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NATURE OF OPERATIONS AND BASIS OF PRESENTATION
12 Months Ended
Sep. 30, 2011
Accounting Policies [Abstract]  
Nature of Operations and Basis of Presentation

 

NOTE 1 – NATURE OF OPERATIONS AND BASIS OF PRESENTATION

 

American Power Corp. (the “Company”) was originally organized as Teen Glow Makeup, Inc. under the laws of the State of Nevada on August 7, 2007.  On April 30, 2010 the Company changed its name to American Power Corp.  The Company is in exploration stage and has incurred losses since inception of $2,841,182.  The Company is An Exploration Stage Enterprise, as defined in FASB ASC 915-10 “Development Stage Entities”.  During the year ended September 30, 2010, the Company decided to redirect its business focus toward coal, oil and natural gas exploration and development.

 

The accompanying audited financial statements have been prepared in accordance with generally accepted accounting principles for financial information and with the instructions to Form 10-K.