This paper presents the simulation and validation of the algorithm that determines the transit time of the acoustic wave in an ultrasonic flow meter using air. The work is based on "Helmholtz Integral Ray Trace Method" for the simulation of the wave propagation between two transducers. The validations were performed comparing the simulation results with the collected data from an ultrasonic meter placed at a calibration bench working with air. As input parameters for the simulation were taken the pressure, temperature, humidity and air flow, which were measured during experimental tests carried out with the ultrasonic meter.