| Document and Entity Information - shares | 3 Months Ended | |
| Dec. 31, 2018 | Feb. 14, 2019 | |
| Document And Entity Information | ||
| Entity Registrant Name | Wall Street Media Co, Inc. | |
| Entity Central Index Key | 1,473,490 | |
| Document Type | 10-Q | |
| Document Period End Date | Dec. 31, 2018 | |
| Amendment Flag | false | |
| Current Fiscal Year End Date | --09-30 | |
| Entity Filer Category | Non-accelerated Filer | |
| Entity Small Business Flag | true | |
| Entity Emerging Growth Company | false | |
| Entity Ex Transition Period | false | |
| Entity Common Stock, Shares Outstanding | 26,922,006 | |
| Trading Symbol | WSCO | |
| Document Fiscal Period Focus | Q1 | |
| Document Fiscal Year Focus | 2,019 |
| Condensed Balance Sheets (Unaudited) - USD ($) | Dec. 31, 2018 | Sep. 30, 2018 |
| Current Assets | ||
| Cash | $ 18,933 | $ 4,812 |
| Accounts receivable-related party | 2,500 | |
| Total current assets | 18,933 | 7,312 |
| Deposit | 578 | 578 |
| Total Assets | 19,511 | 7,890 |
| Current Liabilities | ||
| Accounts payable and accrued expenses | 7,950 | 3,331 |
| Accrued interest payable | 10,524 | 9,366 |
| Notes payable-related parties | 113,290 | 113,290 |
| Total current liabilities | 131,764 | 125,987 |
| Total Liabilities | 131,764 | 125,987 |
| Commitments and contingencies | ||
| Stockholders' Deficit | ||
| Preferred stock, $0.001 par value; 5,000,000 authorized; none issued or outstanding | ||
| Common stock, $0.001 par value; 195,000,000 shares authorized; 26,922,006 issued and outstanding, respectively | 26,922 | 26,922 |
| Additional paid-in capital | 1,298,056 | 1,298,056 |
| Accumulated deficit | (1,437,231) | (1,443,075) |
| Total stockholders' deficit | (112,253) | (118,097) |
| Total Liabilities and Stockholders' Deficit | $ 19,511 | $ 7,890 |
| Condensed Balance Sheets (Unaudited) (Parenthetical) - $ / shares | Dec. 31, 2018 | Sep. 30, 2018 |
| Statement of Financial Position [Abstract] | ||
| Preferred stock, par value | $ 0.001 | $ 0.001 |
| Preferred stock, shares authorized | 5,000,000 | 5,000,000 |
| Preferred stock, shares issued | ||
| Preferred stock, shares outstanding | ||
| Common stock, par value | $ 0.001 | $ 0.001 |
| Common stock, shares authorized | 195,000,000 | 195,000,000 |
| Common stock, shares issued | 26,922,006 | 26,922,006 |
| Common stock, shares outstanding | 26,922,006 | 26,922,006 |
| Condensed Statements of Operations (Unaudited) - USD ($) | 3 Months Ended | |
| Dec. 31, 2018 | Dec. 31, 2017 | |
| Revenues: | ||
| Total Revenues | $ 20,000 | $ 2,500 |
| Operating Expenses: | ||
| Office and administrative | 1,701 | 1,226 |
| Professional fees | 11,297 | 28,555 |
| Total Operating Expenses | 12,998 | 29,781 |
| Income (Loss) From Operations | 7,002 | (27,281) |
| Other Income/ (Expense) | ||
| Interest expense | (1,158) | (1,085) |
| Total Other Income/ (Expense) | (1,158) | (1,085) |
| Net income(loss) | $ 5,844 | $ (28,366) |
| Net income (loss) per share - basic and diluted | $ 0 | $ 0 |
| Weighted average number of common shares - Basic and Diluted | 26,922,006 | 26,922,006 |
| Consulting Fees - Related Party [Member] | ||
| Revenues: | ||
| Total Revenues | $ 2,500 | |
| Consulting Fees [Member] | ||
| Revenues: | ||
| Total Revenues | $ 20,000 | |
| Condensed Statements of Cash Flows (Unaudited) - USD ($) | 3 Months Ended | |
| Dec. 31, 2018 | Dec. 31, 2017 | |
| Cash flows from Operating Activities: | ||
| Net income (loss) | $ 5,844 | $ (28,366) |
| Changes in operating assets and liabilities: | ||
| Decrease in accounts receivable | 2,500 | 10,000 |
| Increase in accrued interest payable | 1,158 | 1,085 |
| Increase in accounts payable and accrued expenses | 4,619 | 16,553 |
| Net cash provided by (used in) operating activities | 14,121 | (728) |
| Cash flows from Financing Activities: | ||
| Proceeds from notes payable | 8,000 | |
| Net cash provided by financing activities | 8,000 | |
| Increase in cash during the period | 14,121 | 7,272 |
| Cash, beginning of the period | 4,812 | 4,560 |
| Cash, end of the period | 18,933 | 11,832 |
| SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION | ||
| Interest paid in cash | ||
| Taxes paid in cash | ||
| Nature of Operations and Summary of Significant Accounting Policies | 3 Months Ended |
| Dec. 31, 2018 | |
| Accounting Policies [Abstract] | |
