| Summary of Significant Accounting Policies | NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES Basis of Presentation The accompanying unaudited condensed financial
statements are prepared in accordance with Rule 8-01 of Regulation S-X of the Securities Exchange Commission (“SEC”).
Accordingly, certain information and note disclosures normally included in financial statements prepared in accordance with generally
accepted accounting principles in the United States of America (“US GAAP”) have been condensed or omitted pursuant
to such rules and regulations. However, the Company believes that the disclosures included in these unaudited condensed financial
statements are adequate to make the information presented not misleading. The unaudited condensed financial statements included
in this document have been prepared on the same basis as the annual financial statements, and in our opinion reflect all adjustments,
which include normal recurring adjustments necessary for a fair presentation in accordance with US GAAP and SEC regulations for
interim financial statements. The results for the three and six months ended June 30, 2019 and 2018 are not necessarily indicative
of the results that the Company will have for any subsequent period or for the calendar year ended December 31, 2019. These unaudited
condensed financial statements should be read in conjunction with the audited financial statements and the notes to those statements
for the year ended December 31, 2018 which was filed on May 14, 2019. Liquidity, Going Concern and Uncertainties These unaudited condensed financial statements
have been prepared in conformity with US GAAP which contemplate continuation of the Company as a going concern. Commercial operations
have not generated sufficient revenues to enable profitability. As of June 30, 2019, the Company had an accumulated deficit of
$3,533,127 and has incurred net losses of $571,526 for the six months ended June 30, 2019. Additionally, the Company had negative
cash flows from operations of $93,648 for the six months ended June 30, 2019 and the Company’s working capital at June 30,
2019 was a negative $3,647,444. Based on the current business plans and the Company’s operating requirements, management
believes that the existing cash at June 30, 2019 will not be sufficient to fund operations for at least the next twelve months
following the issuance of these financial statements. These factors raise substantial doubt regarding the Company’s ability
to continue as a going concern. The Company’s continued operations will
depend on its ability to raise additional capital through various potential sources, such as its initial public offering, future
equity offerings and/or debt financings, strategic relationships, and to successfully execute its business plans. Management is
actively pursuing financing, but can provide no assurances that such financing will be available on acceptable terms, or at all.
Without this funding, the Company could be required to delay, scale back or eliminate some or all of its business plans which would
likely have a material adverse effect on the Company. The unaudited condensed financial statements
do not include any adjustments relating to the recoverability and classification of asset carrying amounts or the amount and classification
of liabilities that might result should the Company be unable to continue as a going concern. Generally, the Company’s operations are
subject to a number of factors that can affect its operating results and financial condition. Such factors include, but are not
limited to, the results of its marketing efforts to attract users for its software solutions, the successful launch and the acceptance
of its software solutions in the marketplace, competition of its software solutions, attraction of talented and skilled employees
to support the business and the ability to raise capital to support its operations. Use of Estimates The preparation of the unaudited condensed
financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities
and disclosure of contingent assets and liabilities at the date of the unaudited condensed financial statements and the reported
amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates. Certain of our
estimates, including evaluating the collectability of accounts receivable, could be affected by external conditions, including
those unique to our industry, and general economic conditions. It is possible that these external factors could have an effect
on our estimates that could cause actual results to differ from our estimates. We re-evaluate all of our accounting estimates at
least quarterly based on these conditions and record adjustments when necessary. Significant estimates made by management include
the valuation of deferred tax assets and fair value of stock based compensation. Fair Value of Financial Instruments and
Fair Value Measurements The carrying amounts reported in the balance
sheets for cash, accounts payable, deferred revenue, accrued expenses, notes payable, and due to shareholder approximate their
fair market value based on the short-term maturity of these instruments. The Company did not have any non-financial assets or liabilities
that are measured at fair value on a recurring basis as of June 30, 2019 and December 31, 2018. Cash The Company considers cash and cash equivalents
to include all stable, highly liquid investments with maturities of three months or less. There are no cash equivalents at June
30, 2019 or December 31, 2018. Revenue Recognition The Company recognizes revenue when control
of the promised goods or services are transferred to our customers in an amount that reflects the consideration we expect to be
entitled to in exchange for those goods or services. For student fees, we generate student fee revenue by registering each student
that participates in an on-line classroom utilizing our eCampus platform. This revenue is earned at the time the on-line class
takes place and is accrued during the period whether or not actually billed. The student fees are billed to the college conducting
the classes during the period the classes are conducted. There are no prepayments for student fees so there is no deferred revenue
related to student fees. The annual fee charged to the college is billed in the first quarter of the year and the income is recognized
over the entire year. The Company billed $995 in annual fees in January 2019 and recognized revenue of $249 and $498 of the annual
fees during the three months and six months ended June 30, 2019, respectively. The remaining $497 of the billed annual fees is
shown as deferred revenue on the Balance Sheet at June 30, 2019. The Company recognized revenue of $500 and $1,848 from student
fees during the three and six months ended June 30, 2019, respectively, and $0 during the three and six months ended June 30, 2018,
respectively. Accounts Receivable Accounts receivable are recorded as revenue
is earned and billed during the period the on-line classes are conducted. The billings are due within 30 days of the billing date.
