XML 103 R12.htm IDEA: XBRL DOCUMENT v2.4.0.6
Prepayments and Other Receivables
 12 Months Ended
Sep. 30, 2012
Prepayments and Other Receivables [Text Block]
6

Prepayments and Other Receivables

   
 

Prepayments and other receivables as of September 30, 2011 and 2012 consist of the following:

      2011     2012  
               
  Prepayments for raw materials and others $   1,271,520   $   4,458,058  
  Other receivables (Note 6 (a))   4,665,485     4,554,817  
  Less: Allowance for doubtful accounts   (694,587 )   (1,305,329 )
               
    $   5,242,418   $   7,707,546  

An analysis of allowance for doubtful accounts for the years ended September 30, 2011 and 2012 is as follows:

      2011     2012  
               
  Balance at beginning of year $   638,079   $   694,587  
  Addition of bad debt expense   25,275     594,956  
  Foreign exchange adjustment   31,233     15,786  
               
  Balance at end of year $   694,587   $   1,305,329  

(a) Other receivables as of September 30, 2011 and 2012 included advances to senior management amounting to approximately US$58,000 and US$11,800 respectively for travel and representation expenses in the ordinary course of business.