• Please check that this question paper contains 6 printed pages.
• Code number given on the right hand side of the question paper should be written on the title page
of the answer-book by the candidate.
• Please check that this question paper contains 25 questions.
• Please write down the serial number of the question before attempting it.
ACCOUNTANCY
Time allowed : 3 hours ] [ Maximum Marks: 80
General Instructions :
(i) This question paper contains three parts A and B.
(ii) Both parts are compulsory for all candidates.
(iii) All parts of the questions should be attempted at one place.
Part 'A'
Accounting for Not-for-Profit Organizations,
Partnership Firms and Companies
1. What are "Unrestricted Funds"? Give an example also. 1
2. ABC Ltd. Was entitled to commence its business on 1st July 2007. Can it issue shares at
discount on 1st Feb, 2008? 1
3. State the Provisions of Partnership Act, 1932 in the case of absence of 'Partnership Deed'. 1
4. Mention the any Two rights of representatives of deceased partner. 1
5. State any two adjustments required in case of reconstitution of partnership firm. 1
Series SHC/3
Candidates must write the Code on
the title page of the answer-book.
2
M.A.S.C 2 Gurcharan Singh 9911594578
Paper is Strictly Based on CBSE Norms (DELHI) and It is for Practice only Email: tac@itsmychoice.in
6.
Calculate Amount to be Debited in Income & Expenditure Account for the year
ending 31st March 2008: Rs.
Stock of Stationery on 1st April, 2007 12,500
Creditors for Stationery on 1st April, 2007 10,200
Amount paid to Creditors of stationery during the year 145,000
Stock of stationery on 31st March, 2008 18,000
Creditors for Stationery on 31st March, 2008 10,700
3
7.
1st May, 2008 the Directors of a limited company forfeited 200 shares of Rs. 20 each,
Rs. 15 per share called up, on which Rs. 10 per share has been paid by A, the amount
of the first call of Rs. 5 per share being unpaid. Ten day later, the directors re-issued the
forfeited shares to B credited as Rs. 15 per share paid up, for a payment of Rs. 10 per share.
Your are required to pass the necessary Journal Entries
3
8.
A Co. issued 15,000 fully paid up shares of Rs.100 each for the purchase of the following assets
liabilities from Gupta Bros. :
Plant Rs. 5,00,000 Stock-in-trade Rs. 4,50,000
Land & Buildings Rs. 7,00,000 Sundry Creditors Rs. 1,00,000
Your are required to pass the necessary Journal Entries
3
9. Tara and Sitara are partner sharing profit in the ratio of 3 : 2; after division of the profits for
the year their capital were Rs. 1,50,000 and Rs. 1,00,000. During the year firm earned profit
of Rs. 52,000.Tara drew regularly Rs. 12,000 at the beginning of every six months ending
and Sitara drew regularly Rs. 6,000 at the end of each quarter. While preparing the Profit &
Loss Appropriation Account they commit following mistakes:
i. They Ignored the Interest on drawings & Interest on Capital, which is to charge @ 10%
p.a. & 5% p.a.
ii. Profit distributed equally.
Pass an adjusting Journal entries. 4
10. A and B are partners sharing profits and losses in the ratio of 2 : 1, decided to share future
profit and losses equally with effect from 1 st April, 2009. On that date, the Goodwill and
General Reserves appeared in the books at Rs. 12,000 & Rs. 10,000 respectively. Goodwill
is revalued at Rs. 20,000, but they don’t want retain it in the books of firm and they also
don’t want transfer general reserve in their capital accounts. Your required to pass an
adjusting Journal entries. 4
11. Excel Ltd. issued 5,000, 12% Debentures of Rs.100 each, payable on application. Pass the
journal entries, at the time of following situations:
i. Issued at par redeemable at 10% premium.
ii. Issued at 5% discount, redeemable at 10% premium 4
12. Pass the journal entries to record the redemption under following cases:
a. 1,000, 8% debenture of Rs. 100 each issued @ discount of 10% is converted into 15%
debentures of Rs. 100 each issued @ premium of 25%. The debentures were converted at
the option of debenture holder before the due date of redemption.
