v3.21.1
Accounts Receivable, Net
 9 Months Ended
Mar. 31, 2021
Credit Loss, Additional Improvements [Abstract]  
ACCOUNTS RECEIVABLE, NET

Note 4. ACCOUNTS RECEIVABLE, NET


The Company’s net accounts receivable are as follows:


   March 31,
   June 30,
 
   2021   2020 
Trade accounts receivable  $3,589,048   $3,453,439 
Less: allowances for doubtful accounts   (3,451,213)   (2,297,491)
Accounts receivable, net  $137,835   $1,155,948 

Movement of allowance for doubtful accounts are as follows:


   March 31,
2021		   June 30,
2020		 
Beginning balance  $2,297,491   $5,670,274 
Provision for doubtful accounts, net of recovery   1,033,414    4,896,640 
Less: write-off   (126,708)   (8,220,754)
Exchange rate effect   247,016    (48,669)
Ending balance  $3,451,213   $2,297,491 

For the three months ended March 31, 2021 and 2020, the provision for doubtful accounts was $875,744 and $3,121,416, respectively. For the nine months ended March 31, 2021 and 2020, the provision for doubtful accounts was $906,706 and $4,428,108, respectively. The Company recovered nil and $99,366 of accounts receivable for the three months ended March 31, 2021 and 2020, respectively. The Company recovered $2,492 and $99,366 of accounts receivable for the nine months ended March 31, 2021 and 2020, respectively. The Company wrote off $3,255,938 of accounts receivable for the three and nine months ended March 31, 2020.