| Nature of Operations and Summary of Significant Accounting Policies | Note 1 - Nature of Operations and Summary of Significant Accounting Policies Nature of Operations Wall Street Media Co, Inc. (the “Company” or “Wall Street Media”) was organized as Mycatalogsonline.com, Inc. in the state of Nevada on January 26, 2009. In April 2009, the Company changed its name to My Catalogs Online, Inc. In August, 2013 the Company changed its name to Wall Street Media Co, Inc. The Company provides consulting and management services to entities looking to merge with or acquire or otherwise consult with third party entities. These services are currently provided to Landmark-Pegasus, Inc., a related party (“Landmark-Pegasus”) or its clients. Landmark-Pegasus is wholly owned by John Moroney, the Company’s majority shareholder. Mr. Moroney also acts as Landmark-Pegasus’ President. Basis of Presentation The interim unaudited condensed financial statements included herein have been prepared by the Company, pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). In the opinion of the Company’s management, all adjustments (consisting of normal recurring adjustments and reclassifications and non-recurring adjustments) necessary to present fairly the results of operations and cash flows for the three months ended December 31, 2018, and the financial position as of December 31, 2018, have been made. The results of operations for such interim periods are not necessarily indicative of the operating results to be expected for the full year. Certain information and disclosures normally included in the notes to the annual financial statements have been condensed or omitted from these interim condensed financial statements. Accordingly, these interim condensed financial statements should be read in conjunction with the Audited Financial Statements and Notes thereto as of and for the year ended September 30, 2018 included in our Report on Form 10-K as filed with the SEC on December 26, 2018. The September 30, 2018 balance sheet is derived from those financial statements. Use of Estimates The financial statements are prepared in accordance with Accounting Principles Generally Accepted in the United States (“GAAP”). These accounting principles require the Company to make certain estimates, judgments and assumptions. The Company believes that the estimates, judgments and assumptions upon which it relies are reasonable based upon information available at the time that these estimates, judgments and assumptions are made. These estimates, judgments and assumptions can affect the reported amounts of assets and liabilities as of the date of the financial statements as well as the reported amounts of revenues and expenses during the periods presented. The financial statements would be affected to the extent there are material differences between these estimates and actual results. In many cases, the accounting treatment of a particular transaction is specifically dictated by GAAP and does not require management’s judgment in its application. There are also areas in which management’s judgment in selecting any available alternative would not produce a materially different result. Significant estimates include the valuation allowance on deferred tax assets. Cash and Cash Equivalents The Company considers financial instruments with original maturities of three months or less to be cash equivalents. The Company had no cash equivalents at September 30, 2018 or December 31, 2018. Revenue Recognition In accordance with ASC 605-10, revenue is recognized when persuasive evidence of an arrangement exists, products are delivered to and accepted by the customer, economic risk of loss has passed to the customer, the price is fixed or determinable, collection is reasonably assured, and any future obligations of the Company are insignificant. These criteria are generally met during the period when the development or consulting services are provided or completed. The Company provides consulting and management services. A portion of these services were provided to a related party. Basic and Diluted Net Income per Common Share Basic net income per share is computed by dividing the net income by the weighted average number of common shares outstanding during the period. Diluted net income per common share is computed by dividing the net income by the weighted average number of common shares outstanding for the period and, if dilutive, potential common shares outstanding