The Academy Award-winning film, about an endearing simpleton and his passage over 40 years, has so far been surpassed in its gross only by "E.T. the Extra-Terrestrial" and "Jurassic Park."

What touched off alarm bells for Mr. Groom and his lawyer, as well as others connected to the film, was that Paramount's accounting books showed that the movie had, improbably, lost at least $62 million by Dec. 31, 1994. Huge expenses, the cost of making the film and promotion, distribution fees and the vast sums paid to Mr. Hanks and Mr. Zemeckis, whose agreements called for percentages of gross rather than net profits, were among the reasons cited for the film's outlays.

Besides Mr. Groom, there are three others who are to participate in the net profits: Wendy Finerman and Steve Tisch, its producers, and Eric Roth, the screenwriter. The three are veteran Hollywood hands and, privately and publicly, say that the system of accounting here heavily favors studios and those few stars and directors with enough clout to demand gross, rather than net, participation in a film. Mr. Hanks and Mr. Zemeckis reduced their fees and accepted gross participation in the movie. Each man will probably finally earn about $40 million from the movie.

Paramount seemed resolute in defending itself. An article in the current issue of Forbes Magazine, explaining why the movie was not yet listed as a money maker, revealed the bookkeeping practices that have kept the film from ostensibly earning profits.

A Paramount statement released today said: "We are surprised by this media campaign. 'Forrest Gump' is an extremely successful film by any measure and we are trying to do the right thing for everyone involved, including Winston Groom.