## Paper-1: Accounting - New Scheme of Education and Training #### **(Applicable for May 2025 Exam)** - MODULE 1 - Chapter 1: Theoretical Framework - [Unit 1: Meaning and Scope of Accounting](https://resource.cdn.icai.org/82137bos66211-cp1-u1.pdf) - [Unit 2: Accounting Concepts, Principles and Conventions](https://resource.cdn.icai.org/82138bos66211-cp1-u2.pdf) - [Unit 3: Capital and Revenue Expenditures and Receipts](https://resource.cdn.icai.org/82139bos66211-cp1-u3.pdf) - [Unit 4: Contingent Assets and Contingent Liabilities](https://resource.cdn.icai.org/82140bos66211-cp1-u4.pdf) - [Unit 5: Accounting Policies](https://resource.cdn.icai.org/82141bos66211-cp1-u5.pdf) - [Unit 6: Accounting as a Measurement Discipline – Valuation Principles, Accounting Estimates](https://resource.cdn.icai.org/82142bos66211-cp1-u6.pdf) - [Unit 7: Accounting Standards](https://resource.cdn.icai.org/82143bos66211-cp1-u7.pdf) - Chapter 2: Accounting Process - [Unit 1: Basic Accounting Procedures – Journal entries](https://resource.cdn.icai.org/82144bos66211-cp2-u1.pdf) - [Unit 2: Ledgers](https://resource.cdn.icai.org/82145bos66211-cp2-u2.pdf) - [Unit 3: Trial Balance](https://resource.cdn.icai.org/82146bos66211-cp2-u3.pdf) - [Unit 4: Subsidiary Books](https://resource.cdn.icai.org/82147bos66211-cp2-u4.pdf) - [Unit 5: Cash Book](https://resource.cdn.icai.org/82148bos66211-cp2-u5.pdf) - [Unit 6: Rectification of Errors](https://resource.cdn.icai.org/82153bos66211-cp2-u6.pdf) - [Chapter 3: Bank Reconciliation Statement](https://resource.cdn.icai.org/82150bos66211-cp3.pdf) - [Chapter 4: Inventories](https://resource.cdn.icai.org/82151bos66211-cp4.pdf) - [Chapter 5: Depreciation and Amortisation](https://resource.cdn.icai.org/82152bos66211-cp5.pdf) - [Chapter 6: Bills of Exchange and Promissory Notes](https://resource.cdn.icai.org/82149bos66211-cp2-u6.pdf) - Chapter 7: Preparation of Final Accounts of Sole Proprietors - [Unit 1: Final Accounts of Non-Manufacturing Entities](https://resource.cdn.icai.org/82155bos66211-cp7-u1.pdf) - [Unit 2: Final Accounts of Manufacturing Entities](https://resource.cdn.icai.org/82156bos66211-cp7-u2.pdf) - [Annexure-I](https://resource.cdn.icai.org/82154bos66211-cp7-annexure.pdf) - MODULE 2 - [Initial Pages](https://resource.cdn.icai.org/82173bos66211-mod2-ip.pdf) - [Chapter 8: Financial Statements of Not-for-Profit Organisations](https://resource.cdn.icai.org/82158bos66211-cp8.pdf) - [Chapter 9: Accounts from Incomplete Records](https://resource.cdn.icai.org/82159bos66211-cp9.pdf) - Chapter 10: Partnership and LLP Accounts - [Unit 1: Introduction to Partnership Accounts](https://resource.cdn.icai.org/82161bos66211-cp10-u1.pdf) - [Unit 2: Treatment of Goodwill in Partnership Accounts](https://resource.cdn.icai.org/82162bos66211-cp10-u2.pdf) - [Unit 3: Admission of a New Partner](https://resource.cdn.icai.org/82163bos66211-cp10-u3.pdf) - [Unit 4: Retirement of a Partner](https://resource.cdn.icai.org/82164bos66211-cp10-u4.pdf) - [Unit 5: Death of a Partner](https://resource.cdn.icai.org/82165bos66211-cp10-u5.pdf) - [Unit 6: Dissolution of Partnership Firms and LLPs](https://resource.cdn.icai.org/82166bos66211-cp10-u6.pdf) - [Annexure-II](https://resource.cdn.icai.org/82160bos66211-cp10-annex2.pdf) - Chapter 11: Company Accounts - [Unit 1: Introduction to Company Accounts](https://resource.cdn.icai.org/82167bos66211-cp11-u1.pdf) - [Unit 2: Issue, Forfeiture and Re-Issue of Shares](https://resource.cdn.icai.org/82168bos66211-cp11-u2.pdf) - [Unit 3: Issue of Debentures](https://resource.cdn.icai.org/82169bos66211-cp11-u3.pdf) - [Unit 4: Accounting for Bonus Issue and Right Issue](https://resource.cdn.icai.org/82170bos66211-cp11-u4.pdf) - [Unit 5: Redemption of Preference Shares](https://resource.cdn.icai.org/82171bos66211-cp11-u5.pdf) - [Unit 6: Redemption of Debentures](https://resource.cdn.icai.org/82172bos66211-cp11-u6.pdf) - [Accounting Terminology Glossary](https://resource.cdn.icai.org/82157bos66211-atg.pdf) #### **(Applicable for September 2024/ January 2025 Exam)** - MODULE 1 - [Initial