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2. Significant Accounting Policies: Earnings Per Share (Policies) | 6 Months Ended
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Feb. 28, 2015
Policies |
Earnings Per Share | Earnings per share Basic earnings per common share is computed by dividing net income available to common shareholders by the weighted average number of common shares outstanding in the period. Diluted earnings per common share takes into consideration common shares outstanding (computed under basic earnings per share) and potentially dilutive common shares. The earnings per share data for the three and six month periods ended February 28, 2015 and February 28, 2014 are as follows:
|  | Three Month Period Ended February 28, |  | Six Month Period Ended February 28,
|  | 2015 |  | 2014 |  | 2015 |  | 2014
| Net income | $ 283,560 |  | $ 237,398 |  | $ 611,347 |  | $ 569,977
| Basic weighted average number of common shares outstanding | 2,585,661 |  | 3,129,764 |  | 2,637,587 |  | 3,132,365
| Effect of dilutive securities |  |  |  |  |  |  |
| Stock options | 0 |  | 0 |  | 0 |  | 0
| Diluted weighted average number of common shares outstanding | 2,585,661 |  | 3,129,764 |  | 2,637,587 |  | 3,132,365

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- Definition Disclosure of accounting policy for computing basic and diluted earnings or loss per share for each class of common stock and participating security. Addresses all significant policy factors, including any antidilutive items that have been excluded from the computation and takes into account stock dividends, splits and reverse splits that occur after the balance sheet date of the latest reporting period but before the issuance of the financial statements. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3630-109257 + Details
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