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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Dec. 31, 2012

Property, Plant and Equipment [Table Text Block]

As of December 31, 2012 and September 30, 2012, Property and Equipment consist of the following:

	December 31, 2012			September 30, 2012

Furniture and fixture	$	132,458		$	148,845
Leasehold improvement		476,107			473,634
Motor vehicles		44,956			44,722
Office equipment		401,617			460,472

Total	$	1,055,138		$	1,127,673

Accumulated depreciation		(414,494	)		(350,484	)

	$	640,644		$	777,189

- Definition

Tabular disclosure of the useful life and salvage value of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software.

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