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STATEMENTS OF CASH FLOWS - USD ($)
12 Months Ended
Aug. 31, 2016
Aug. 31, 2015
Cash flows from operating activities    
Net income $ 4,950,136 $ 3,842,961
Adjustments to reconcile net income to net cash provided by operating activities    
Depreciation and amortization of property and equipment 196,250 211,454
Amortization of capitalized computer software development costs 981,066 1,023,139
Amortization of Intellectual property 755,000 755,000
Stock-based compensation 347,077 295,243
Deferred income taxes (23,241) 55,919
(Increase) decrease in    
Accounts receivable (1,415,810) 1,048,969
Revenues in excess of billings 100,994 (238,502)
Prepaid income taxes (555,486) 748,359
Prepaid expenses and other assets (29,093) (104,836)
Increase (decrease) in    
Accounts payable (101,296) 19,443
Accrued payroll and other expenses 52,030 (355,567)
Accrued Bonus 0 1,000
Billings in excess of revenues 123,566  
Accrued income taxes (43,602) 43,602
Other liabilities (19,859) (19,860)
Deferred revenue 97,477 48,573
Net cash provided by operating activities 5,415,209 7,134,991
Cash flows from investing activities    
Purchases of property and equipment (39,121) (71,369)
Cash used to purchase Cognigen (720,000) (2,080,000)
Cash received in acquisition 0 190,184
Capitalized computer software development costs (1,195,854) (1,168,937)
Net cash (used in) investing activities (1,954,975) (3,130,122)
Cash flows from financing activities    
Payment of dividends (3,413,274) (3,375,566)
Payments on contracts payable (750,000) (750,000)
Proceeds from the exercise of stock options 182,049 57,043
Net cash (used in) financing activities of continuing operations (3,981,225) (4,068,523)
Net increase (decrease) in cash and cash equivalents (520,991) (63,654)
Cash and cash equivalents, beginning of year 8,551,275  
Cash and cash equivalents, end of period 8,030,284 8,551,275
Supplemental disclosures of cash flow information    
Income taxes paid 2,908,587 961,907
Non-Cash Investing and Financing    
Stock issued for acquisition of Cognigen Corporation 1,134,404 3,277,170
Creation of contract liability for acquisition of Cognigen Corporation $ 0 $ 1,854,404