In this chapter, we present a brief and non-exhaustive review of the developments of theoretical models for accretion flows around neutron stars. A somewhat chronological summary of crucial observations and modelling of timing and spectral properties are given in Sects. 2 and 3. In Sect. 4, we argue why and how the Two-Component Advective Flow (TCAF) solution can be applied to the cases of neutron stars when suitable modifications are made for the NSs. We showcase some of our findings from Monte Carlo1 and Smoothed Particle Hydrodynamic2 simulations which further strengthens the points raised in Sect. 4. In summary, we remark on the possibility of future works using TCAF for both weakly magnetic and magnetic Neutron Stars.