Abstract
The paper describes the modelling of the structure and spectra of the hot accretion spots on the surface of young stars with taking into account departures from LTE for hydrogen and helium. It has been found that the existence of the ram pressure of the in-falling gas at the outer boundary of the hot spot leads to the Stark broadening of the hydrogen line profiles up to FWHM of about 1000 km/s at the considered accretion parameters. It is shown that taking into account departures from LTE for atoms and ions of carbon and oxygen does not lead to noticeable changes in the structure of the hot spot.
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