Accrued Expenses and Other Payables

3 Months Ended

Aug. 31, 2012

Accrued Expenses and Other Payables:

Accrued Expenses and Other Payables

NOTE 10 – ACCRUED EXPENSES AND OTHER PAYABLES

Accrued expenses and other payables as of the balance sheet dates are summarized as follows:

	August 31,2012		May 31, 2012
Accrued expenses	$	346,883	$	373,129
Other payables		224,275		203,202
Total	$	571,158	$	576,331