  Young close binaries open central gaps in the surrounding circumbinary
accretion disc, but the stellar components may still gain mass from gas
crossing through the gap. It is not well understood how this process operates
and how the stellar components are affected by such inflows. Our main goal is
to investigate how gas accretion takes place and evolves in close T Tauri
binary systems. In particular, we model the accretion flows around two close T
Tauri binaries, V4046 Sgr and DQ Tau, both showing periodic changes in emission
lines, although their orbital characteristics are very different. In order to
derive the density and velocity maps of the circumbinary material, we employ
two-dimensional hydrodynamic simulations with a locally isothermal equation of
state. The flow patterns become quasi-stable after a few orbits in the frame
co-rotating with the system. Gas flows across the circumbinary gap through the
co-rotating Lagrangian points, and local circumstellar discs develop around
both components. Spiral density patterns develop in the circumbinary disc that
transport angular momentum efficiently. Mass is preferentially channelled
towards the primary and its circumstellar disc is more massive than the disc
around the secondary. We also compare the derived density distribution to
observed line profile variability. The line profile variability tracing the gas
flows in the central cavity shows clear similarities with the corresponding
observed line profile variability in V4046 Sgr, but only when the local
circumstellar disc emission was excluded. Closer to the stars normal
magnetospheric accretion may dominate while further out the dynamic accretion
process outlined here dominates. Periodic changes in the accretion rates onto
the stars can explain the outbursts of line emission observed in eccentric
systems such as DQ Tau.
