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CONDENSED STATEMENTS OF CASH FLOWS (USD $)
3 Months Ended
Nov. 30, 2013
Nov. 30, 2012
Cash flows from operating activities    
Net income $ 685,155 $ 586,986
Adjustments to reconcile net income to net cash provided by operating activities    
Depreciation and amortization of property and equipment 11,903 10,690
Amortization of capitalized computer software development costs 191,829 182,085
Amortization of Intellectual property 1,875 1,875
Stock-based compensation 15,360 38,099
Deferred income taxes 70,178 46,339
(Increase) decrease in    
Accounts receivable and Contracts receivable (40,957) (390,434)
Prepaid income taxes 236,775 0
Prepaid expenses and other assets 19,098 (60,930)
Accounts payable 89,408 16,598
Accrued payroll and other expenses 26,394 9,893
Accrued bonus (30,000) (45,000)
Accrued income taxes 0 (733,233)
Other liabilities (4,965) 0
Deferred revenue 79,014 75,446
Net cash provided by operating activities 1,351,067 (261,586)
Cash flows from investing activities    
Purchases of property and equipment (9,843) (1,638)
Capitalized computer software development costs (373,204) (262,083)
Net cash provided by (used in) investing activities (383,047) (263,721)
Cash flows from financing activities    
Payment of dividends (642,956) (796,390)
Proceeds from the exercise of stock options 50,345 0
Net cash (used in) financing activities of continuing operations (592,611) (796,390)
Net increase (decrease) in cash and cash equivalents 375,409 (1,321,697)
Cash and cash equivalents, beginning of year 10,179,298 12,701,075
Cash and cash equivalents, end of period 10,554,707 11,379,378
Supplemental disclosures of cash flow information    
Interest paid 0 0
Income taxes paid $ 0 $ 1,091,545