Last reviewed: 13 November 2026. The cutover date and the depth of history decide most of a migration's cost and risk. Choose them deliberately: a year-start switch with opening balances and open items is the cleanest, while a mid-year switch with full history gives continuity at the price of more reconciliation work.
Part of our accounting data migration series. For the method, cutover choices and compliance points that apply to every migration, start with the accounting data migration guide.
Choosing the depth of migration
| Option | What moves | Good for | Trade-off |
|---|---|---|---|
| Opening balances only | Trial balance as at cutover | Very simple books | No customer or vendor detail; avoid where there are open bills |
| Opening balances with open items | Trial balance plus unpaid invoices, bills and advances | Most businesses | History stays in the old system |
| Current-year history | All transactions since the year start | Mid-year switches; one set of books for the year | More reconciliation |
| Multi-year history | Several years of transactions | Analytics and comparatives in the new system | Highest effort; old data quality issues come across |
Pre-cutover checklist
- All entries up to cutover posted; bank, credit card and loan accounts reconciled.
- Receivables and payables reviewed; old balances written off or confirmed.
- Stock count or reconciliation at cutover; negative stock cleared.
- GST or VAT returns filed up to cutover, and tax ledgers agreed with the returns.
- Fixed asset register agreed with the books.
- Source period locked.
Go-live reconciliation checklist
| Check | Agrees with source at cutover? |
|---|---|
| Trial balance, account by account | Yes, to the rupee or cent |
| Receivable and payable ageing, party by party | Yes |
| Stock quantity and value, item by item | Yes |
| Tax ledgers (GST, VAT, sales tax, TDS) | Yes |
| Bank balances and uncleared items | Yes |
| Record counts for imported masters and transactions | Match the export files |
After go-live
- Enable the audit trail and set user roles in the new system.
- Run the first month in parallel where practical and compare.
- Archive the old system's data, reports and audit trail for the statutory retention period.
- Keep a bridge reconciliation for the statutory and tax auditors where the year spans two systems.
Route-specific guides: Tally to Zoho Books, QuickBooks Online to Zoho Books, Xero, payroll.
Frequently asked questions
What is a cutover date in accounting migration?
It is the date from which transactions are recorded in the new software. Balances as at that date are migrated, and the old system is locked for later periods.
Can I switch accounting software in the middle of the year?
Yes, with a month-end cutover. The year's books then span two systems, so either current-year history is migrated or a bridge reconciliation is kept for the auditor.
What should agree before go-live?
The trial balance, receivable and payable ageing, stock quantity and value, tax ledgers, bank balances and record counts for imported data, all as at the cutover date.
Should open invoices be migrated individually?
Yes. Bringing each unpaid invoice and bill separately lets receipts and payments be matched in the new system and keeps customer and vendor statements accurate.
How long should the old software be kept?
Its data, reports and audit trail should be retained in a readable form for the statutory period; for Indian companies, at least eight years under section 128(5) of the Companies Act.
We map your chart of accounts, masters and open items, migrate the data through the destination software's own import tools, and reconcile the trial balance, receivables, payables, stock and tax ledgers before you go live. Migrations from other software are assessed on what it can export and the destination can import; the scope and cutover date are agreed in writing before we start.
Accounting data migrationZoho Books setup and migrationBook a consultation
This article is for general information and does not constitute advice on any specific case. Import and export features, file formats and plan limits of each software change with new releases; the position described is as published by the vendors on the date of review. Software names are trademarks of their respective owners and are used only to describe the systems involved; no affiliation or endorsement is implied. Firm details: Somesh Chandak & Associates, Chartered Accountants, Unit 119, 1st Floor, Centura Square IT Park, SG Barve Road, Wagle Estate, Thane West 400604. FRN 158694W.