Accounts receivable

12 Months Ended

Sep. 30, 2011

Accounts, Notes, Loans and Financing Receivable, Gross, Allowance, and Net [Abstract]

Loans, Notes, Trade and Other Receivables Disclosure [Text Block]

2. Accounts receivable

Receivables consist of:

· Trade receivables from sales to customers

· Receivables pertaining to component parts purchased from the Company by its contract manufacturers which are  excluded from sales

· General services tax (GST) and value added tax (VAT) reclaimable on goods purchased by the Company’s Asian  and European locations

· Allowances, consisting of sales and bad debt

· Other minor non trade receivables

The following is a listing by category of the Company’s accounts receivable as of September 30, 2011 and 2010 .

	As of September 30,
Receivable detail:	2011			2010
Trade receivables	$	7,893,923		$	9,123,726
Allowance for doubtful accounts		(423,773	)		(383,773	)
Sales reserve		(3,761,454	)		(4,336,759	)
Net trade receivables	$	3,708,696		$	4,403,194
Receivable from contract manufacturers	$	2,030,251		$	1,846,949
GST and VAT taxes receivables		298,303			439,745
Other		79,772			69,140
Total other non trade receivables	$	2,408,326		$	2,355,834