Businesses using BUSY Accounting Software frequently need to share accounting data with their Chartered Accountant (CA) for GST compliance, year-end accounting, audit, reconciliation, income-tax work, financial review, or correction of books.

A common question is:

Can we simply copy the BUSY company data folder, such as COMP0007, and send it to the CA, or should a backup always be created through BUSY?

A complete company-folder copy can be useful and may work when performed correctly, but creating a backup through BUSY's built-in backup facility is generally the better method for routine data sharing.

This article explains both approaches, their risks, recommended procedures, and important precautions when transferring BUSY company data.

Understanding the BUSY Company Data Folder

BUSY stores company accounting information in its data directory. Depending on the BUSY version, configuration, and financial years involved, a company directory may contain several database and supporting files.

For example, a company directory might look similar to:

BUSYData\
└── COMP0007\
    ├── db.bds
    ├── db12024.bds
    ├── db12025.bds
    ├── db12026.bds
    ├── locks.sys
    └── other supporting files

The exact filenames and structure can vary between installations and BUSY versions.

The important point is that the company should be treated as a complete dataset. An administrator should not assume that a particular .bds file is independently sufficient simply because its filename appears related to a particular year.

For example, avoid sending only:

db12025.bds

when the actual company directory contains multiple database and supporting files.

Method 1: Creating a Backup Through BUSY — Recommended

For normal data exchange with a CA, accountant, consultant, or another BUSY installation, using the application's supported backup functionality is generally preferable.

The basic workflow is:

Live BUSY Company
        ↓
Create Backup in BUSY
        ↓
Backup File/Data
        ↓
Secure Transfer to CA
        ↓
Restore through BUSY
        ↓
CA's Working Copy

The precise menu names and backup format can vary by BUSY release, so use the backup/restore options provided by the installed BUSY version.

Why is this method preferable?

1. Application-aware backup

The backup operation is performed through BUSY rather than manually copying database components at the Windows filesystem level.

2. Easier data transfer

A BUSY-generated backup is generally more convenient to identify, store, transfer, archive, and restore than manually handling a live company directory.

3. Lower risk of incomplete copying

When manually copying folders, an operator could accidentally copy only selected files or miss a required component.

For example, copying:

db12026.bds

is not equivalent to copying the complete company dataset.

4. Better operational practice

A backup has a clear purpose and can be stored with information such as:

ABC_Industries_CA_Backup_2026-07-28

This makes version management easier than sending a folder simply called:

COMP0007

5. Reduces risks associated with live files

Copying database files while the company is actively being used can be risky. An application-generated backup is preferable to casually copying active database files from Windows Explorer.

Method 2: Directly Copying the BUSY Company Folder

A complete company directory can also be copied at the filesystem level in appropriate circumstances.

For example:

D:\BUSY\Data\COMP0007\

could be copied to:

E:\CA_Data\COMP0007\

The critical requirement is that the copy should represent the complete company folder, rather than a selection of files that appear relevant.

Most important precaution: Do not copy active data

Suppose one computer is copying:

COMP0007

while another user is simultaneously entering vouchers in the same company.

This is poor practice.

During the copy, one database file might be copied before a transaction and another after the transaction or associated update. Database systems can maintain relationships across multiple files, so a simple file-by-file copy of an actively changing dataset is not necessarily a consistent snapshot.

Therefore, when performing a direct company-folder copy:

Ensure the company is not being used and, preferably, close BUSY on all systems accessing that dataset before copying it.

Recommended Procedure for Direct Folder Copy

When direct folder copying is necessary, use the following procedure:

1. Ask all users to save their work and exit the relevant BUSY company.
2. Preferably close BUSY on systems accessing the same data location.
3. Confirm that no user is actively entering or modifying transactions.
4. Locate the correct BUSY data directory.
5. Identify the correct company folder, such as COMP0007.
6. Copy the entire folder.
7. Do not manually select only .bds files.
8. Preserve the original folder and send a separate copy.
9. Verify that the destination copy completed without Windows copy errors.
10. Test the copied data or backup on a separate environment before relying on it.

This is especially important when the data is being transferred for statutory, audit, or year-end work.

Backup vs. Direct Folder Copy

Never Copy Only the File for a Particular Financial Year

Consider a company folder containing:

db.bds
db12024.bds
db12025.bds
db12026.bds
locks.sys

An administrator might assume:

"The CA only needs FY 2025-26, so I will send db12026.bds."

That assumption should be avoided.

Database applications can use multiple files for company information, masters, configuration, indexes, transactions, metadata, or other dependencies.

Unless BUSY documentation or support specifically instructs otherwise for the installed version, do not manually separate the database by guessing from filenames.

Use the application's backup facility, or copy the complete company directory when a filesystem-level copy is specifically required.

What About locks.sys?

A filename such as:

locks.sys

suggests that BUSY may maintain information associated with application/database locking.

Administrators should not manually decide which internal files are disposable solely from their names.

When making a raw company-directory copy, the safest general rule is:

Copy the complete company directory rather than manually choosing internal files.