3
b. HP Ltd. a listed Co. has 10,000 debenture of Rs. 50 each due for redemption and Co. has
balance of Rs. 1,00,000 in his DRR Account on that date. 6
13.
Prepare the Income & Expenditure Account and the Balance Sheet from the following
Receipt & Payment account and the balance Sheet:
Receipt and Payment Account
Dr. For the year ending March 31, 2008 Cr.
Receipts Amount Payments Amount
To Balance b/d 40,000 By Expense 85,000
To Subscription By Honorarium 25,000
2006-07 8,000 By Up Keep of Lawn 18,000
2007-08 90,000 By Postage & Stationery 12,000
2008-09 15,000 1,13,000 By Furniture 40,000
To Life time Membership 25,000 By Prize Distriuted 30,000
To Sale of old News Papers 2,000 By Balance c/d 30,000
By Land(Costing Rs.50,000) 60,000
2,40,000 240,000
Balance Sheet as on 31.3.2007
Liabilities Amount Assets Amount
Capital Fund 1,50,000 Land & Building 2,00,000
Subscription 20,000 Subscriptions 10,000
Prize Fund 20,000 Cash 40,000
Life time Member Ship 25,000
Outstanding Expenses 5,000
2,50,000 2,50,000
6
14.
A, B & C are partner shaing profit in the ratio 3:2:1.
Balance Sheet
as on 31 March, 2008
Capital Accounts Cash
A 15,000 Debtors
B 10,000 Stock
C 10,000 Building
Creditors Profit & Loss A/c
B retired on above mention date on the following terms:
a. Building be appreciated by Rs. 7,000.
b. Provision for bad debts be made at 5% on Debtors.
c. Goodwill of the firm be Valued at Rs. 9,000 and adjustment in this respect be made
without raising Goodwill Account.
d. Rs. 5,000 be paid to b immediately and balance due to him be treated as loan carrying
interest @ 6% p.a.
Pass journal entires to record the above mention transactions and show us the
B's Capital Account. 6
13,590 3,000
48,590 48,590
8,000
35,000
11,690
20,000
Laibilities Amount Assets Amount
5,900
Shakti Ltd. has authorised Capital of Rs. 1,00,00,000 , divided in to equity shares of Rs. 100 each.
Company issued a prospectus invited applications for issuing 20,000 equity shares of Rs. 100 each
at a premium of Rs. 10 per share. The amount was payable as follows :
On application Rs. 40 per share (including premium)
On allotment Rs. 30 per share
and the balance on first and final call. Applications for 80,000 shares
were received. Applications for 40,000 shares were rejected and pro-rata
allotment was made to the remaining applicants. Over payments on applications
were adjusted towards sums due on allotment. Manoj who was allotted 2,000
shares failed to pay the allotment and first and final call money. His shares
were forfeited. The forfeited shares were re-issued at Rs. 90 per share fully
paid up. Give necessary journal entries & Balance Sheet in the books of Shakti Ltd.
showing theworking clearly.
OR
Kamal Ltd. has Authorised capital of Rs. 2,00,000, divided into 2,000 shares
Which were offered for public at premium of Rs. 5 per share payable as follow:
On Application Rs. 10
On Allotment Rs. 25 (Including premium)
On First Call Rs. 40
On Final Call Rs. 30
Application were received for 900 share which were duly alloted and the allotment
money received in full. At the time of the first call, a shareholder who held 100
share failed to pay the first call and his shares were forfeited. These were reissued
at Rs. 60 per share, as Rs. 70 per share paid. After re-issue Final call is made.
Company incurred Rs. 5,000 expenses on issue which is to be written to Securities premium.
Pass the necessary Journal entries to record the above transactions.
16.
The following is the Balance Sheet of X & Y as on 31st March, 2009, K is admitted as a
partner on that when the position of X & Y was as under
Capital Accounts Goodwill
X 10,000 Machinery
Y 8,000Building
Workmen's Compensation Stock
Reserve Debtors 12,000
Creditors Less: Provision 1,000
Bills Payable Cash
The following terms of admission are agreed upon:
a. Revaluation of Assets: Buildings Rs. 18,000; Stock Rs. 16,000.
b. The liability on workmen's Compensation fund is determined at Rs. 2,000.
c. K brought in as his share of goodwill Rs. 10,000 in cash.
d. K was to bring in further cash as would make his capital equal to 20% of the combined
adjusted capital of X & Y.
