  We investigate the hydrodynamics of accretion channelled by a dipolar
magnetic field (funnel flows). We consider situations in which the electrons
and ions in the flow cannot maintain thermal equilibrium (two-temperature
effects) due to strong radiative loss, and determine the effects on the keV
X-ray properties of the systems. We apply this model to investigate the
accretion shocks of white dwarfs in magnetic cataclysmic variables. We have
found that the incorporation of two-temperature effects could harden the keV
X-rays. Also, the dipolar model yields harder X-ray spectra than the standard
planar model if white dwarf is sufficiently massive (>~1M_sun). When fitting
observed keV X-ray spectra of magnetic cataclysmic variables, the inclusion of
two-temperature hydrodynamics and a dipolar accretion geometry lowers estimates
for white-dwarf masses when compared with masses inferred from models excluding
these effects. We find mass reductions <~9% in the most massive cases.
