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Journal Entry For Computer Software Purchase

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A Computer Software  is usually considered as an Intangib le Asset i n accou n ti n g as it has no p hysical existe nce. It needs operating systems to work effectively and h ence it is usually installed on Windows, Mac OS, Linux and ot her operati ng systems to work effectively. T he jour nal entry to record for t h e purc h ase of computer software is s how n b elow:                                        Computer Software a/c  XXX                                                                           Cash a/c / Ba nk a/c  XXX                                 ...