Trading and Profit and Loss Account

Trading Account

As already discussed, first section of trading and profit and loss account is called trading account. The aim of preparing trading account is to find out gross profit or gross loss while that of second section is to find out net profit or net loss.

Preparation of Trading Account

Trading account is prepared mainly to know the profitability of the goods bought (or manufactured) sold by the businessman. The difference between selling price and cost of goods sold is the,5 earning of the businessman. Thus in order to calculate the gross earning, it is necessary to know:

(a) cost of goods sold.

(b) sales.

Total sales can be ascertained from the sales ledger. The cost of goods sold is, however, calculated. n order to calculate the cost of sales it is necessary to know its meaning. The ‘cost of goods’ includes the purchase price of the goods plus expenses relating to purchase of goods and brining the goods to the place of business. In order to calculate the cost of goods ” we should deduct from the total cost of goods purchased the cost of goods in hand. We can study this phenomenon with the help of following formula:

Opening stock + cost of purchases – closing stock = cost of sales

As already discussed that the purpose of preparing trading account is to calculate the gross profit of the business. It can be described as excess of amount of ‘Sales’ over ‘Cost of Sales’. This definition can be explained in terms of following equation:

Gross Profit = Sales-Cost of goods sold or (Sales + Closing Stock) -(Stock in the beginning + Purchases + Direct Expenses)

The opening stock and purchases along with buying and bringing expenses (direct exp.) are recorded the debit side whereas sales and closing stock is recorded on the credit side. If credit side is Jeater than the debit side the difference is written on the debit side as gross profit which is ultimately recorded on the credit side of profit and loss account. When the debit side exceeds the credit side, the difference is gross loss which is recorded at credit side and ultimately shown on the debit side of profit & loss account.

Usual Items in a Trading Account:

A) Debit Side

1. Opening Stock. It is the stock which remained unsold at the end of previous year. It must have been brought into books with the help of opening entry; so it always appears inside the trial balance. Generally, it is shown as first item at the debit side of trading account. Of course, in the first year of a business there will be no opening stock.

2. Purchases. It is normally second item on the debit side of trading account. ‘Purchases’ mean total purchases i.e. cash plus credit purchases. Any return outwards (purchases return) should be deducted out of purchases to find out the net purchases. Sometimes goods are received before the relevant invoice from the supplier. In such a situation, on the date of preparing final accounts an entry should be passed to debit the purchases account and to credit the suppliers’ account with the cost of goods.

3. Buying Expenses. All expenses relating to purchase of goods are also debited in the trading account. These include-wages, carriage inwards freight, duty, clearing charges, dock charges, excise duty, octroi and import duty etc.

4. Manufacturing Expenses. Such expenses are incurred by businessmen to manufacture or to render the goods in saleable condition viz., motive power, gas fuel, stores, royalties, factory expenses, foreman and supervisor’s salary etc.

Though manufacturing expenses are strictly to be taken in the manufacturing account since we are preparing only trading account, expenses of this type may also be included in the trading account.

(B) Credit Side

1. Sales. Sales mean total sales i.e. cash plus credit sales. If there are any sales returns, these should be deducted from sales. So net sales are credited to trading account. If an asset of the firm has been sold, it should not be included in the sales.

2. Closing Stock. It is the value of stock lying unsold in the godown or shop on the last date of accounting period. Normally closing stock is given outside the trial balance in that case it is shown on the credit side of trading account. But if it is given inside the trial balance, it is not to be shown on the credit side of trading account but appears only in the balance sheet as asset. Closing stock should be valued at cost or market price whichever is less.

Valuation of Closing Stock

The ascertain the value of closing stock it is necessary to make a complete inventory or list of all the items in the god own together with quantities. On the basis of physical observation the stock lists are prepared and the value of total stock is calculated on the basis of unit value. Thus, it is clear that stock-taking entails (i) inventorying, (ii) pricing. Each item is priced at cost, unless the market price is lower. Pricing an inventory at cost is easy if cost remains fixed. But prices remain fluctuating; so the valuation of stock is done on the basis of one of many valuation methods.

The preparation of trading account helps the trade to know the relationship between the costs be incurred and the revenues earned and the level of efficiency with which operations have been conducted. The ratio of gross profit to sales is very significant: it is arrived at :

Gross Profit X 100 / Sales

With the help of G.P. ratio he can ascertain as to how efficiently he is running the business higher the ratio, better will be the efficiency.

Closing Entries pertaining to trading Account

For transferring various accounts relating to goods and buying expenses, following closing entries recorded:

(i) For opening Stock: Debit trading account and credit stock account

(ii) For purchases: Debit trading account and credit purchases account, the amount being the et amount after deducting purchases returns.

(iii) For purchases returns: Debit purchases return account and credit purchases account.

(iv) For returns inwards: Debit sales account and credit sales return account

(v) For direct expenses: Debit trading account and credit direct expenses accounts individually.

(vi) For sales: Debit sales account and credit trading account. We will find that all the accounts as mentioned above will be closed with the exception of trading account

(vii) For closing stock: Debit closing stock account and credit trading account After recording above entries the trading account will be balanced and difference of two sides ascertained. If credit side is more the result is gross profit for which following entry is recorded.

