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Trade Accounts and Bills Receivable, net
 6 Months Ended
Mar. 31, 2016
Trade Accounts and Bills Receivable, net [Text Block]
3.

Trade Accounts and Bills Receivable, net

   
 

Trade accounts and bills receivables, net as of September 30, 2015 and March 31, 2016 consisted of the following:

    September 30,     March 31,  
    2015     2016  
Trade accounts receivable $ 4,792,416   $ 7,079,421  
Less: Allowance for doubtful accounts   (122,115 )   (127,900 )
    4,670,301     6,951,521  
Bills receivable   101,657     -  
  $ 4,771,958   $ 6,951,521  

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

    March 31,       March 31,  
    2015       2016  
Balance at beginning of period $   -     $ 122,115  
Provision for the period   -       58,675  
Reversal by cash for the period   -       (51,242 )
Charged to condensed consolidated statements of operations and comprehensive (loss) income   -       7,433  
Foreign exchange adjustment   -       (1,648 )
Balance at end of period $   -     $ 127,900