We present our view on the application of numerical models to accretion flo
ws in astrophysics. Special attention is paid to the problem of existence o
f steady-state solutions in time-dependent calculations and to origin of nu
merically induced instabilities. The problem is considered of the supersoni
c wind accretion onto gravitating objects. We also present the results of t
he gas dynamic simulation of accretion on a body imitating the shape of the
star magnetosphere with holes in its polar regions. This shape can occur a
s a result of the cusp disintegration owing to the Rayleigh-Taylor instabil
ity in the equatorial region of the magnetosphere.