Root dir of a vhost:

drwxr-xr-x  41 root      root 4096 Sep 29 08:51 ..
drwxr-xr-x   2 yango     cvs  4096 Oct 16 19:04 barcode

Inside barcode:

total 364
drwxr-xr-x  2 yango cvs   4096 Oct 16 19:04 .
drwxr-xr-x  8 yango cvs   4096 Oct 16 19:07 ..
-rwxr-xr-x  1 yango cvs 273020 Oct 16 18:52 arial.ttf
-rwxr-xr-x  1 yango cvs   1483 Oct 16 18:51 barcode.php
-rwxr-xr-x  1 yango cvs    138 Oct 16 18:51 black.png
-rwxr-xr-x  1 yango cvs   2629 Oct 16 18:51 encode_bars.php
-rwxr-xr-x  1 yango cvs     20 Oct 16 19:04 index.php
-rwxr-xr-x  1 yango cvs  14487 Oct 16 18:53 php-barcode.php
-rwxr-xr-x  1 yango cvs   6134 Oct 16 18:51 README
-rwxr-xr-x  1 yango cvs    138 Oct 16 18:51 white.png

Then, accessing http://vhost.com/barcode/index.php I get:
access_log:
125.73.130.172 - - [16/Oct/2006:19:07:53 -0300] "GET /barcode/index.php HTTP/1.1" 403 338

[Mon Oct 16 19:07:53 2006] [error] [client 125.73.130.172] (13)Permission denied: access to /barcode/index.php denied