The structure of the near-polar accretion spots on accreting magnetic white dwarfs has been studied theoretically and observationally in numerous papers over the last decade. Detailed treatments are available for the regime of low mass flux, usually termed the bombardment case, and for higher mass fluxes which create a strong shock standing above the photosphere of the white dwarf. No general treatment is so far available for the case of shocks buried deep in the photosphere. I review the theoretical foundations, present some applications of theory, and discuss in short the open questions which still need to be addressed.