8. BANK LOANS AND NOTES PAYABLE (Tables)

3 Months Ended

Sep. 30, 2013

Debt Disclosure [Abstract]

Company's debt

	September 30, 2013		June 30, 2013
Bank loans and notes payable-current	$	923,545	$	885,786
Bank loans and notes payable-long term		2,309,161		2,395,802
Total	$	3,232,705	$	3,281,588

Bank loans and notes payable

	September 30, 2013		June 30, 2013
Bank loan payable of principal and interest at a rate equal to prime plus 1.50%, as defined, subject to a floor of 4.75% with any principal due at maturity on January 1, 2014; collateralized by accounts receivable and inventory related to a specific customer contract.	$	213,750	$	213,750
Note payable to the seller of Tier Electronics LLC payable in annual installments of $450,000 on January 21, 2013 and $495,000 on January 21, 2014.  Interest accrues at a rate of 8% and is payable monthly.  The promissory note is collateralized by the Company’s membership interest in its wholly-owned subsidiary Tier Electronics LLC. See note (a) below.		495,000		495,000
Note payable to Wisconsin Department of Commerce payable in monthly installments of $23,685, including interest at 2%, with the final payment due May 1, 2018; collateralized by equipment purchased with the loan proceeds and substantially all assets of the Company not otherwise collateralized.  The Company is required to maintain and increase a specified number of employees, and the interest rate is increased in certain cases for failure to meet this requirement.  See note (b) below.		1,136,196		1,136,195
Bank loan payable in fixed monthly payments of $6,800 of principal and interest at a rate of .25% below prime, as defined, subject to a floor of 5% as of June 30, 2013 and 2012 with any principal due at maturity on June 1, 2018; collateralized by the building and land.		661,492		673,339
Note payable in fixed monthly installments of $6,716 of principal and interest at a rate of 5.5% with any principal due at maturity on May 1, 2028; collateralized by the building and land.		726,268		734,227
Bank loan payable in monthly installments of $21,000 of principal and interest at a rate equal to prime, as defined, subject to a floor of 4.25%, paid in full during fiscal 2014.		-		29,076
	$	3,232,705	$	3,281,588

Maximum aggregate annual principal payments for fiscal periods

2014 (nine months)	$	836,711
2015		351,156
2016		361,075
2017		371,418
2018		358,400
2019 and thereafter		953,946
	$	3,232,705