If a specific lock file requires special treatment during restore or migration, follow the instructions for the exact BUSY version or obtain guidance from BUSY support.

Avoid Copying the Folder While BUSY Is Running

This is one of the most important precautions.

Consider a multi-user installation where:

PC-1 → Sales Entry
PC-2 → Purchase Entry
PC-3 → GST Work
PC-4 → Accounting
Server → BUSY Data

If an administrator starts copying the company directory from the server while these users continue entering transactions, the source data can change during the copy operation.

A large folder may take several minutes to copy.

For example:

10:00:00 - db.bds copied
10:00:20 - User saves voucher
10:01:10 - another database component copied
10:03:00 - Copy completed

The destination may not represent one clean point in time.

For a direct raw copy, stop access first.

Do Not Cut the Original Company Folder

Never use:

Cut → Paste

to provide accounting data to a CA.

Use:

Copy → Paste

The customer's live company data should remain at its original location.

A mistake involving a cut operation, interrupted network transfer, storage failure, or accidental overwrite can create an unnecessary recovery situation.

Do Not Let the CA Work Directly on the Only Copy

The CA should ideally receive a separate working copy.

A practical structure is:

Customer Live Data
        ↓
Verified Backup
        ↓
CA Working Copy

This maintains separation between production data and external accounting work.

The Bigger Issue: What Happens When the CA Changes the Data?

This question is more important than the method used to send the original data.

Suppose the customer creates a backup on July 28 and sends it to the CA.

The customer continues entering transactions:

Customer Copy
July 29 → Sales entries
July 30 → Purchase entries
July 31 → Receipt entries

Meanwhile, the CA changes the received copy:

CA Copy
July 29 → Journal corrections
July 30 → Ledger adjustments
July 31 → Audit corrections

Now there are two independently modified copies of the company.

Simply restoring the CA's full backup over the customer's live company could overwrite transactions entered after the original backup, depending on the workflow being used.

Therefore, determine the purpose before sharing data.

Scenario 1: CA Only Needs Data for Review

If the CA needs the company for:

• Checking accounts
• Reviewing ledgers
• GST verification
• Balance-sheet preparation
• Audit review
• Finding discrepancies
• Tax computation

then provide a backup/working copy and instruct the CA that it is for review.

Corrections can be communicated back to the customer/accounting team and entered into the live company.

This is the simplest workflow.

Scenario 2: CA Will Make Changes

If the CA is expected to make corrections directly in BUSY, establish how those changes will return to the production database before sending the data.

Do not assume that two independently modified copies can later be merged simply by copying database files.

For example:

Original Data
     ↓
   Backup
   ↙    ↘
Client   CA
  ↓       ↓
Changes  Changes

You now have two branches.

A full restore of one branch over the other may discard changes from the other branch.

Use BUSY-supported synchronization, import/export, voucher transfer, or another supported data-exchange mechanism where applicable to the installed version and business workflow. Otherwise, coordinate a controlled cut-off period.

A Controlled Cut-Off Workflow

For year-end finalization, one approach can be:

1. Complete accounting entries up to agreed cut-off date
                         ↓
2. Stop modifications for the agreed period/company
                         ↓
3. Create BUSY backup
                         ↓
4. Keep another safety backup internally
                         ↓
5. Send working backup to CA
                         ↓
6. CA performs agreed corrections/finalization
                         ↓
7. Receive finalized data or correction details
                         ↓
8. Verify before replacing/updating production data

The exact workflow should be determined according to how the customer and CA work.

Always Keep an Independent Backup Before Restoring CA Data

Suppose the CA returns modified company data.

Before restoring or replacing anything, create another backup of the customer's current live data.

For example:

BEFORE_CA_RESTORE_2026-07-28

Then perform the restore/update.

This provides a recovery point if:

• Recent vouchers are missing
• Masters have changed
• Transactions were accidentally deleted
• The wrong company was restored
• The CA used an older dataset
• A version compatibility problem appears
• The restored company does not contain expected transactions

Never replace the only live accounting dataset without a recovery copy.

BUSY Version Compatibility

Another consideration is the BUSY version used by the customer and CA.

Before exchanging data, verify:

Customer BUSY Version
        ↕
CA BUSY Version

The CA should use a version that is compatible with the supplied data/backup.

This becomes particularly important when one system has been upgraded and another is using an older release.

If BUSY performs a database conversion after opening or restoring data in a newer version, do not assume that the converted data can simply be taken back to an older installation.

Test the workflow before performing it on the only production copy.

Data Security When Sending Accounting Data

BUSY company data may contain sensitive commercial and financial information, including:

• Customer and supplier information
• Ledger balances
• Sales and purchase records
• GST-related information
• Bank transaction information
• Outstanding receivables/payables
• Inventory
• Financial statements
• Contact information
• Tax-related records

Therefore, avoid unnecessarily sending accounting backups through insecure or publicly accessible channels.

Use a trusted transfer mechanism, restrict access to the intended recipient, and use encryption/password protection where appropriate.

