The SORP is extremely difficult to implement properly unless you have a multi-dimensional accounting system like Aedon.Accounting.
Most charities use starter packages which have a business-oriented chart of accounts that might allow for different departments or cost centres, but certainly don’ support the three-dimensional need to record the nominal code, fund and activity on all purchases. These simpler packages are simply not sophisticated enough to make compliance with the SORP easy.
However, help is at hand. We are publishing the “The Plain English Guide to Implementing the Charity SORP” at the end of the year with a RRP of £20.