Intercepted intracell flow, especially if cell includes water table recharge and a stream ((sink), can result in significant model error if not accounted for. A procedure utilizing net flow per cell (F_n) that accounts for intercepted intracell flow can be used for both steady state and transient simulations. Germane to the procedure is the determination of the ratio of area of influence of the interior sink to the area of the cell (A_i/A_c). A_i is the area in which water table recharge has the potential to be intercepted by the sink. Determining A_i/A_c requires either a detailed water table map or observation of stream conditions within the cell. A proportioning parameter M, which is equal to 1 or slightly less and is a function of cell geometry, is used to determine how much of the water that has potential for interception is intercepted by the sink within the cell. Also germane to the procedure is the determination of the flow across the streambed (F_s), which is not directly a function of cell size, due to difference in head between the water level in the stream and the potentiometric surface of the aquifer underlying the streambed. The use of F_n for steady state simulations allows simulation of water levels without utilizing head-dependent or constant head boundary conditions which tend to constrain the model-calculated water levels, an undesirable result if a comparison of measured and calculated water levels is being made. Transient simulations of streams usually utilize a head-dependent boundary condition and a leakance value to model a stream. Leakance values for each model cell can be determined from a steady state simulation, which used the net flow per cell procedure. For transient simulation, F_n would not include F_s. Also, for transient simulation it is necessary to check F_n at different time intervals because M and A_i/A_c are not constant and change with time. The procedure was used successfully in two different models of the aquifer system in the Ozarks. The use of F_n was essential to the two model studies because most model cells in both models contained water table recharge and multiple sinks.