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Trade Accounts and Bills Receivable, net
 12 Months Ended
Sep. 30, 2015
Trade Accounts and Bills Receivable, net [Text Block]
4.

Trade Accounts and Bills Receivable, net

Trade accounts and bills receivable as of September 30, 2014 and 2015 consisted of the following:

    2014     2015  
Trade accounts receivable $ 1,013,641   $ 4,792,416  
Less: Allowance for doubtful accounts   -     (122,115 )
    1,013,641     4,670,301  
Bills receivable   -     101,657  
  $ 1,013,641   $ 4,771,958  

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

    2014     2015  

Balance at beginning of year

 $ 17,734,802   $   -  

Gross provision for the year

   4,745,933     124,745  

Reversal for the year:-

            

Recoveries by cash

   (4,368,429)     -  

Recoveries by return of products from customers

   (1,015,359)     -  

(Credited) debited to consolidated statements of
comprehensive (loss) income

  (637,855)     124,745  

Disposal of subsidiaries

   (16,866,605)     -  

Foreign exchange adjustment

   (230,342)     (2,630)  

Balance at end of year

   -     122,115