Accounts Receivable

3 Months Ended

Oct. 31, 2011

Notes to Financial Statements

Accounts Receivable

(6) Accounts Receivable

Accounts receivable consists of the following categories:

	October 31, 2011			April 30, 2011
Trade receivables	$	4,296,000		$	4,643,000
VAT receivable		19,000			212,000
Allowance for doubtful accounts and sales returns		(225,000	)		(225,000	)
	$	4,090,000		$	4,630,000