JOSHUA GOLD RESOURCES INC. - Balance Sheets (USD $)	Dec. 31, 2012		Dec. 31, 2011
Current Assets:
Cash	$ 11,091		$ 24,566
Sales tax receivable	18,643		27,582
Notes receivable	11,250		14,750
TOTAL CURRENT ASSETS	40,984		66,898
Other Assets
Equipment	5,143		6,380
Mineral Properties	2,321,000		378,753
Total Other Assets	2,326,143		385,133
Total Assets	2,367,127		452,031
LIABILITIES AND STOCKHOLDERS' EQUITY
Accounts payable and accrued liabilities	261,855		46,031
Dividends payable	62,400		38,825
Advances from stockholders	291,130		129,153
Due on mineral rights acquisition- current portion	634,000		43,265
TOTAL CURRENT LIABILITIES	1,249,385		257,274
Long Term Liabilities
Due on mineral rights acquisition	900,000		78,664
Total long term liabilities	900,000		78,664
Total Liabilities	2,149,385		335,938
Stockholders' Equity
Preferred Stock	24	[1]	24	[1]
Common Stock	7,555	[2]	9,286	[2]
Additional paid-in capital	3,013,477		1,376,115
Stock to be issued	2,046,455		303,190
Deferred stock-based compensation	(1,217,254)
Subscriptions receivable	(195,000)		(103,247)
Accumulated other comprehensive (loss) income	(3,647)		25,175
Deficit accumulated during the development stage	(3,433,868)		(1,494,450)
Total Stockholders' Equity	217,742		116,093
TOTAL LIABILITIES AND STOCKHOLDERS' Equity	$ 2,367,127		$ 452,031

[1] $0.0001 par value; 100,000,000 shares authorized; 240,000 shares issued and outstanding (December 31, 2011- 240,000)

[2] $0.0001 par value; 400,000,000 shares authorized; 75,552,988 shares issued and outstanding (December 31, 2011- 92,859,893)