Accounts Receivable

9 Months Ended

12 Months Ended

Feb. 29, 2012

May 31, 2011

Financing Receivables [Text Block]

3. ACCOUNTS RECEIVABLE

Accounts receivable consist of the following:

		February 29,				May 31,
		2012				2011
Trade accounts receivable		$	203,146			$	327,566
Employees			4,928				5,185
			208,074				332,751
Less allowance for doubtful accounts			(15,000	)			(15,000	)
		$	193,074			$	317,751

3. ACCOUNTS RECEIVABLE

As of May 31, accounts receivable consist of the following:

			2011				2010
Trade accounts receivable		$	327,566			$	323,733
Employees			5,185				5,271
			332,751				329,004
Less allowance for doubtful accounts			(15,000	)			(40,001	)
		$	317,751			$	289,003