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Analysis of the oricntational thermoclasticity effect using a two-dimensional simplified dynamic model of liquid crystal in the acoustic approximation is presented in the paper. It is assumed that effect occurs when one of the boundaries of a rectangular liquid crystal layer is heated. To solve the system of model equations, the method of two-cycle splitting with respect to spatial variables is used in combination with the finite-difference Godunov scheme for the acoustic equations and the Ivanov scheme with controlled energy dissipation for the heat conduction equation. This combination of finite-difference methods allows one to calculate related thermomechanical processes using the same time and space steps that satisfy the Courant-Friedrichs-Levy criterion. The numerical algorithm was implemented as a parallel program written in C-h+. Parallelization of computations was performed with NVIDIA graphic accelerators using CUDA technology. Simulations demonstrate that it is impossible to observe the effect of reorientation of liquid crystal molecules under the influence of temperature for the presented simplified model in the acoustic approximation. It was concluded that when surface tension forces are taken into account this effect will be observed for the model used in this work.