Course Information

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Computer Software: GAAP Levels B, C & D
Author: Jan R. Williams, Joseph V. Carcello, Judith Weiss

Description:
The role of computer software in our economy has increased rapidly over the past 20 years, and its role is likely to continue to grow in the future. Some entities develop computer software for sale to other parties. These entities need guidance on recognizing revenue from the sale of computer software. Entities that sell computer software also need guidance on accounting for the costs of such software development. This course reviews the guidance available on this issue.

Topics covered in the course include:

  • Revenue recognition and accounting for costs of computer software
  • EITF Issues
  • AICPA Statement of Position 97-2
Course Details:
Price:  $45.00
Field of Study:  Auditing
Prerequisites:  Basic knowledge of Accounting
Level:  Intermediate
Course was last updated on:  10/24/05
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Library:
Accounting and Audit

Technical Requirements:
To view and print downloadable content files available in this program, you will need Adobe Acrobat Reader. You can download the free Reader plugin at Adobe's website by clicking on the icon below, then following the instructions for installation on your computer.
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Credit Available For: Units
CPE 2.0 CPE
QAS 2.0 CPE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.

User Reviews
Reviewer: Nobuyuki Y. submitted on 10/16/2008
Gained overview of accounting for software.
Reviewer: Joanna C. submitted on 10/10/2008
Specific technical examples
Reviewer: Shannon B. submitted on 08/24/2008
Summary of technical guidance
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