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JOSHUA GOLD RESOURCES INC. - Statements of Cash Flows (USD $)
12 Months Ended 42 Months Ended
Dec. 31, 2012
Dec. 31, 2011
Dec. 31, 2012
Cash flows for continuing operations operating activities:      
Loss from continuing operations, increase decrease $ (1,915,418) $ (985,926) $ (2,929,557)
Adjustments for non-cash items:      
Depreciation, increase decrease 1,346 15,220 16,566
Accrued interest, increase decrease 25,542   43,646
Loss on disposal of mineral rights, increase decrease 112,686   112,686
Stock-based compensation, increase decrease 1,028,142 618,693 1,646,835
Impairment of notes receivable 3,750    
Adjustments for changes in working capital:      
Sales tax receivable, increase decrease 8,939 (26,583) (18,643)
Prepaid expenses, increase decrease   12,997  
Accounts payable and accrued liabilities, increase decrease 193,324 28,450 261,855
NET CASH USED IN OPERATING ACTIVITIES FROM CONTINUING OPERATIONS (541,689) (337,149) (866,612)
FINANCING ACTIVITIES      
Notes receivable, increase decrease     (11,250)
Due on mineral properties acquisition (7,500) (20,163) (27,663)
Advances from stockholders, increase decrease 87,700 84,988 212,399
Proceeds on issuance of capital stock 498,500 349,827 1,044,316
Repurchase of common stock (3,500)    
NET CASH PROVIDED BY FINANCING ACTIVITIES FROM CONTINUING OPERATIONS 575,200 414,652 1,217,802
INVESTING ACTIVITIES      
Acquisition of mineral properties (10,000)   (243,250)
Acquisition of equipment   (6,622) (6,622)
NET CASH USED IN INVESTING ACTIVITIES FROM CONTINUING OPERATIONS (10,000) (6,622) (249,872)
NET INCREASE IN CASH FROM CONTINUING OPERATIONS 23,511 70,881 101,318
Cash flows from discontinued operating activities:      
Loss from discontinued operations, increase decrease     (441,486)
Non-cash items:      
Stock-based compensation     270,859
Interest accrued on long term loan for discontinued operation     1,213
Changes in working capital:      
Accounts Receivable from discontinued operation   10,942  
Liabilities from Discontinued Operations   -105547 4454
NET CASH USED IN OPERATING ACTIVITIES FROM DISCONTINUED OPERATIONS   (94,605) (164,960)
NET DECREASE IN CASH FROM DISCONTINUED OPERATIONS   (94,605) (164,960)
EFFECT OF EXCHANGE RATE CHANGES ON CASH (36,986) 23,504 74,733
NET (DECREASE) INCREASE IN CASH (13,475) (220) 11,091
CASH, BEGINNING OF YEAR 24,566 24,786  
CASH, END OF YEAR $ 11,091 $ 24,566 $ 11,091
SUPPLEMENTARY CASH FLOW INFORMATION:      
Stock issuances to acquire mineral properties 571,000 250,000