Prepare the new Balance sheet of the firm and Capial Accounts of the partners
60,000 60,000
16,000
10,000 11,000
2,000 9,000
10,000
18,000 8,000
14,000 12,000
Laibilities Amount Assets Amount
10,000
OR
Singh, Khan & Gupta were partner sharing profit in the ratio of 3:2:1. Their Balance
Sheet on 31st March, 2009 was as follows:
Capital Accounts Machinery
Singh, Khan & Gupta w 40,000 Patents
Khan 30,000 Stock
Gupta 20,000 Debtors
Reserve Bank
Creditors Cash
The firm had Joint Life policy for Rs. 60,000 on which premium were paid in all amounting
to Rs. 25,000. The surrender value of the Policy was Rs. 9,000 on 31st March, 2009.
Khan Died on the above date and his executor agreed on the following terms:
a. Goodwill of the firm be valued at Rs. 25,000.
b. Machinery be written down by 10% patents written up by 25%, a provision of 5% be
created on debtors and a provision of 2.5% on creditors be made.
c. khan be paid Rs. 20,000 immediately, which is to be contributed by the other partners
in the ratio of their capital.
d. Singh & Gupta agreed to share profit in future in the ratio of 3:2.
11,000
1,19,000 1,19,000
20,000 90,000
9,000
20,000
10,000
8,000
25,000
45,000
Laibilities Amount Assets Amount
Prepare the new Balance sheet of the firm, Revaluation and Capital Accounts of the partners
Part B
Financial Statement Analysis
17. Name the asset shown as current asset in the Balance Sheet of a Co., but not considered as
current asset while computing Current Ratio. 18. State whether Machinery purchased from vendor & the payment is made by issuing 10%
Preference Shares will result in inflow, outflow or no flow of cash. 19. What is meant by Extraordinary items? 20.
The following is Balance Sheet as on 31st December
Amount Amount
Share Capital 2500000 Fixed Assets 3000000
Reserve & Surplus 500000 Investments 500000
Long-term Debts 1500000 Current Assets 1200000
Current Liabilities 500000 Preliminary Expenses 300000
5000000 5000000
Calculate:
i. Propriatory Ratio;
ii. Debt Equity Ratio;
iii. Total Assets to Debt.
Liabilities Assets
6
21.
Profit and Loss Account for the year ended 31.3.2009
Particulars Amount Particulars Amount
Opening Stock 20,000 Sales 2,20,000
Purchases 1,25,000 Closing Stock 10,000
Direct Expenses 15,000
Gross Profit 70,000
2,30,000 2,30,000
Depreciation 15,000
Salary 16,000 Gross Profit 70,000
Loss on Sale of Machinery 4,000
Net Profit 35,000 70,000 70,000
Calculate the following ratios on the basis of the information given in the above
(i) Operating Ratio
(ii) Stock Turnover Ratio
4
22.
From the following Prepare Comparative Income Statement: 2007-08 2008-09
Sale 2,00,000 2,50,000
Gross Profit 25% of Sale 20% of Cost
Indirect Expenses (Of Gross Profit) 15% 20%
Rate of Direct Tax 50%
4
23.
Calculate cash from operation from the following:
Profit made during the year Rs. 1,25,000 after considering the following items: Rs.
(a) Depreciation on Fixed Assets 10000
(b) Amortization of Goodwill 4000
(c ) Transfer to General Reserve 7000
(d) Profit on Sale of Land 3000
The following is the position of Current Assets and Current Liabilities: 2005 2006
Rs. Rs.
Debtors 15000 12000
Creditors 10000 15000
Bills Receivables 8000 10000
Prepaid Expenses 4000 6000
Provision for doubtful debts 3000 2400
Commission received in advance 14000 16000
Goodwill 15000 21000
Provision For Tax 40000 56000
Tax paid during the year Rs.28,000 & refund received During the year is Rs.15,000.
‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐Best of Luck ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐
• Code number given on the right hand side of the question paper should be written on the title page
of the answer-book by the candidate.
• Please check that this question paper contains 25 questions.
• Please write down the serial number of the question before attempting it.
ACCOUNTANCY
Time allowed : 3 hours ] [ Maximum Marks: 80
General Instructions :
(i) This question paper contains three parts A and B.
(ii) Both parts are compulsory for all candidates.
(iii) All parts of the questions should be attempted at one place.
Part 'A'
Accounting for Not-for-Profit Organizations,
Partnership Firms and Companies
1. What are "Unrestricted Funds"? Give an example also. 1
2. ABC Ltd. Was entitled to commence its business on 1st July 2007. Can it issue shares at
discount on 1st Feb, 2008? 1
3. State the Provisions of Partnership Act, 1932 in the case of absence of 'Partnership Deed'. 1
4. Mention the any Two rights of representatives of deceased partner. 1
5. State any two adjustments required in case of reconstitution of partnership firm. 1
Series SHC/3
Candidates must write the Code on
the title page of the answer-book.
2
M.A.S.C 2 Gurcharan Singh 9911594578
Paper is Strictly Based on CBSE Norms (DELHI) and It is for Practice only Email: tac@itsmychoice.in
6.
Calculate Amount to be Debited in Income & Expenditure Account for the year
ending 31st March 2008: Rs.
Stock of Stationery on 1st April, 2007 12,500
Creditors for Stationery on 1st April, 2007 10,200
Amount paid to Creditors of stationery during the year 145,000
Stock of stationery on 31st March, 2008 18,000
Creditors for Stationery on 31st March, 2008 10,700
3
7.
1st May, 2008 the Directors of a limited company forfeited 200 shares of Rs. 20 each,
Rs. 15 per share called up, on which Rs. 10 per share has been paid by A, the amount
of the first call of Rs. 5 per share being unpaid. Ten day later, the directors re-issued the
forfeited shares to B credited as Rs. 15 per share paid up, for a payment of Rs. 10 per share.
Your are required to pass the necessary Journal Entries
3
8.
A Co. issued 15,000 fully paid up shares of Rs.100 each for the purchase of the following assets
liabilities from Gupta Bros. :
Plant Rs. 5,00,000 Stock-in-trade Rs. 4,50,000
Land & Buildings Rs. 7,00,000 Sundry Creditors Rs. 1,00,000
Your are required to pass the necessary Journal Entries
3
9. Tara and Sitara are partner sharing profit in the ratio of 3 : 2; after division of the profits for
the year their capital were Rs. 1,50,000 and Rs. 1,00,000. During the year firm earned profit
of Rs. 52,000.Tara drew regularly Rs. 12,000 at the beginning of every six months ending
and Sitara drew regularly Rs. 6,000 at the end of each quarter. While preparing the Profit &
Loss Appropriation Account they commit following mistakes:
i. They Ignored the Interest on drawings & Interest on Capital, which is to charge @ 10%
p.a. & 5% p.a.
ii. Profit distributed equally.
Pass an adjusting Journal entries. 4
10. A and B are partners sharing profits and losses in the ratio of 2 : 1, decided to share future
profit and losses equally with effect from 1 st April, 2009. On that date, the Goodwill and
General Reserves appeared in the books at Rs. 12,000 & Rs. 10,000 respectively. Goodwill
is revalued at Rs. 20,000, but they don’t want retain it in the books of firm and they also
don’t want transfer general reserve in their capital accounts. Your required to pass an
adjusting Journal entries. 4
11. Excel Ltd. issued 5,000, 12% Debentures of Rs.100 each, payable on application. Pass the
journal entries, at the time of following situations:
i. Issued at par redeemable at 10% premium.
ii. Issued at 5% discount, redeemable at 10% premium 4
12. Pass the journal entries to record the redemption under following cases:
a. 1,000, 8% debenture of Rs. 100 each issued @ discount of 10% is converted into 15%
debentures of Rs. 100 each issued @ premium of 25%. The debentures were converted at
the option of debenture holder before the due date of redemption.