If accounts receivable are not paid within 90 days of billing, an allowance for doubtful accounts will be established. Accounts
receivable were $599 and $1,256 at June 30, 2019 and December 31, 2018, respectively. No provision for doubtful accounts was required
at June 30, 2019 nor December 31, 2018. As of June 30, 2019, and for the three and
six months then ended, the Company had one customer, an educational institution, responsible for 100% of the Company’s accounts
receivable and revenues. Stock Based Compensation Stock-based compensation is accounted for based
on the requirements of the Share-Based Payment Topic of ASC 718 which requires recognition in the financial statements of the cost
of employee, and director services received in exchange for an award based on the grant-date fair value of the award. Pursuant to ASC Topic 505-50, for share-based
compensation to consultants and other third parties, compensation expense is determined at the “measurement date.”
The expense is recognized over the service period of the award. The Company initially records compensation expense based on the
fair value of the award at the reporting date. Net Loss per Common Share The Company reports net loss per share in accordance
with ASC Topic 260-10, “Earnings per Share.” Basic loss per share is computed by dividing loss available to common
shareholders by the weighted average number of common shares available. Diluted loss per share is computed similarly to basic loss
per share except that the denominator is increased to include the number of additional common shares that would have been outstanding
if the potential common shares had been issued and if the additional common shares were dilutive. There are no dilutive securities
and, therefore, basic and diluted loss per share is the same. Income Taxes Deferred income tax assets and liabilities
arise from temporary differences associated with differences between the financial statements and tax basis of assets and liabilities,
as measured by the enacted tax rates, which are expected to be in effect when these differences reverse. Deferred tax assets and
liabilities are classified as current or non-current, depending upon the classification of the assets or liabilities to which they
relate. Deferred tax assets and liabilities not related to an asset or liability are classified as current or non-current depending
on the periods in which the temporary differences are expected to reverse. Valuation allowances are established when necessary
to reduce deferred tax assets to the amount expected to be realized. The Company follows the provisions of FASB
ASC 740-10 “Uncertainty in Income Taxes” (ASC 740-10). Certain recognition thresholds must be met before a tax position
is recognized in the financial statements. An entity may only recognize or continue to recognize tax positions that meet a “more-likely-than-not”
threshold. As of June 30, 2019 and December 31, 2018, the Company does not believe it has any uncertain tax positions that would
require either recognition or disclosure in the accompanying unaudited condensed financial statements. Leases The Company accounts
for leases under ASU 2016-02. Operating leases are included in operating lease right-of-use (“ROU”) assets and operating
lease liabilities on the consolidated balance sheets. The Company leases an office space
and office equipment used to conduct our business. On January 1, 2019, the Company adopted ASU No. 2016-02, applying the package
of practical expedients to leases that commenced before the effective date whereby the Company elected to not reassess the following:
(i) whether any expired or existing contracts contain leases; (ii) the lease classification for any expired or existing leases;
and (iii) initial direct costs for any existing leases. For contracts entered into on or after the effective date, at the inception
of a contract the Company assess whether the contract is, or contains, a lease. Our assessment is based on: (1) whether the contract
involves the use of a distinct identified asset, (2) whether we obtain the right to substantially all the economic benefit from
the use of the asset throughout the period, and (3) whether we have the right to direct the use of the asset. We allocate the consideration
in the contract to each lease component based on its relative stand-alone price to determine the lease payments. Leases entered
into prior to January 1, 2019, are accounted for under ASC 840 and were not reassessed. We have elected not to recognize right-of-use
assets and lease liabilities for short-term leases that have a term of 12 months or less. Operating lease ROU
assets represent the right to use the leased asset for the lease term Recently Adopted Accounting Pronouncements Leases - Leases Stock Compensation fiscal |
