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AMERICAN INTERNATIONAL VENTURES, INC. (An Exploration Stage Company) CONSOLIDATED STATEMENTS OF CASH FLOWS YEAR ENDED May 31, 2013 (USD $)
4 Months Ended 12 Months Ended 15 Months Ended
May 31, 2012
May 31, 2013
May 03, 2013
Cash Flows From Operating Activities:      
Net loss $ (230,874) $ (5,412,524) $ (5,643,398)
Adjustments to reconcile net loss to net cash consumed by operating activities:      
Impairment   300,000 300,000
Depreciation 4,241 94,446 98,687
Interest charge related to debt discount   209 209
Deposit writeoff   118,000 118,000
Warrant issued for services   1,004,550 1,004,550
Revaluation of warrant issued for services   (461,550) (461,550)
Equity items issued for services   2,731,250 2,731,250
Shares for abandoned claims   348,000 348,000
Shares in conjunction with lease   370,000 370,000
Changes in assets and liabilities:      
Increase in accounts payable and accrued expenses 28,323 10,258 38,581
Increase in convertible notes   10,000 10,000
Net cash consumed by operating activities (198,310) (887,361) (1,085,671)
Cash Flows From Investing Activities:      
Purchases of fixed assets (508,397) (73,070) (581,467)
Purchases of mining claims (133,000) (13,800) (146,800)
Advances for escrow (29,000)   (29,000)
Cash received as part of reverse recapitalization 38,120   38,120
Net cash consumed in investing activities (632,277) (86,870) (719,147)
Cash Flows From Financing Activities:      
Proceeds from sales of common stock 902,000 913,750 1,815,750
Proceeds of convertible note 10,000 10,000  
Payments on financing lease (10,490) (10,490)  
Net Cash provided by financing activities 902,000 913,260 1,815,260
Net change in cash 71,413 (60,971) 10,442
Cash balance, beginning of year   71,413  
Cash balance, end of year $ 71,413 $ 10,442 $ 10,442