INCOME TAXES (Details) (USD $) In Millions, unless otherwise specified	12 Months Ended
	May 31, 2013	May 31, 2012	May 31, 2011
Components of Deferred Tax Assets [Abstract]
Accruals and allowances	$ 481	$ 609
Employee compensation and benefits	997	905
Differences in timing of revenue recognition	158	196
Depreciation and amortization	243	253
Tax credit and net operating loss carryforwards	2,706	2,537
Other	44	50
Total deferred tax assets	4,629	4,550
Valuation allowance	(999)	(728)
Net deferred tax assets	1,456	1,396
Components of Deferred Tax Liabilities [Abstract]
Unrealized gain on stock	(130)	(130)
Acquired intangible assets	(1,795)	(1,974)
Unremitted earnings	(249)	(322)
Total deferred tax liabilities	(2,174)	(2,426)
Geographical Breakdown of Income Before Provision for Income Taxes [Abstract]
Domestic	6,614	6,284	6,378
Foreign	7,284	6,678	5,033
Income before provision for income taxes	13,898	12,962	11,411
Gross Unrecognized Tax Benefits Including Acquisitions [Abstract]
Gross unrecognized tax benefits as of June 1	3,276	3,160	2,527
Increases related to tax positions from prior fiscal years	279	99	128
Decreases related to tax positions from prior fiscal years	(125)	(169)	(102)
Increases related to tax positions taken during current fiscal year	312	522	639
Settlements with tax authorities	(71)	(187)	(23)
Lapses of statutes of limitation	(71)	(84)	(53)
Other, net	1	(65)	44
Total gross unrecognized tax benefits as of May 31	3,601	3,276	3,160
Provision for Income Taxes [Abstract]
Federal	1,720	1,611	1,817
State	254	257	263
Foreign	1,116	1,104	1,037
Total current provision	3,090	2,972	3,117
Federal	(179)	267	(179)
State	82	14	14
Foreign	(20)	(272)	(88)
Total deferred (benefit) provision	(117)	9	(253)
Total provision for income taxes	$ 2,973	$ 2,981	$ 2,864
Effective income tax rate	21.40%	23.00%	25.10%