## 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://drive.google.com/file/d/1EpJia7so-W-1JKjO54nmvGAKXjA_r1gZ/view?usp=sharing) - [Unit 2: Accounting Concepts, Principles and Conventions](https://drive.google.com/file/d/1FZi47hZHDuKX-ffhppa0PMi5ZvV_zJfR/view?usp=sharing) - [Unit 3: Capital and Revenue Expenditures and Receipts](https://drive.google.com/file/d/1TZKZXpvk5ssJliWIyRSzAdb1UjAASGvt/view?usp=sharing) - [Unit 4: Contingent Assets and Contingent Liabilities](https://drive.google.com/file/d/11i_QRFXF6eup0rB2r1xNdqYyUfEzzsLg/view?usp=sharing) - [Unit 5: Accounting Policies](https://drive.google.com/file/d/1NdT_tqG06TlQCqmtcoqD5wyljws3QFSL/view?usp=sharing) - [Unit 6: Accounting as a Measurement Discipline – Valuation Principles, Accounting Estimates](https://drive.google.com/file/d/1fubMpuJZ7i64rCx945XIFez2zGaoniBJ/view?usp=sharing) - [Unit 7: Accounting Standards](https://drive.google.com/file/d/1Y25tk5NbuNkWKy8WHtER6wdH6YiaIhk6/view?usp=sharing) - Chapter 2: Accounting Process - [Unit 1: Basic Accounting Procedures – Journal entries](https://drive.google.com/file/d/12EKO5YQRs3qiWKe1a35p8gnkIvlKLUUR/view?usp=sharing) - [Unit 2: Ledgers](https://drive.google.com/file/d/1x2i5CYSucG8ZvY0j-9G7HPEYmc_qwzVW/view?usp=sharing) - [Unit 3: Trial Balance](https://drive.google.com/file/d/1QKO7Q0UdSSOcMR56kKxtMLsJHljuTPza/view?usp=sharing) - [Unit 4: Subsidiary Books](https://drive.google.com/file/d/1E1A_5jqbI_CoDGt7qdoBf-8tDhVEj1ex/view?usp=sharing) - [Unit 5: Cash Book](https://drive.google.com/file/d/1KdB57AoYm-8ZOvff2e9wD_EroRCJQSd0/view?usp=sharing) - [Unit 6: Rectification of Errors](https://drive.google.com/file/d/1-0t6PNpy0BlwkDbldCTZSTXMvMj270aK/view?usp=sharing) - [Chapter 3: Bank Reconciliation Statement](https://drive.google.com/file/d/1FCsONZvR3CmThUunL2i_ErKwF9axAiy_/view?usp=sharing) - [Chapter 4: Inventories](https://drive.google.com/file/d/17GRC_Bfa-yaL1y_0eR3SVUI-rDOPaN11/view?usp=sharing) - [Chapter 5: Depreciation and Amortisation](https://drive.google.com/file/d/12v4oOZKgq1c1btHD1AcM3rBqOmpJEyfR/view?usp=sharing) - [Chapter 6: Bills of Exchange and Promissory Notes](https://drive.google.com/file/d/1YsgrqzSH-MdWBfsHzzJ3VmXHCPN_YjVQ/view?usp=sharing) - Chapter 7: Preparation of Final Accounts of Sole Proprietors - [Unit 1: Final Accounts of Non-Manufacturing Entities](https://drive.google.com/file/d/1aIUi2zt_f8sMttWs5w1DKNAAMpQdVEX5/view?usp=sharing) - [Unit 2: Final Accounts of Manufacturing Entities](https://drive.google.com/file/d/1dtRQ7yjKPbBCtPndf3JoiwWCyg_uDSoq/view?usp=sharing) - [Annexure-I](https://drive.google.com/file/d/12ZaifdLx_sFq4bFFqmjrYOnr7QaLWjNK/view?usp=sharing) - MODULE 2 - [Initial Pages](https://resource.cdn.icai.org/82173bos66211-mod2-ip.pdf) - [Chapter 8: Financial Statements of Not-for-Profit Organisations](https://drive.google.com/file/d/1t5mI47fxq1Bk0Ozjve9ajkhKhNgcdmsR/view?usp=sharing) - [Chapter 9: Accounts from Incomplete Records](https://drive.google.com/file/d/14Eu7i-IIeLzFpcs3rKyyIizchC5Iqy1m/view?usp=sharing) - Chapter 10: Partnership and LLP Accounts - [Unit 1: Introduction to Partnership Accounts](https://drive.google.com/file/d/1sxkUQtXvH0yOz3XpOxADofVPBu9SCbON/view?usp=sharing) - [Unit 2: Treatment of Goodwill in Partnership Accounts](https://drive.google.com/file/d/135onP5R6mKTEmk7LEGfCBALQ0pFgXBFJ/view?usp=sharing) - [Unit 3: Admission of a New Partner](hhttps://drive.google.com/file/d/1ocLna9lakB5haENtQKxt3awDGIcKXnud/view?usp=sharing) - [Unit 4: Retirement of a Partner](https://drive.google.com/file/d/1sUXdCjM9qc7SfocH2-NuaNBkOh16xT0w/view?usp=sharing) - [Unit 5: Death of a Partner](https://drive.google.com/file/d/1tK3Qf5VkPUwtoKdSUd9fz_GXv5dkfPaH/view?usp=sharing) - [Unit 6: Dissolution of Partnership Firms and LLPs](https://drive.google.com/file/d/1zTsNASmtCjslrasC-uZMlBPLOROK69Co/view?usp=sharing) - [Annexure-II](https://drive.google.com/file/d/1bb8eAJzvKJKlvZv8U1qyb4gBzlq2Lt5T/view?usp=sharing) - Chapter 11: Company Accounts - [Unit 1: Introduction to Company Accounts](https://drive.google.com/file/d/1ud1ESANy3sm22paUZZRD7Uum_wzN5jBn/view?usp=sharing) - [Unit 2: Issue, Forfeiture and Re-Issue of Shares](https://drive.google.com/file/d/1AcgzFLWqmfpral1LYontBQaSVoLvVH8u/view?usp=sharing) - [Unit 3: Issue of Debentures](https://drive.google.com/file/d/1UZL2irl-J0GtjJMq4tzwrUc9Up22Mu_8/view?usp=sharing) - [Unit 4: Accounting for Bonus Issue and Right Issue](https://drive.google.com/file/d/1tMZ-gaVidHv-dLTt7nNv24obyQ8z0Exr/view?usp=sharing) - [Unit 5: Redemption of Preference Shares](https://drive.google.com/file/d/1koSStxxVTGMr0YSrEveBldSKaKIGNqgj/view?usp=sharing) - [Unit 6: Redemption of Debentures](https://drive.google.com/file/d/1pgkDqXDW5AJx_062puCqQSzIFcGiTjZO/view?usp=sharing) - [Accounting Terminology Glossary](https://drive.google.com/file/d/1dGqdLqiYcNUNtc1mCi9Yj4O2kUZeRDdB/view?usp=sharing)