v2.4.0.8

Condensed Consolidated Balance Sheets (USD $)	Apr. 30, 2013	Jul. 31, 2012
Current Assets:
Cash and equivalents	$ 8,456	$ 70,359
Accounts receivable	169,006	132,747
Inventory, net of reserve for obsolescence	358,658	497,235
Prepaid expenses	22,197	43,280
Total Current Assets	558,317	743,621
Property and equipment:
Machinery and equipment	1,362,952	1,362,952
Furniture and fixtures	430,924	430,924
Automobiles	34,097	34,097
Computer software	231,002	231,002
Leasehold improvements	30,265	30,265
Total property and equipment	2,089,240	2,089,240
Less: accumulated depreciation	(2,042,612)	(2,018,442)
Net Property and Equipment	46,628	70,798
TOTAL ASSETS	604,945	814,419
Current Liabilities:
Accounts payable	398,028	377,427
Accrued expenses	2,229,415	1,734,329
Notes payable - Officer	439,093	190,000
Total Current Liabilities	3,066,536	2,301,756
Total Liabilities	3,066,536	2,301,756
COMMITMENTS AND CONTINGENCIES
Stockholders’ Deficiency:
Common stock, par value $0.01; 30,000,000 shares authorized; 21,843,064 shares issued at April 30, 2013 and 21,592,450 shares issued at July 31, 2012, respectively	218,431	215,925
Contributed capital	80,889,378	80,873,283
Accumulated deficit	(83,509,763)	(82,522,908)
Less: Treasury shares at cost - 224,288 shares	(137,734)	(131,734)
Total Stockholders’ Deficiency	(2,461,591)	(1,487,337)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIENCY	604,945	814,419
Series A Cumulative Preferred Stock Member
Stockholders’ Deficiency:
Preferred stock	77,500	77,500
Series B Cumulative Preferred Stock Member
Stockholders’ Deficiency:
Preferred stock	$ 597	$ 597

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Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Excess of issue price over par or stated value of the entity's capital stock and amounts received from other transactions involving the entity's stock or stockholders. Includes adjustments to additional paid in capital. Some examples of such adjustments include recording the issuance of debt with a beneficial conversion feature and certain tax consequences of equity instruments awarded to employees. Use this element for the aggregate amount of additional paid-in capital associated with common and preferred stock. For additional paid-in capital associated with only common stock, use the element additional paid in capital, common stock. For additional paid-in capital associated with only preferred stock, use the element additional paid in capital, preferred stock.

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CONOLOG CORP 10-Q