Using a 2.5D time-dependent numerical code we recently developed , we solve the full compressible Navier-Stokes equations to determine the structure of the boundary layer between the white dwarf and the accretion disk in non-magnetic cataclysmic variable systems . In this preliminary work , our numerical approach does not include radiation . In the energy equation , we either take the dissipation function ( \Phi ) into account or we assume that the energy dissipated by viscous processes is instantly radiated away ( \Phi = 0 ) . For a slowly rotating non-magnetized accreting white dwarf , the accretion disk extends all the way to the stellar surface . There , the matter impacts and spreads towards the poles as new matter continuously piles up behind it . We carry out numerical simulations for different values of the alpha viscosity parameter ( \alpha ) , corresponding to different mass accretion rates . In the high viscosity cases ( \alpha = 0.1 ) , the spreading boundary layer sets off a gravity wave in the surface matter . The accretion flow moves supersonically over the cusp making it susceptible to the rapid development of gravity wave and/or Kelvin-Helmholtz shearing instabilities . This BL is optically thick and extends more than 30 degrees to either side of the disk plane after only 3/4 of a Keplerian rotation period ( t _ { K } =19s ) . In the low viscosity cases ( \alpha = 0.001 ) , the spreading boundary layer does not set off gravity waves and it is optically thin .