兼职学生, Inc. Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

Nature of Operations and Liquidity (Tables)

Nature of Operations and Liquidity (Tables)

6 Months Ended

Oct. 31, 2014

Nature of Operations and Liquidity [Abstract]

The following table shows the results of the “Smart Home Integration Certificate” program component included in the income (loss) from discontinued operations:

	For the				For the
	Three Months Ended				Six Months Ended
	October 31,				October 31,
	2014		2013		2014		2013

Revenues	$	—	$	326,500	$	—	$	549,125

Costs and expenses:
Instructional costs and services		—		293,850		—		494,212
General and administrative		—		—		—		—
Total costs and expenses		—		293,850		—		494,212

Income (loss) from discontinued operations, net of income taxes	$	—	$	32,650	$	—	$	54,913

The major classes of assets and liabilities of discontinued operations on the balance sheet are as follows:



	October 31,		April 30,
	2014		2014
Assets
Cash and cash equivalents	$	—	$	—
Accounts receivable, net of allowance of $481,531, and $481,531, respectively		—		5,250
Other current assets		—		—
Net assets from discontinued operations	$	—	$	5,250

Liabilities
Accounts payable	$	—	$	—
Accrued expenses		—		—
Deferred revenue		—		—
Net liabilities from discontinued operations	$	—	$	—

- Definition

Tabular disclosure of disposal groups, which may include the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the classification and carrying value of the assets and liabilities comprising the disposal group, and the segment in which the disposal group was reported. Also may include the amount of adjustments to amounts previously reported in discontinued operations such as resolution of contingencies arising from the disposal transaction or the operations of the component prior to disposal.

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