As India being a developing country, business in all sectors is booming. There are many other accounting software in the market like Tally, Quick book, etc. Purchasing an accounting software, especially for starting businesses, is a costly affair due to prohibitive licensing costs. Also, small business establishments may find it difficult to purchase licensed accounting software and as such, may opt for an unlicensed pirated copy of the original software. In addition, institutions that deal with teaching accounting find it difficult to afford hundreds of multiple copies of licensed software to be installed in computer laboratories. GNUKhata is Free and Flexible Open Source Accounting Software developed by Digital Freedom Foundation. [3] It can be easily downloaded from the Internet. [3] It's special feature is that it can support emerging sectors of the economy who are being required to keep audited accounts, such as self-help groups, craft producer and micro-finance. As the organization wants to send the accounts data such as Inventory details and entire Report safely to CAs and other third parties. As to access the data present in GNUKHATA from anywhere, facility to safely send organization data to CA and other third party and to avoid data clashing, data exchange from GNUKHATA to GNUKHATA ,Backup and Recovery is required. Proposed system is developed which contains Import data of the existing organization details if want to recover it and export of data such as List of Accounts, Products, Categories, Godown and also generating Invoices for Purchase and Sale.

1. Dr. R. GayanMeegama, "Open Source Accounting Softwares,"article January 2010.
2. DunluPeng,LidongCAO,Wenjie Xu, "Using JSON for Exchanging in Web Service Applications,"Journal of Computational Information Systems 7: 16(2011) 5883-5890 December 2011.
3. Krishnankant Mane (Digital Freedom Foundation),What is GNUKhata. [http://gnukhata. in/].
4. Ben Bangert,James Gardner R. July 2015, Study about Pyramid Web Framework. [http://www. pylonsproject. org/].
5. PostgreSQL Global Development Group,developed in 1996. Study about PostgreSQL. [https://www. postgresql. org/].
6. iMchael Bayer May 2006, Study about SQLAlchemy. [http://www. sqlalchemy. org/].

Accounting Inventory Data Exchange Data Migration Data Backup Data Restore Data Transfer Data Recovery