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  As a basic definition, business accounting software records accounting transactions within functional modules. The wide variety of accounting needs ensures that there are hundreds of different packages, each differing in its complexity and cost. Accounting software normally consists of various modules, with different sections dealing with specific areas of accounting. Some of these include: Core Modules: Accounts Receivable – In this module the company records moneys received. Accounts Payable – Here the company enters its bills and pays money it owes. General Ledger – The company’s “books”. Billing- Here the company produces invoices for clients. Stock – Here the company records the control of its stock. Purchase Order – Here the company orders stock. Sales Order – Here the company records customer orders for the supply of stock or services. Cash Book – Here the company records collection and payment. Non Core Modules: Debt Collection – Here the company collects overdue bills. Expen