Software refers to intangible products. In accounting, there are many types of software that are used in industries, such as SAP, Auto count, BPCS (Business Planning and Control System), UBS, etc. For correctness of software, it means that the higher institutions must have provided the correct programme or course that will fulfil the needs of students or industries. Efficiency of the knowledge or skills is to be ensured to suit the future career needs of students.