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Trade Accounts and Bills Receivable, net
 9 Months Ended
Jun. 30, 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 June 30, 2016 consisted of the following:

      September 30,     June 30,  
      2015     2016  
  Trade accounts receivable $ 4,792,416   $ 5,859,816  
  Less: Allowance for doubtful accounts   (122,115 )   (734,092 )
      4,670,301     5,125,724  
  Bills receivable   101,657     255,614  
    $ 4,771,958   $ 5,381,338  

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

 

 

   June 30,     June 30,  
 

 

   2015     2016  
 

Balance at beginning of period

 $   -   $ 122,115  
 

Provision for the period

   -     683,721  
 

Reversal by cash for the period

   -     (51,066 )
 

Charged to condensed consolidated statements of operations and comprehensive (loss) income

   -     632,655  
 

Foreign exchange adjustment

   -     (20,678 )
 

Balance at end of period

 $   -   $ 734,092