ACCOUNTS RECEIVABLE

12 Months Ended

Jul. 31, 2011

Receivables [Abstract]

ACCOUNTS RECEIVABLE

NOTE 3 – ACCOUNTS RECEIVABLE

     Accounts receivable are summarized as follows:

	2011			2010
Billed	$	553,500		$	493,563
Unbilled		101,652			83,740
Total		655,152			577,303
Less: allowance for doubtful accounts		(8,383	)		(10,804	)
	$	646,769		$	566,499

     Unbilled receivables principally relate to revenues accrued for long-term contracts recorded under the percentage-of-completion method of accounting.