Note 3. ACCOUNTS RECEIVABLE, NET

The Company’s net accounts receivable is as follows:

	March 31,			June 30,
	2018			2017

Trade accounts receivable	$	6,108,078		$	2,754,962
Less: allowances for doubtful accounts		(1,350,531	)		(185,821	)
Accounts receivables, net	$	4,757,547		$	2,569,141

Movement of allowance for doubtful accounts is as follows:

	Nine months ended March 31, 2018			Year ended June 30, 2017

Beginning balance	$	185,821		$	207,028
Provision for doubtful accounts		1,182,832			-
Less: write-off/recovery		(24,638	)		(18,912	)
Exchange rate effect		6,516			(2,295	)
Ending balance	$	1,350,531		$	185,821

For the three and nine months ended March 31, 2018, the provision for doubtful accounts increased by $586,547 and $1,182,832, respectively. No provision was made in same period 2017.