during the period. Potentially dilutive securities consist of the incremental common shares issuable upon exercise of common stock equivalents such as stock options and convertible debt instruments. Potentially dilutive securities are excluded from the computation if their effect is anti-dilutive. There were no potentially dilutive securities outstanding at December 31, 2018 or 2017. Recent Accounting Pronouncements In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“ASU”) 2014-09, “Revenue from Contracts with Customers,” which supersedes the revenue recognition requirements in Topic 605, “Revenue Recognition” and requires entities to recognize revenue in a way that depicts the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. In August 2015, the FASB issued ASU 2015-14, which defers by one year the effective date of ASU 2014-09. Accordingly, this guidance is effective for interim and annual periods beginning after December 15, 2017 with early adoption permitted for interim and annual periods beginning after December 15, 2016. The Company does not expect that the adoption of ASU 2014-09 will have a material impact on its financial position, results of operations or cash flows. In February 2016, the FASB issued ASU 2016-02, “Leases” which, for operating leases, requires a lessee to recognize a right-of-use asset and a lease liability, initially measured at the present value of the lease payments, in its balance sheet. The standard also requires a lessee to recognize a single lease cost, calculated so that the cost of the lease is allocated over the lease term, on a generally straight-line basis. The ASU is effective for public companies for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. Early adoption is permitted. The Company is currently evaluating the effects that the adoption of ASU 2016-02 will have on its financial statements, and expects an increase in Assets and Liabilities associated with the recognition of right-of-use leases. In March 2016, the FASB issued Accounting Standards Update 2016-08 Revenue from Contracts with Customers (Topic 606) to clarify implementation guidance on principal versus agent considerations (for reporting revenue on a gross or net basis). The ASU is an amendment to Topic 606, clarifies the implementation guidance, and requires an entity to account for revenue as an agent when another entity controls the specified good or service before that good or service is transferred to the customer. This ASU is effective for annual periods beginning after December 15, 2017. The Company does not expect that the adoption of ASU 2016-08 will have a material impact on its financial position, results of operations or cash flows. |
| Going Concern | 3 Months Ended |
| Dec. 31, 2018 | |
| Organization, Consolidation and Presentation of Financial Statements [Abstract] | |
| Going Concern | Note 2 - Going Concern As reflected in the accompanying financial statements, the Company sustained net income of approximately $6,000 for the three month period ended December 31, 2018 and has working capital and stockholder deficits of approximately $113,400 and $112,300 at December 31, 2018. The foregoing raises substantial doubt about the Company’s ability to continue as a going concern. The financial statements do not include any adjustments relating to the recovery of the recorded assets or the classification of the liabilities that might be necessary should the Company be unable to implement its business plan and continue as a going concern. In addition, the Company is actively seeking investor funding. |
| Related Party Transactions | 3 Months Ended |
| Dec. 31, 2018 | |
| Related Party Transactions [Abstract] | |
| Related Party Transactions | Note 3 Related Party Transactions During the three months ended December 31, 2018 and 2017, $0 and $2,500, respectively, of the Company’s revenue was derived from a related party. |
| Commitments and Contingencies | 3 Months Ended |
| Dec. 31, 2018 | |
| Commitments and Contingencies Disclosure [Abstract] | |
| Commitments and Contingencies | Note 4 – Commitments and Contingencies From time to time, the company may be involved in asserted claims arising out of our operations in the normal course of business. As of December 31, 2018, there were no pending or threatened lawsuits that could reasonably be expected to have a material effect on the Company’s results of operations. |
