We introduce in this paper a variational subgrid scale model for the solution of the incompressible Navier-Stokes equations. With respect to classical multiscale-based stabilisation techniques, we retain the subgrid scale effects in the convective term and integrate the subgrid scale equation in time. The method is applied to the Navier-Stokes equations in an accelerating frame of reference and with Dirichlet (essential), Neumann (natural) and mixed boundary conditions. The concrete objective of the paper is to test a numerical algorithm for solving the non-linear subgrid scale equation and the introduction of the subgrid scale into the grid scale equation. The performance of the technique is demonstrated through the solution of two numerical examples: one to test the tracking of the subgrid scale in the convection term and the other to investigate the effects of considering the subgrid scale transient
