Two-dimensional numerical simulations of an accretion flow in a close binary system are performed by solving the Euler equations with radiative transfer . In the present study , the specific heat ratio is assumed to be constant while radiative cooling effect is included as a non-adiabatic process . The cooling effect of the disc is considered by discharging energy in the vertical directions from the top and bottom surfaces of the disc . We use the flux-limited diffusion approximation to calculate the radiative heat flux values . Our calculations show that a disc structure appears and the spiral shocks are formed on the disc . These features are similar to that observed in the case of an adiabatic gas with a lower specific heat ratio , \gamma = 1.01 . It is found that when radiative cooling effect is accounted for , the mass of the disc becomes larger than that assuming \gamma = 5 / 3 , and smaller than that assuming \gamma = 1.01 . It is concluded that employing an adiabatic gas with a lower specific heat ratio is almost a valid assumption for simulating accretion disc with radiative cooling effect .