| Subsequent Events | 3 Months Ended |
| Dec. 31, 2018 | |
| Subsequent Events [Abstract] | |
| Subsequent Events | Note 5 – Subsequent Events The Company has evaluated subsequent events through the filing of this Quarterly report on Form 10-Q, and determined that there have been no events that have occurred that would require adjustments to our disclosures in the condensed financial statements. |
| Nature of Operations and Summary of Significant Accounting Policies (Policies) | 3 Months Ended |
| Dec. 31, 2018 | |
| Accounting Policies [Abstract] | |
| Nature of Operations | Nature of Operations Wall Street Media Co, Inc. (the “Company” or “Wall Street Media”) was organized as Mycatalogsonline.com, Inc. in the state of Nevada on January 26, 2009. In April 2009, the Company changed its name to My Catalogs Online, Inc. In August, 2013 the Company changed its name to Wall Street Media Co, Inc. The Company provides consulting and management services to entities looking to merge with or acquire or otherwise consult with third party entities. These services are currently provided to Landmark-Pegasus, Inc., a related party (“Landmark-Pegasus”) or its clients. Landmark-Pegasus is wholly owned by John Moroney, the Company’s majority shareholder. Mr. Moroney also acts as Landmark-Pegasus’ President. |
| Basis of Presentation | Basis of Presentation The interim unaudited condensed financial statements included herein have been prepared by the Company, pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). In the opinion of the Company’s management, all adjustments (consisting of normal recurring adjustments and reclassifications and non-recurring adjustments) necessary to present fairly the results of operations and cash flows for the three months ended December 31, 2018, and the financial position as of December 31, 2018, have been made. The results of operations for such interim periods are not necessarily indicative of the operating results to be expected for the full year. Certain information and disclosures normally included in the notes to the annual financial statements have been condensed or omitted from these interim condensed financial statements. Accordingly, these interim condensed financial statements should be read in conjunction with the Audited Financial Statements and Notes thereto as of and for the year ended September 30, 2018 included in our Report on Form 10-K as filed with the SEC on December 26, 2018. The September 30, 2018 balance sheet is derived from those financial statements. |
| Use of Estimates | Use of Estimates The financial statements are prepared in accordance with Accounting Principles Generally Accepted in the United States (“GAAP”). These accounting principles require the Company to make certain estimates, judgments and assumptions. The Company believes that the estimates, judgments and assumptions upon which it relies are reasonable based upon information available at the time that these estimates, judgments and assumptions are made. These estimates, judgments and assumptions can affect the reported amounts of assets and liabilities as of the date of the financial statements as well as the reported amounts of revenues and expenses during the periods presented. The financial statements would be affected to the extent there are material differences between these estimates and actual results. In many cases, the accounting treatment of a particular transaction is specifically dictated by GAAP and does not require management’s judgment in its application. There are also areas in which management’s judgment in selecting any available alternative would not produce a materially different result. Significant estimates include the valuation allowance on deferred tax assets. |
| Cash and Cash Equivalents | Cash and Cash Equivalents The Company considers financial instruments with original maturities of three months or less to be cash equivalents. The Company had no cash equivalents at September 30, 2018 or December 31, 2018. |
| Revenue Recognition | Revenue Recognition In accordance with ASC 605-10, revenue is recognized when persuasive evidence of an arrangement exists, products are delivered to and accepted by the customer, economic risk of loss has passed to the customer, the price is fixed or determinable, collection is reasonably assured, and any future obligations of the Company are insignificant. These criteria are generally met during the period when the development or consulting services are provided or completed. The Company provides consulting and management services. A portion of these services were provided to a related party. |