Pages](https://resource.cdn.icai.org/75132bos60671-ip-m1.pdf) - Chapter 1: Theoretical Framework - [Unit 1: Meaning and Scope of Accounting](https://resource.cdn.icai.org/74599bos60479-fnd-cp1-u1.pdf) - [Unit 2: Accounting Concepts, Principles and Conventions](https://resource.cdn.icai.org/74600bos60479-fnd-cp1-u2.pdf) - [Unit 3: Capital and Revenue Expenditures and Receipts](https://resource.cdn.icai.org/74601bos60479-fnd-cp1-u3.pdf) - [Unit 4: Contingent Assets and Contingent Liabilities](https://resource.cdn.icai.org/74602bos60479-fnd-cp1-u4.pdf) - [Unit 5: Accounting Policies](https://resource.cdn.icai.org/74603bos60479-fnd-cp1-u5.pdf) - [Unit 6: Accounting as a Measurement Discipline – Valuation Principles, Accounting Estimates](https://resource.cdn.icai.org/74604bos60479-fnd-cp1-u6.pdf) - [Unit 7: Accounting Standards](https://resource.cdn.icai.org/74605bos60479-fnd-cp1-u7.pdf) - Chapter 2: Accounting Process - [Unit 1: Basic Accounting Procedures – Journal entries](https://resource.cdn.icai.org/74606bos60479-fnd-cp2-u1.pdf) - [Unit 2: Ledgers](https://resource.cdn.icai.org/74607bos60479-fnd-cp2-u2.pdf) - [Unit 3: Trial Balance](https://resource.cdn.icai.org/74608bos60479-fnd-cp2-u3.pdf) - [Unit 4: Subsidiary Books](https://resource.cdn.icai.org/74609bos60479-fnd-cp2-u4.pdf) - [Unit 5: Cash Book](https://resource.cdn.icai.org/74610bos60479-fnd-cp2-u5.pdf) - [Unit 6: Rectification of Errors](https://resource.cdn.icai.org/74611bos60479-fnd-cp2-u6.pdf) - [Chapter 3: Bank Reconciliation Statement](https://resource.cdn.icai.org/74612bos60479-fnd-cp3.pdf) - [Chapter 4: Inventories](https://resource.cdn.icai.org/74613bos60479-fnd-cp4.pdf) - [Chapter 5: Depreciation and Amortisation](https://resource.cdn.icai.org/74614bos60479-fnd-cp5.pdf) - [Chapter 6: Bills of Exchange and Promissory Notes](https://resource.cdn.icai.org/74615bos60479-fnd-cp6.pdf) - Chapter 7: Preparation of Final Accounts of Sole Proprietors - [Unit 1: Final Accounts of Non-Manufacturing Entities](https://resource.cdn.icai.org/74616bos60479-fnd-cp7-u1.pdf) - [Unit 2: Final Accounts of Manufacturing Entities](https://resource.cdn.icai.org/74617bos60479-fnd-cp7-u2.pdf) - [Annexure-I](https://resource.cdn.icai.org/74618bos60479-fnd-cp7-annex1.pdf) - MODULE 2 - [Initial Pages](https://resource.cdn.icai.org/75133bos60671-ip-m2.pdf) - [Chapter 8: Financial Statements of Not-for-Profit Organisations](https://resource.cdn.icai.org/74619bos60479-fnd-cp8.pdf) - [Chapter 9: Accounts from Incomplete Records](https://resource.cdn.icai.org/74620bos60479-fnd-cp9.pdf) - Chapter 10: Partnership and LLP Accounts - [Unit 1: Introduction to Partnership Accounts](https://resource.cdn.icai.org/74621bos60479-fnd-cp10-u1.pdf) - [Unit 2: Treatment of Goodwill in Partnership Accounts](https://resource.cdn.icai.org/74622bos60479-fnd-cp10-u2.pdf) - [Unit 3: Admission of a New Partner](https://resource.cdn.icai.org/74623bos60479-fnd-cp10-u3.pdf) - [Unit 4: Retirement of a Partner](https://resource.cdn.icai.org/74624bos60479-fnd-cp10-u4.pdf) - [Unit 5: Death of a Partner](https://resource.cdn.icai.org/74625bos60479-fnd-cp10-u5.pdf) - [Unit 6: Dissolution of Partnership Firms and LLPs](https://resource.cdn.icai.org/74626bos60479-fnd-cp10-u6.pdf) - [Annexure-II](https://resource.cdn.icai.org/74627bos60479-fnd-cp10-annex2.pdf) - Chapter 11: Company Accounts - [Unit 1: Introduction to Company Accounts](https://resource.cdn.icai.org/74628bos60479-fnd-cp11-u1.pdf) - [Unit 2: Issue, Forfeiture and Re-Issue of Shares](https://resource.cdn.icai.org/74629bos60479-fnd-cp11-u2.pdf) - [Unit 3: Issue of Debentures](https://resource.cdn.icai.org/74630bos60479-fnd-cp11-u3.pdf) - [Unit 4: Accounting for Bonus Issue and Right Issue](https://resource.cdn.icai.org/74631bos60479-fnd-cp11-u4.pdf) - [Unit 5: Redemption of Preference Shares](https://resource.cdn.icai.org/74632bos60479-fnd-cp11-u5.pdf) - [Unit 6: Redemption of Debentures](https://resource.cdn.icai.org/74633bos60479-fnd-cp11-u6.pdf) - [Accounting Terminology Glossary](https://resource.cdn.icai.org/74634bos60479-fnd-m2-g.pdf)