Exhibit 31.2
        CERTIFICATION OF STEPHANIE M. RISK, CHIEF FINANCIAL OFFICER,
       PURSUANT TO RULE 13a-14 OF THE SECURITIES EXCHANGE ACT OF 1934
                SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Stephanie M. Risk, certify that:

   (1) I have reviewed this annual report on Form 10KSB of George Risk
       Industries, Inc;

   (2) Based on my knowledge, this report does not contain any untrue
       statement of a material fact or omit to state a material fact
       necessary to make the statements made, in light of the circumstances
       under which such statements were made, not misleading with respect to
       the period covered by this report;

   (3) Based on my knowledge, the financial statements, and other financial
       information included in this annual report, fairly present in all
       material respects the financial condition, results of operations and
       cash flows of the small business issuer as of, and for, the periods
       presented in this report;

   (4) The small business issuer's other certifying officer and I are re-
       sponsible for establishing and maintaining disclosure controls and
       procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e))
       and internal control over financial reporting (as defined in Exchange
       Act Rules 13a-15(f) and 15d-15(f)) for the small business issuer and
       have:

       (a) Designed such disclosure controls and procedures, or caused such
           disclosure controls and procedures to be designed under our super-
           vision, to ensure that material information relating to the small
           business issuer, including its consolidated subsidiaries, is made
           known to us by others within those entities, particularly during
           the period in which this report is being prepared;

       (b) Designed such internal control over financial reporting, or caused
           such internal control over financial reporting to be designed
           under our supervision, to provide reasonable assurance regarding
           the reliability of financial reporting and the preparation of
           financial statements for external purposes in accordance with
           generally accepted accounting principles;

       (c) Evaluated the effectiveness of the small business issuer's dis-
           closure controls and procedures and presented in this report our
           conclusions about the effectiveness of the disclosure controls and
           procedures, as of the end of the period covered by this report
           based on such evaluation; and

       (d) Disclosed in this report any change in the small business issuer's
           internal control over financial reporting that occurred during the
           small business issuer's most recent fiscal quarter that has mater-
           ially affected, or is reasonably likely to materially affect, the
           small business issuer's internal control over financial reporting;
           and

   (5) The small business issuer's other certifying officer and I have dis-
       closed, based on our most recent evaluation of internal control over
       financial reporting, to the small business issuer's auditors and the
       audit committee of the small business issuer's board of directors (or
       persons performing the equivalent functions):

       (a) All significant deficiencies and material weaknesses in the design
           or operation of internal control over financial reporting which
           are reasonably likely to adversely affect the small business
           issuer's ability to record, process, summarize and report finan-
           cial information; and

       (b) Any fraud, whether or not material, that involves management or
           other employees who have a significant role in the small business
           issuer's internal control over financial reporting.

Date:  July 29, 2004

By:  /s/  Stephanie M. Risk
Stephanie M. Risk
Chief Financial Officer