| Basic and Diluted Net Income Per Common Share | Basic and Diluted Net Income per Common Share Basic net income per share is computed by dividing the net income by the weighted average number of common shares outstanding during the period. Diluted net income per common share is computed by dividing the net income by the weighted average number of common shares outstanding for the period and, if dilutive, potential common shares outstanding during the period. Potentially dilutive securities consist of the incremental common shares issuable upon exercise of common stock equivalents such as stock options and convertible debt instruments. Potentially dilutive securities are excluded from the computation if their effect is anti-dilutive. There were no potentially dilutive securities outstanding at December 31, 2018 or 2017. |
| Recent Accounting Pronouncements | Recent Accounting Pronouncements In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“ASU”) 2014-09, “Revenue from Contracts with Customers,” which supersedes the revenue recognition requirements in Topic 605, “Revenue Recognition” and requires entities to recognize revenue in a way that depicts the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. In August 2015, the FASB issued ASU 2015-14, which defers by one year the effective date of ASU 2014-09. Accordingly, this guidance is effective for interim and annual periods beginning after December 15, 2017 with early adoption permitted for interim and annual periods beginning after December 15, 2016. The Company does not expect that the adoption of ASU 2014-09 will have a material impact on its financial position, results of operations or cash flows. In February 2016, the FASB issued ASU 2016-02, “Leases” which, for operating leases, requires a lessee to recognize a right-of-use asset and a lease liability, initially measured at the present value of the lease payments, in its balance sheet. The standard also requires a lessee to recognize a single lease cost, calculated so that the cost of the lease is allocated over the lease term, on a generally straight-line basis. The ASU is effective for public companies for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. Early adoption is permitted. The Company is currently evaluating the effects that the adoption of ASU 2016-02 will have on its financial statements, and expects an increase in Assets and Liabilities associated with the recognition of right-of-use leases. In March 2016, the FASB issued Accounting Standards Update 2016-08 Revenue from Contracts with Customers (Topic 606) to clarify implementation guidance on principal versus agent considerations (for reporting revenue on a gross or net basis). The ASU is an amendment to Topic 606, clarifies the implementation guidance, and requires an entity to account for revenue as an agent when another entity controls the specified good or service before that good or service is transferred to the customer. This ASU is effective for annual periods beginning after December 15, 2017. The Company does not expect that the adoption of ASU 2016-08 will have a material impact on its financial position, results of operations or cash flows. |
| Nature of Operations and Summary of Significant Accounting Policies (Details Narrative) - USD ($) | 3 Months Ended | ||
| Dec. 31, 2018 | Dec. 31, 2017 | Sep. 30, 2018 | |
| Accounting Policies [Abstract] | |||
| Cash Equivalents | |||
| Potentially dilutive securities outstanding | |||
| Going Concern (Details Narrative) - USD ($) | 3 Months Ended | ||
| Dec. 31, 2018 | Dec. 31, 2017 | Sep. 30, 2018 | |
| Organization, Consolidation and Presentation of Financial Statements [Abstract] | |||
| Net income (loss) | $ 5,844 | $ (28,366) | |
| Working capital | 113,400 | ||
| Stockholder deficits | $ 112,253 | $ 118,097 | |
| Related Party Transactions (Details Narrative) - USD ($) | 3 Months Ended | |
| Dec. 31, 2018 | Dec. 31, 2017 | |
| Related Party Transactions [Abstract] | ||
| Revenue derived from a related party | $ 0 | $ 2,500 |
| Commitment and Contingencies (Details Narrative) | Dec. 31, 2018Claims |
| Commitments and Contingencies Disclosure [Abstract] | |
| Pending or threatened lawsuits |
