AVAILABLE-FOR-SALE INVESTMENT SECURITIES (Details) (USD $)	Sep. 30, 2012	Dec. 31, 2011
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	$ 53,940,820	$ 55,320,938
Gross Unrealised Gains	1,915,869	1,457,685
Gross Unrealised Losses	(25,689)	(73,623)
Estimated Fair Value	55,831,000	56,705,000
U.S. Government sponsored entities and agencies
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	5,592,422	5,867,720
Gross Unrealised Gains	196,578	177,121
Gross Unrealised Losses		(6,841)
Estimated Fair Value	5,789,000	6,038,000
Mortgage backed securities U.S. Government sponsored entities and agencies
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	18,150,607	17,680,491
Gross Unrealised Gains	477,393	352,314
Gross Unrealised Losses		(15,805)
Estimated Fair Value	18,628,000	18,017,000
Small Business Administration
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	10,988,685	12,345,495
Gross Unrealised Gains	356,315	284,505
Gross Unrealised Losses
Estimated Fair Value	11,345,000	12,630,000
Obligation of states and political subdivisions
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	19,209,106	19,427,232
Gross Unrealised Gains	885,583	643,745
Gross Unrealised Losses	(25,689)	(50,977)
Estimated Fair Value	$ 30,069,000	$ 20,020,000

This item represents the cost of debt and equity securities, which are categorized neither as held-to-maturity nor trading, net of adjustments including accretion, amortization, collection of cash, previous other-than-temporary impairments recognized in earnings (less any cumulative-effect adjustments recognized, as defined), and fair value hedge accounting adjustments, if any.

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- Definition

This element represents the portion of the balance sheet assertion valued at fair value by the entity whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission. This item represents Available-for-sale Securities which consist of all investments in certain debt and equity securities neither classified as trading or held-to-maturity securities. A debt security represents a creditor relationship with an enterprise. Debt securities include, among other items, US Treasury securities, US government securities, municipal securities, corporate bonds, convertible debt, commercial paper, and all securitized debt instruments. An equity security represents an ownership interest in an enterprise or the right to acquire or dispose of an ownership interest in an enterprise at fixed or determinable prices. Equity securities include, among other things, common stock, certain preferred stock, warrant rights, call options, and put options, but do not include convertible debt. An entity may opt to provide the reader with additional narrative text to better understand the nature of investments in debt and equity securities which are categorized as Available-for-sale.

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- Definition

This item represents the gross unrealized gains for securities, at a point in time, which are categorized neither as held-to-maturity nor trading securities.

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Valley Commerce Bancorp 10-Q