Course Description
Course publication/revision date: This course was updated on 2/18/2026.
Software is one of the more unusual assets, because the accounting for it varies, depending on whether it is intended for internal use or for sale to others. In the Accounting for Software course, we cover the accounting rules for both of these scenarios, as well as the most likely revenue recognition rules for a software sale, and the software presentation and disclosure topics that should be included in a company’s financial statements.
