In this paper, we derive non-classical continuum theory for physics of compressible and incompressible thermoviscous non-classical fluent continua using the conservation and balance laws (CBL) by incorporating additional physics of internal rotation rates arising from the velocity gradient tensor as well as their time varying rates and the rotational inertial effects. In this non-classical continuum theory time dependent deformation of fluent continua results in time varying rotation rates i.e., angular velocities and angular accelerations at material points. Resistance offered to these by deforming fluent continua results in additional moments, angular momenta and inertial effects due to rotation rates i.e., angular velocities and angular accelerations at the material points. Currently, this physics due to internal rotation rates and inertial effects is neither considered in classical continuum mechanics (CCM) nor in non-classical continuum mechanics (NCCM). In this paper, we present a derivation of conservation and balance laws in Eulerian description: conservation of mass (CM), balance of linear momenta (BLM), balance of angular momenta (BAM), balance of moment of moments (BMM), first and second laws of thermodynamics (FLT, SLT) that include: (i) Physics of internal rotation rates resulting from the velocity gradient tensor; (ii) New physics resulting due to angular velocities and angular accelerations due to spatially varying and time dependent rotation rates. The balance laws derived here are compared with those that only consider the rotational rates but neglect rotational inertial effects and angular accelerations to demonstrate the influence of the new physics. Constitutive variables and their argument tensors are established using conjugate pairs in the entropy inequality, additional desired physics and principle of equipresence when appropriate. Constitutive theories are derived using Helmholtz free energy density as well as representation theorem and integrity (complete basis). It is shown that the mathematical model consisting of the conservation and balance laws and constitutive theories presented in this paper has closure. Influence of new physics in the conservation and balance laws on compressible and incompressible thermoviscous fluent continua is demonstrated due to presence of angular velocities and angular accelerations arising from time varying rotation rates when the deforming fluent continua offer rotational inertial resistance. The fluent continua are considered homogeneous and isotropic. Model problem studies are considered in a follow-up paper.
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