The filling pattern technique based on the finite element method and Eulerian mesh advancement approach has been developed to analyze incompressible transient viscous flow with free surfaces. The governing equation for flow analysis is Navier-Stokes equation including inertia and gravity effects. The penalty and predictor-corrector methods are used effectively for finite element formulation. The flow front surface and the volume inflow rate are calculated using the filling pattern technique to select an adequate pattern among four filling patterns at each triangular control volume. Using the proposed numerical technique, the collapse of a dam has been analyzed to predict flow phenomenon of fluid and the predicted front positions versus time have been compared with the reported experimental result.