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Trade Accounts Receivable, net
6 Months Ended
Mar. 31, 2014
Trade Accounts Receivable, net [Text Block]

3. Trade Accounts Receivable, net

Trade accounts receivable as of September 30, 2013 and March 31, 2014 consisted of the following:

    September 30, 2013     March 31, 2014  
Trade accounts receivable $ 61,706,474   $ 60,260,831  
Less: Allowance for doubtful accounts   (17,734,802 )   (16,132,327 )
    43,971,672     44,128,504  
Bills receivable   5,904,029     2,207,731  
  $ 49,875,701   $ 46,336,235  

An analysis of the allowance for doubtful accounts is as follows:

    Six months ended March 31, 2014  
Balance at beginning of the period $ 17,734,802  
Current period provision   3,748,086  
Reversal for the period:-      
         Recoveries by cash   (4,210,374 )
         Recoveries by return of products from customer   (895,378 )
Credited to condensed consolidated statements of operations   (1,357,666 )
Foreign exchange adjustment   (244,809 )
Balance at end of the period $ 16,132,327