JOSHUA GOLD RESOURCES INC. - Balance Sheets (USD $)	Jun. 30, 2013		Dec. 31, 2012
Current Assets:
Cash	$ 111		$ 11,091
Accounts receivable	17,639		18,643
Notes receivable	11,250		11,250
TOTAL CURRENT ASSETS	29,000		40,984
Other Assets
Equipment	4,470		5,143
Mineral property interests	3,383,166		2,321,000
Total Other Assets	3,387,636		2,326,143
Total Assets	3,416,636		2,367,127
LIABILITIES AND STOCKHOLDERS' EQUITY
Bank indebtedness
Accounts payable and accrued liabilities	330,074		261,856
Advances from stockholders	385,328		291,130
Dividends payable	62,400		62,400
Due on mineral rights acquisition- current portion	759,000		634,000
TOTAL CURRENT LIABILITIES	1,536,802		1,249,386
Long Term Liabilities
Total Liabilities	2,493,802		2,149,386
Stockholders' Equity
Preferred Stock	24	[1]	24	[1]
Common Stock	8,117	[2]	7,555	[2]
Deferred stock based Compensation	(553,297)		(1,217,254)
Additional paid-in capital	4,707,827		3,013,477
Stock to be issued	1,396,906		2,046,455
Subscriptions receivable	(25,000)		(195,000)
Accumulated other comprehensive (loss) income	(8,515)		(3,647)
Retained Earnings	(3,429,001)		(3,433,869)
Current Earnings	(1,174,227)
Total Stockholders' Equity	922,834		217,741
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 3,416,636		$ 2,367,127

[1] $0.0001 par value; 100,000,000 shares authorized; 240,000 shares issued and outstanding (June 30, 2012- 240,000)

[2] $0.0001 par value; 400,000,000 shares authorized; 81,262,996 shares issued and outstanding (June 30, 2012- 95,412,062)