3
b. HP Ltd. a listed Co. has 10,000 debenture of Rs. 50 each due for redemption and Co. has
balance of Rs. 1,00,000 in his DRR Account on that date. 6
13.
Prepare the Income & Expenditure Account and the Balance Sheet from the following
Receipt & Payment account and the balance Sheet:
Receipt and Payment Account
Dr. For the year ending March 31, 2008 Cr.
Receipts Amount Payments Amount
To Balance b/d 40,000 By Expense 85,000
To Subscription By Honorarium 25,000
2006-07 8,000 By Up Keep of Lawn 18,000
2007-08 90,000 By Postage & Stationery 12,000
2008-09 15,000 1,13,000 By Furniture 40,000
To Life time Membership 25,000 By Prize Distriuted 30,000
To Sale of old News Papers 2,000 By Balance c/d 30,000
By Land(Costing Rs.50,000) 60,000
2,40,000 240,000
Balance Sheet as on 31.3.2007
Liabilities Amount Assets Amount
Capital Fund 1,50,000 Land & Building 2,00,000
Subscription 20,000 Subscriptions 10,000
Prize Fund 20,000 Cash 40,000
Life time Member Ship 25,000
Outstanding Expenses 5,000
2,50,000 2,50,000
6
14.
A, B & C are partner shaing profit in the ratio 3:2:1.
Balance Sheet
as on 31 March, 2008
Capital Accounts Cash
A 15,000 Debtors
B 10,000 Stock
C 10,000 Building
Creditors Profit & Loss A/c
B retired on above mention date on the following terms:
a. Building be appreciated by Rs. 7,000.
b. Provision for bad debts be made at 5% on Debtors.
c. Goodwill of the firm be Valued at Rs. 9,000 and adjustment in this respect be made
without raising Goodwill Account.
d. Rs. 5,000 be paid to b immediately and balance due to him be treated as loan carrying
interest @ 6% p.a.
Pass journal entires to record the above mention transactions and show us the
B's Capital Account. 6
13,590 3,000
48,590 48,590
8,000
35,000
11,690
20,000
Laibilities Amount Assets Amount
5,900
Shakti Ltd. has authorised Capital of Rs. 1,00,00,000 , divided in to equity shares of Rs. 100 each.
Company issued a prospectus invited applications for issuing 20,000 equity shares of Rs. 100 each
at a premium of Rs. 10 per share. The amount was payable as follows :
On application Rs. 40 per share (including premium)
On allotment Rs. 30 per share
and the balance on first and final call. Applications for 80,000 shares
were received. Applications for 40,000 shares were rejected and pro-rata
allotment was made to the remaining applicants. Over payments on applications
were adjusted towards sums due on allotment. Manoj who was allotted 2,000
shares failed to pay the allotment and first and final call money. His shares
were forfeited. The forfeited shares were re-issued at Rs. 90 per share fully
paid up. Give necessary journal entries & Balance Sheet in the books of Shakti Ltd.
showing theworking clearly.
OR
Kamal Ltd. has Authorised capital of Rs. 2,00,000, divided into 2,000 shares
Which were offered for public at premium of Rs. 5 per share payable as follow:
On Application Rs. 10
On Allotment Rs. 25 (Including premium)
On First Call Rs. 40
On Final Call Rs. 30
Application were received for 900 share which were duly alloted and the allotment
money received in full. At the time of the first call, a shareholder who held 100
share failed to pay the first call and his shares were forfeited. These were reissued
at Rs. 60 per share, as Rs. 70 per share paid. After re-issue Final call is made.
Company incurred Rs. 5,000 expenses on issue which is to be written to Securities premium.
Pass the necessary Journal entries to record the above transactions.
16.
The following is the Balance Sheet of X & Y as on 31st March, 2009, K is admitted as a
partner on that when the position of X & Y was as under
Capital Accounts Goodwill
X 10,000 Machinery
Y 8,000Building
Workmen's Compensation Stock
Reserve Debtors 12,000
Creditors Less: Provision 1,000
Bills Payable Cash
The following terms of admission are agreed upon:
a. Revaluation of Assets: Buildings Rs. 18,000; Stock Rs. 16,000.
b. The liability on workmen's Compensation fund is determined at Rs. 2,000.
c. K brought in as his share of goodwill Rs. 10,000 in cash.
d. K was to bring in further cash as would make his capital equal to 20% of the combined
adjusted capital of X & Y.
