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Field development and economic evaluation of hydrocarbon demand for an accurate model for predicting horizontal well performance as horizontal and multilateral wells have become far more prominent in the industry than vertical wells. Several approaches for modelling horizontal well performance have been studied and reported in the literature. Analytical approach is the easiest with large inaccuracy in the prediction of the horizontal well performance because of inability to apply it in reservoir-wellbore coupling equation. Numerical approach is more reliable for field application than analytical approach. However, it involves iterative nature that requires longer computational times. Semi-analytical approach is simpler and sufficiently exact for field applications if the governing fundamental flow equation is accurately modelled. This study presents a new semi-analytical model for predicting horizontal and multilateral well performance, which includes friction, acceleration and accumulation induced pressure drop along horizontal well length into the governing fundamental flow equations. The outcomes of the proposed model have been validated by field data gotten from gauge rate of 5660stb/d at steady-state condition. The estimated steady flow rate of 5593.9 stb/day obtained from the new approach shows an error of 1.2% which is seen to be more accurate than steady flow rate values obtained by four previous models that exhibited higher percentage errors when compared to gauge reading.