Entry of software exps

In regard to software expenses, 

Computer Maintenance A/c dr

                        To bank/party

If that expenses increases the efficency, then it wil be capitalized

I dont think it is maintenance expense for A/c purpose. Rather have to follow AS 26 as you are going to use it for more than a year:

Have similar discussion in following link:

/forum/antivirus-software-is-a-prepaid-expenses-or-assets--176336.asp#.UK27xuQ3tc1