  Currently, most of the numerical simulations of structure formation use
Newtonian gravity. When modelling pressureless dark matter, or `dust', this
approach gives the correct results for scales much smaller than the
cosmological horizon, but for scenarios in which the fluid has pressure this is
no longer the case. In this article, we present the correspondence of
perturbations in Newtonian and cosmological perturbation theory, showing exact
mathematical equivalence for pressureless matter, and giving the relativistic
corrections for matter with pressure. As an example, we study the case of
scalar field dark matter which features non-zero pressure perturbations. We
discuss some problems which may arise when evolving the perturbations in this
model with Newtonian numerical simulations and with CMB Boltzmann codes.
