Paper-1: Accounting > Module 1 > Chapter 1: Theoretical Framework

Unit 1: Meaning and Scope of Accounting Unit 2: Accounting Concepts, Principles and Conventions Unit 3: Capital and Revenue Expenditures and Receipts Unit 4: Contingent Assets and Contingent Liabilities Unit 5: Accounting Policies Unit 6: Accounting as a Measurement Discipline Valuation Principles, Accounting Estimates Unit 7: Accounting Standards