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#11
If that accounting program was written for Windows 95, it's definitely a 16-bit program, not 32-bit.
The problem with setting up a virtual machine is that you need another OS and product key (it's essentially a separate machine) so VirtualBox may not be the right answer for you.
You're in luck however, since you have Win 7 Pro, you can download XP Mode from Microsoft which is a virtual machine complete with a fully licensed copy of XP. Download Windows XP Mode