ACCESS CORPORATION
SCHEDULE II- Valuation and Qualifiying Accounts
Column A Column B Column C Column D Column E
Balance Charged to Charged to Balance
Beginning Costs and Other End of
Description of Period Expenses Accounts Period
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Year Ended
April 30, 1995
Deferred Income
Tax Benefit
Valuation
Allowance ($2,434,100) $ 0 $ 0 ($2,434,100)
Allowance for
Doubtful Accounts $ 17,479 $ 4,796 $ 4,175 $ 18,100
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Year Ended
April 30, 1994
Deferred Income
Tax Benefit
Valuation
Allowance ($2,220,000) $ 214,100 $ 0 ($2,434,100)
Allowance for
Doubtful Accounts $ 36,360 (2) $ 13,287 (1) $ 5,594 $ 17,479
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Year Ended
April 30, 1993
Deferred Income
Tax Benefit
Valuation
Allowance $ 0 (3) $2,220,000 $ 0 ($2,220,000)
Allowance for
Doubtful Accounts $ 50,000 (2) $ 4,562 (1) $18,292 $ 36,360
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<FN>
(1) Accounts written off as uncollectable.
(2) Net change in reserve.
(3) Recorded as part of cumulative effect of change in
accounting for income taxes