Before purchasing an accounting software, it is necessary to assess the technical equipment of the enterprise and determine whether the buyer's computer network meets the requirements of the software. It is desirable that specialists from the organization responsible for engineering support participate in this work.
Instructions
Step 1
Write down in detail in the contract all the conditions for the acquisition of the accounting program and its implementation. The process of debugging and launching the program takes quite a long time, so stipulate in the contract a phased sequence of switching to the purchased program. It is necessary to provide for the training of the buyer's personnel and the forms of support for the implementation process by the specialists of the selling organization in the contract.
Step 2
The contract determines the total cost of the project, the timing 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 blocks of software in accordance with the contract. The fact of the implementation of each section of the program is confirmed by the signing of an act of performing a certain work. Such work can be prepared for the needs of the buyer forms of accounting statements, reports, magazines, etc.
Step 3
The transfer of money for the completed block of work is reflected in the accounting of the purchasing organization by an entry on the credit of account 51 with a simultaneous reflection of the amount of payment on the debit of account 60.
Step 4
The fact of the acceptance into operation of a separate program block is recorded in the accounting of the purchasing organization by an accounting entry on the debit of account 97 in correspondence with the credit of account 60.
Step 5
A write-off from account 97 to the debit of cost accounts can be posted immediately for the entire amount of the cost of the accepted stage. Or, you can write off in equal parts throughout the entire service life until the next update of the program. The chart of accounts for 2012 allows account 97 to be used in accounting, but a gradual transition from account 97 to 76 is recommended. When using account 76, a phased write-off is also allowed.
