EXHIBIT 11


                   AMERICAN SOFTWARE, INC. AND SUBSIDIARIES
            Statement re: computation of Per Share Earnings (Loss)



 
 
                                                       Three Months Ended   
                                                     ---------------------- 
                                                            July 31,        
                                                     ---------------------- 
                                                        1996        1995    
                                                    -----------  ---------- 
                                                                   
                                                                            
Common stock:                                                               
  Weighted average common                                                   
     shares outstanding:                                                    
       Class A shares                                17,468,489  17,423,061 
       Class B shares                                 4,829,289   4,840,489 
                                                    -----------  ---------- 
                                                     22,297,778  22,263,550 
  Dilutive effect of outstanding                                            
     Class A common stock                                                   
     options (as determined by                                              
     the application of the treasury                                        
     stock method using the                                                 
     average market price for                                               
     the period)                                              -   1,127,669 
                                                    -----------  ---------- 
                                                                            
          Totals                                     22,297,778  23,391,219 
                                                    ===========  ==========
 
Net earnings (loss)                                 $(1,203,160)   $367,962
                                                    ===========  ==========

Earnings (loss) per common
  and common equivalent share                       $      (.05) $       .02
                                                    ============    ========
 

                                      13