NATURE OF OPERATIONS AND BASIS OF PRESENTATION (Tables)

9 Months Ended

Sep. 30, 2013

Accounting Policies [Abstract]

Summary of effect of restatement on previously reported in statement of operations and statement of cash flows

	As Reported			Restatement			As Restated
Balance sheet as of September 30, 2012
Non-controlling interest	$	(82,923	)	$	82,923		$	-
Statement of Income - For the Three Months Ended September 30, 2012
Revenue	$	58.902		$	(58,902	)	$	-
Cost of sales	$	14,295		$	(14,295	)	$	-
General and administrative expense	$	84,730		$	(77,390	)	$	7,340
Stock-based compensation	$	47,668		$	-		$	47,668
Net loss attributed to non-controlling interest	$	32,783		$	(32,783	)	$	-
Net loss	$	(55,008	)	$	-		$	(55,008	)
Net loss per share	$	(0.00	)	$	-		$	(0.00	)
Statement of Income - For the Nine months Ended September 30, 2012
Revenue	$	103,546		$	(103,546	)	$	-
Cost of sales	$	17,973		$	(17,973	)	$	-
General and administrative expense	$	247,973		$	(151,948	)	$	96,025
Stock-based compensation	$	197,000		$	-		$	197,000
Net loss attributed to non-controlling interest	$	66,375		$	(66,375	)	$	-
Net loss	$	(293,025	)	$	-		$	(293,025	)
Net loss per share	$	(0.00	)	$	-		$	(0.00	)
Statement of Cash Flows - For the Nine months Ended September 30, 2012
Net cash flows used in operating activities	$	(140,401	)	$	50,624		$	(89,777	)
Net cash provided by investing activities	$	948		$	(948	)	$	-
Net cash provided by financing activities	$	137,682		$	(54,479	)	$	83,203
Net change in cash	$	(1,771	)	$	(4,803	)	$	(6,574	)