The word ‘Accretion’ originated from the Latin root (accretic---accretere), which means growth or increase in size by gradual external addition or accumulation. The extraction of gravitational potential energy from the material that accretes onto the central gravitating object is mainly believed to be a source of energy for various stellar objects including binary stars quasars, AGNs, etc. Accretion processes play a prominent role in the formation of astronomical objects like galaxies, stars, planets, etc. This work advocates an attempt to study a simplistic spherically symmetric model onto the central gravitating object in the presence of static gas in its vicinity. The significance of this study is to understand theoretically a spherically symmetrical model without the inclusion and then subsequently with the inclusion of angular momentum term. The variation in the solutions (physical quantities) is further analyzed with the substitution of angular momentum term.