The Galerkin finite element method is used to solve the problem of one-dimensional, vertical flow of water and mass transport of conservative-nonconservative solutes in unsaturated porous media. Numerical approximations based on different forms of the governing equation, although they are equivalent in continuous forms, can result in remarkably different solutions in an unsaturated flow problem. Solutions given by a simple Galerkin method based on the h-based Richards equation yield a large mass balance error and an underestimation of the infiltration depth. With the employment of the ROMV (restoration of main varaible) concept in the discretization step, the mass conservative numerical solution algorithm for water flow has been derived. The resulting computational schemes for water flow and mass transport are applied to sandy soil. The ROMV method shows good mass conservation in water flow analysis, whereas it seems to have a minor effect on mass transport. However, it may relax the time-step size restriction and so ensure an improved calculation output.