INCOME TAXES (Schedule of effective income tax rate reconciliation) (Details) (USD $)	12 Months Ended
Jul. 31, 2013	Jul. 31, 2012	Jul. 31, 2011
INCOME TAXES [Abstract]
Income before income taxes	$ 1,181,671	$ 2,801,353	$ 1,002,302
Dividends received deduction	(12,590)	(7,992)	(8,412)
Other-net	10,567	8,023	9,792
Adjusted pre-tax income	1,179,648	2,801,384	1,003,682
Statutory rate	34.00%	34.00%	34.00%
Income tax provision at statutory rate	366,444	869,586	336,598
State and City income taxes, net of federal income tax benefit	133,556	192,414	135,402
State and City deferred income taxes	18,000	469,000
Income tax provision	$ 518,000	$ 1,531,000	$ 472,000

Amount of adjusted pretax income

No definition available.

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The component of total income tax expense for the period comprised of the increase (decrease) in the entity's state and local deferred tax assets and liabilities attributable to continuing operations The component of total income tax expense for the period comprised of the increase (decrease) in the entity's state and local deferred tax assets and liabilities attributable to continuing operations as determined by applying the provisions of the applicable enacted tax laws as determined by applying the provisions of the applicable enacted tax laws.

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Amount of income loss from continuing operations and discontinued operations before income taxes.

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Percentage of domestic federal statutory tax rate applicable to pretax income (loss).

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The sum of income tax expense or benefit for the period that has been allocated among continuing operations, discontinued operations, extraordinary items, other comprehensive income, and items charged or credited directly to shareholders' equity.

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Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to deduction for dividend.

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The amount of income tax expense or benefit for the period computed by applying the domestic federal statutory tax rates to pretax income from continuing operations.

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