How to reflect the purchase of an accounting program

Before acquiring an accounting program, it is necessary to assess the technical equipment of the enterprise and determine whether the buyer's computer network meets the software requirements. It is advisable that the specialists of the organization responsible for engineering support participate in this work.

Instruction manual

1

Write down in detail in the contract all the conditions for the acquisition of an accounting program and its implementation. The process of debugging and launching a program takes quite a long time, therefore, stipulate in the contract a phased sequence of transition to the acquired program. It is necessary to provide for training of the buyer’s personnel and forms of support for the implementation process by specialists of the seller’s organization in the contract.

2

The contract determines the total cost of the project, the terms of the phased launch of the program and the terms of payment. Payment for the launch of the accounting program occurs as the development of individual software blocks in accordance with the contract. The fact of the implementation of each section of the program is confirmed by the signing of the act of performing certain work. Such work may be prepared for the needs of the buyer forms of accounting statements, reports, journals, etc.

3

The transfer of money for the completed block of work is reflected in the accounting of the purchasing organization by the credit record of account 51 with the simultaneous reflection of the amount of payment for the debit of account 60.

4

The fact of the commissioning of a separate block of the program is recorded in the accounting organization-buyer accounting entries for the debit of account 97 in correspondence with the credit of account 60.

5

Write-off from account 97 to the debit of expense accounts can be carried out immediately for the entire amount of the cost of the adopted stage. Or you can write off in equal shares over the entire life of the program until the next update of the program. The chart of accounts for 2012 allows the use of account 97 in accounting, but a gradual transition from account 97 to 76 is recommended. When using account 76, a phased write-off of expenses is also allowed.