The problem of calculation of the accretion shock wave structure and its
emission in the case of low mass young stars is formulated physically and
mathematically. Some results of its numerical solution in 1D stationary case
are presented and dependence of the shock wave structure on the parameters
of the problem is demonstrated. It was found that not only profiles, but
also relative intensities of emission UV lines depend in general on geometry
of the accretion along with velocity and density of infalling gas.
Preliminary comparison of the theoretical spectrum in UV and X-ray bands
with observations are presented.