Prepare the new Balance sheet of the firm and Capial Accounts of the partners
60,000 60,000
16,000
10,000 11,000
2,000 9,000
10,000
18,000 8,000
14,000 12,000
Laibilities Amount Assets Amount
10,000
OR
Singh, Khan & Gupta were partner sharing profit in the ratio of 3:2:1. Their Balance
Sheet on 31st March, 2009 was as follows:
Capital Accounts Machinery
Singh, Khan & Gupta w 40,000 Patents
Khan 30,000 Stock
Gupta 20,000 Debtors
Reserve Bank
Creditors Cash
The firm had Joint Life policy for Rs. 60,000 on which premium were paid in all amounting
to Rs. 25,000. The surrender value of the Policy was Rs. 9,000 on 31st March, 2009.
Khan Died on the above date and his executor agreed on the following terms:
a. Goodwill of the firm be valued at Rs. 25,000.
b. Machinery be written down by 10% patents written up by 25%, a provision of 5% be
created on debtors and a provision of 2.5% on creditors be made.
c. khan be paid Rs. 20,000 immediately, which is to be contributed by the other partners
in the ratio of their capital.
d. Singh & Gupta agreed to share profit in future in the ratio of 3:2.
11,000
1,19,000 1,19,000
20,000 90,000
9,000
20,000
10,000
8,000
25,000
45,000
Laibilities Amount Assets Amount
Prepare the new Balance sheet of the firm, Revaluation and Capital Accounts of the partners
Part B
Financial Statement Analysis
17. Name the asset shown as current asset in the Balance Sheet of a Co., but not considered as
current asset while computing Current Ratio. 18. State whether Machinery purchased from vendor & the payment is made by issuing 10%
Preference Shares will result in inflow, outflow or no flow of cash. 19. What is meant by Extraordinary items? 20.
The following is Balance Sheet as on 31st December
Amount Amount
Share Capital 2500000 Fixed Assets 3000000
Reserve & Surplus 500000 Investments 500000
Long-term Debts 1500000 Current Assets 1200000
Current Liabilities 500000 Preliminary Expenses 300000
5000000 5000000
Calculate:
i. Propriatory Ratio;
ii. Debt Equity Ratio;
iii. Total Assets to Debt.
Liabilities Assets
6
21.
Profit and Loss Account for the year ended 31.3.2009
Particulars Amount Particulars Amount
Opening Stock 20,000 Sales 2,20,000
Purchases 1,25,000 Closing Stock 10,000
Direct Expenses 15,000
Gross Profit 70,000
2,30,000 2,30,000
Depreciation 15,000
Salary 16,000 Gross Profit 70,000
Loss on Sale of Machinery 4,000
Net Profit 35,000 70,000 70,000
Calculate the following ratios on the basis of the information given in the above
(i) Operating Ratio
(ii) Stock Turnover Ratio
4
22.
From the following Prepare Comparative Income Statement: 2007-08 2008-09
Sale 2,00,000 2,50,000
Gross Profit 25% of Sale 20% of Cost
Indirect Expenses (Of Gross Profit) 15% 20%
Rate of Direct Tax 50%
4
23.
Calculate cash from operation from the following:
Profit made during the year Rs. 1,25,000 after considering the following items: Rs.
(a) Depreciation on Fixed Assets 10000
(b) Amortization of Goodwill 4000
(c ) Transfer to General Reserve 7000
(d) Profit on Sale of Land 3000
The following is the position of Current Assets and Current Liabilities: 2005 2006
Rs. Rs.
Debtors 15000 12000
Creditors 10000 15000
Bills Receivables 8000 10000
Prepaid Expenses 4000 6000
Provision for doubtful debts 3000 2400
Commission received in advance 14000 16000
Goodwill 15000 21000
Provision For Tax 40000 56000
Tax paid during the year Rs.28,000 & refund received During the year is Rs.15,000.
‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐Best of Luck ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐
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