The password should preferably be communicated separately from the data file.

Maintain Backup Versions

Instead of repeatedly overwriting a file named:

Backup

maintain dated copies such as:

Company_Backup_2026-07-25
Company_Backup_2026-07-26
Company_Backup_2026-07-27
Company_Backup_2026-07-28

For CA handover:

Company_CA_Handover_2026-07-28

Before accepting CA changes:

Company_Pre_CA_Restore_2026-08-05

This makes rollback and troubleshooting much easier.

Recommended Backup Strategy

For important accounting systems, one backup should not be considered sufficient protection.

A better approach is to maintain:

Production BUSY Data
        │
        ├── Local Backup
        │
        ├── Separate Storage Backup
        │
        └── Secure Off-site/Cloud Backup

Where appropriate, automated and versioned backups provide additional protection against accidental deletion, hardware failure, malware, ransomware, or unnoticed database problems.

A backup should also be periodically tested. A backup that has never been successfully restored should not be assumed to be usable.

Recommended Procedure for Sharing BUSY Data with a CA

For routine CA data sharing, a practical workflow is:

1. Confirm the correct company and required accounting period.
2. Ensure important transactions are saved.
3. Use BUSY's built-in backup functionality.
4. Create a separate internal backup as well.
5. Give the backup a meaningful date/company reference.
6. Transfer it securely to the CA.
7. Confirm that the CA's BUSY installation is compatible.
8. Ask the CA to restore it as a separate working company/copy where appropriate.
9. Establish whether the CA will only review the data or modify it.
10. Before restoring any returned data, back up the customer's current live company again.

Backup or Folder Copy: Final Recommendation

For routine sharing with a CA, use BUSY's built-in backup and restore functionality.

A complete company folder such as COMP0007 can be copied when needed, but a raw copy should be performed only when the dataset is not actively being modified and the entire company directory is copied.

Do not casually send individual .bds files based on their filenames.

Most importantly, if both the customer and CA will continue making changes after the data is shared, establish a synchronization or controlled handover process first. Otherwise, the problem is no longer backup—it becomes data reconciliation between two independently modified copies.

Frequently Asked Questions (FAQ)

1. Can I copy the COMP0007 folder and send it to the CA?

Yes, a complete company folder can be copied in appropriate circumstances. However, for routine data sharing, BUSY's built-in backup/restore workflow is preferable.

2. Can I copy the company folder while users are working in BUSY?

This should be avoided. For a raw filesystem copy, stop users from modifying the company and preferably close BUSY sessions accessing that dataset before starting the copy.

3. Should I send only db12026.bds if the CA needs that financial year?

Do not determine required database components simply from filenames. Use BUSY's backup functionality or copy the complete company directory when a raw copy is required.

4. Should db.bds also be copied?

When making a direct company-folder copy, copy the complete folder rather than manually selecting individual database files.

5. Should locks.sys be deleted before sending the data?

Do not delete or modify internal BUSY files merely based on their names. Follow the application's documented backup/restore procedure or guidance applicable to the installed BUSY version.

6. Is direct folder copying unsafe?

Not inherently. It can be useful for migrations, troubleshooting, emergency copies, and administrative purposes. The primary concern is obtaining a consistent copy while the database is not being modified.

7. Can the CA directly open the copied company folder?

This depends on the BUSY version, data location, configuration, and compatibility. A BUSY-generated backup restored through the appropriate BUSY version is generally a cleaner exchange workflow.

8. Can the customer continue working after sending the backup to the CA?

Yes, but if the CA also modifies the received data, you will have two independently changing datasets. Decide beforehand how the CA's corrections will be incorporated into the live company.

9. Can I restore the CA's modified backup over the customer's existing company?

Do not do so blindly. The live company may contain transactions entered after the backup was sent. First create a complete backup of current production data and verify the returned data and intended workflow.

10. What if the CA uses a newer BUSY version?

Check compatibility before exchanging production data. Database upgrades or conversions can affect whether the data can subsequently be used with an older version.

11. Is copying the folder equivalent to creating a backup?

Both can produce copies of data, but they are operationally different. A BUSY backup is application-controlled, while folder copying is a filesystem-level operation.

12. Should the original company folder ever be moved to the CA's computer?

No. Send a backup or copy. Do not move the customer's only production data.

13. Should we test the backup?

Yes. Important backups should periodically be tested by restoring them in an appropriate test environment and verifying the company and transactions.

14. Can BUSY data be emailed?

Technically, size permitting, but accounting data contains sensitive information. A secure transfer method with appropriate access protection is preferable.

15. What is the safest general procedure?

Backup through BUSY → retain an independent copy → securely transfer to CA → restore as a working copy → control any changes coming back into production.

Disclaimer

This article provides general technical guidance for BUSY accounting data management and backup practices. File structures, database behavior, backup formats, menu options, and compatibility requirements can vary by BUSY version and deployment. For critical production data, verify procedures against the documentation/support guidance applicable to the installed BUSY version and test restoration before deleting, replacing, or overwriting any live accounting data.