SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
Jul. 31, 2016
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Revenue Recognition Revenue is principally derived from portal membership and advertising services. The Company recognizes revenue, net of sales discounts, when: (1) persuasive evidence exists of an arrangement with the customer reflecting the terms and conditions under which products or services will be provided; (2) delivery has occurred or services have been provided; (3) the fee is fixed or determinable; and (4) collection is reasonably assured. For all revenue transactions, the Company considers customer registration, payment, or third party acknowledgement to be persuasive evidence of an arrangement. Sales taxes collected, if any, from customers and remitted to governmental authorities are presented on a net basis and therefore are excluded from revenues in the Statements of Operations. Membership revenue The Company generates membership revenue through an online registration process to its Business Blogger Association (“BBA”), which allows members access to a web-based marketing and advertising support product that provides access to the Company’s database of materials of similar companies. The Company does not retransmit or distribute content. Membership to the BBA is for a period of one month and membership revenue is recognized in the month of purchase. All membership fees are collected at the time of purchase.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

6 Months Ended

Jul. 31, 2016

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Revenue Recognition

Revenue is principally derived from portal membership and advertising services. The Company recognizes revenue, net of sales discounts, when: (1) persuasive evidence exists of an arrangement with the customer reflecting the terms and conditions under which products or services will be provided; (2) delivery has occurred or services have been provided; (3) the fee is fixed or determinable; and (4) collection is reasonably assured. For all revenue transactions, the Company considers customer registration, payment, or third party acknowledgement to be persuasive evidence of an arrangement. Sales taxes collected, if any, from customers and remitted to governmental authorities are presented on a net basis and therefore are excluded from revenues in the Statements of Operations.

Membership revenue

The Company generates membership revenue through an online registration process to its Business Blogger Association (“BBA”), which allows members access to a web-based marketing and advertising support product that provides access to the Company’s database of materials of similar companies. The Company does not retransmit or distribute content.

Membership to the BBA is for a period of one month and membership revenue is recognized in the month of purchase. All membership fees are collected at the time of purchase.

Ziwira, Inc. 10-Q