you should now see "-9 volts".
Find two metal objects in your house which are likely to be connected to "Earth" (as in the real "dirt").
In most older homes, they will probably be water taps ( faucets to those who talk American).
Leaving the other battery wire disconnected, measure between each side of the battery & one of the taps.
You should see "zero volts"both ways around.
Now connect the negative wire to the tap.
If you now measure between that, or the, other tap & the positive wire, you will see "+9 volts".
Now remove the negative wire from the tap, replacing it with the positive wire.
You should now see "-9 volts" between the tap & the negative wire.
What have we determined?
(1)There is no measurable voltage present between earth (ground) & either battery terminal if neither is connected to earth.
(2) If you connect one side of the battery to earth, you can see a voltage from the other terminal to the earthed device.
(3)Not so immediately obvious, but it shows you can use the earth/ground as a current carrying path.
At this point, you will say "Ahh! You cheated!--- the taps will be connected together anyway!
If you are that hard to convince, make one of the "earthed" objects a large appliance, like a stove, fridge, or whatever.
Here, the path is via the taps to the "dirt", through the dirt to the earth stake, & through the "protective earth" system to the large appliance.
Or, if you are really hardheaded, go out in the backyard, drive two earth stakes into the ground, & redo the test.