JOSHUA GOLD RESOURCES INC. - Consolidated Balance Sheets (USD $)	Dec. 31, 2011		Dec. 31, 2010
Current Assets:
Cash	$ 24,566		$ 24,786
Sales tax receivable	27,582		999
Loans receivable	14,750		14,997
Prepaid expense			12,997
Accounts receivable from discontinued operations- current			10,942
TOTAL CURRENT ASSETS	66,898		64,721
Other Assets
Equipment	6,380
Mineral rights	378,753		199,960
Total Other Assets	385,133		199,960
Total Assets	452,031		264,681
LIABILITIES AND STOCKHOLDERS' DEFICIT
Accounts payable and accrued liabilities	84,856		17,580
Advances from stockholders	124,699		39,711
Due on mineral rights acquisition- current portion	43,265		34,993
Liabilities from discontinued operations- current	4,454		83,756
TOTAL CURRENT LIABILITIES	257,274		176,040
Long Term Liabilities
Due on mineral rights acquisition	78,664		64,987
Long term liabilities from discontinued operations			26,245
Total Long Term Liabilities	78,664		91,232
Total Liabilities	335,938		267,272
Stockholders' Equity
Preferred Stock	24	[1]	24	[1]
Common Stock	27,858	[2]	26,519	[2]
Additional paid-in capital	1,357,543		340,196
Stock to be issued	303,190		98,450
Subscriptions receivable	(103,247)
Accumulated other comprehensive income	25,175		1,919
Deficit accumulated during the development stage	(1,494,450)		(469,699)
Total Stockholders' Deficit	116,093		(2,591)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 452,031		$ 264,681

[1] $0.0001 par value; 100,000,000 shares authorized; 240,000 shares issued and outstanding (December 31, 2010- 240,000)

[2] $0.0001 par value; 400,000,000 shares authorized; 278,579,678 shares issued and outstanding (December 31, 2010- 265,190,416)