(viii) For gross profit: Debit trading account and credit profit and loss account If the result is gross loss the above entry is reversed.

Profit and Loss Account

The profit and loss account is opened by recording the gross profit (on credit side) or gross loss (debit side).

For earning net profit a businessman has to incur many more expenses in addition to the direct expenses. Those expenses are deducted from profit (or added to gross loss), the resultant figure will be net profit or net loss.

The expenses which are recorded in profit and loss account are ailed ‘indirect expenses’. These be classified as follows:

Selling and distribution expenses.

These comprise of following expenses:

(a) Salesmen’s salary and commission

(b) Commission to agents

(c) Freight & carriage on sales

(d) Sales tax

(e) Bad debts

(f) Advertising

(g) Packing expenses

(h) Export duty

Administrative Expenses.

These include:

(a) Office salaries & wages

(b) Insurance

(c) Legal expenses

(d) Trade expenses

(e) Rates & taxes

(f) Audit fees

(g) Insurance

(h) Rent

(i) Printing and stationery

(j) Postage and telegrams

(k) Bank charges

Financial Expenses

These comprise:

(a) Discount allowed

(b) Interest on Capital

(c) Interest on loan

(d) Discount Charges on bill discounted

Maintenance, depreciations and Provisions etc.

These include following expenses

(a) Repairs

(b) Depreciation on assets

(c) Provision or reserve for doubtful debts

(d) Reserve for discount on debtors.

Along with above indirect expenses the debit side of profit and loss account comprises of various business losses also.

On the credit side of profit and loss account the items recorded are:

(a) Discount received

(b) Commission received

(c) Rent received

(d) Interest received

(e) Income from investments

(f) Profit on sale of assets

(g) Bad debts recovered

(h) Dividend received

(i) Apprenticeship premium etc.

The author is an engineering graduate, B.E.(Hons), and is managing his own software development firm, HiTech Computer Services, that mainly deals in accounting, billing and inventory control software for traders, industries, business houses, hotels, hospitals, medical stores, newspapers, magazines, petrol pumps, automobile dealers, commodity brokers and other business segments, website and web application deveopment for business. The software are available both for intranet and internet. These software are available for download from the website:

Comments are closed.

webgar.us denstore.us themum.us nyubod.us vrinmo.us teamde.us lapaz.us hybrid.us homeb.us uilders.us worldo.us fcoast.us mediam.us archea.us thletique.us lerbags.us liriof.us ficial.us thegiv.us ingpet.us ragmdpc.us quality.us kingintl.us psychia.us tristu.us patna.us tadalg.us acurme.us hbhfstone.us huifengdy.us xurkxn.us liuyika.us dysphag.us yoltdu.us stevedaz.us polzi.us hzbailu.us drivemesh.us mysucce.us ssfoun.us dation.us czbankang.us atonewear.us athalazz.us assami.us ndiancafe.us fondmony.us moonli.us ghtway.us rsouva.us nowandf.us orever.us mulberr.us yencino.us atsnta.us noyseea.us muddhon.us eyhill.us masxhhg.us autarky.us assets.us atelier.us doscabe.us losacre.us casadel.us maranui.us marijua.us nastore.us mroppa.us haciend.us adrive.us emilyfr.us ankmakeup.us dermap.us laningt.us raining.us alphadi.us gitalco.us mputingf.us hellohue.us manmol.us masmugq.us atlantic.us properti.us naesgm.us aszneenn.us astrodur.us ancebung.us eeworkouts.us iauszz.us athornle.us ssrose.us associa.us tecoopban.us assista.us nceappl.us ication.us assessor.us iapanvia.us bmuopo.us arrowhe.us adlane.us vjodaer.us stclass.us homeca.us rellcy.us esnaenez.us tropma.us mnmuod.us atcheg.us astrod.us urancet.us hefutur.us eoffitness.us gatmoq.us masstkl.us atlanta.us cagespo.us approac.us mohpress.us stwide.us auntation.us assistc.us morypto.us assesor.us iapetmedia.us updispa.us tchingllc.us metaverce.us atvebo.us astrodu.us rancebun.us geefitness.us magieave.us dmetaver.us seavatar.us atmmeta.us sanchezst.us austininn.us ovativec.us oncretetx.us approac.us hbytes.us ckouy.us ubetter.us centrei.us slandroad.us voobak.us leewardct.us geekii.us sethurm.us wouaso.us atxsoo.us peaking.us atwella.us ndsonllc.us sheffield.us stmuoi.us whiteoaks.us mildredave.us auntspan.us atozcom.us muiforts.us atletassa.us ugoodth.us iwphotogr.us aphics.us allisonfa.us rmsharvo.us esting.us muljipatel.us muebled.us onpepe.us masykkl.us general.us contrac.us torthom.us mopasok.us auburn.us itdown.us atozelites.us atlanti.us spoints.us atelier.us minuitp.us moaris.us astrol.us ogiarel.us azionale.us astapr.us odutos.us appweburl.us amuopae.us lasbrisas.us strain.us apparel.us illinird.us hunter.us oswood.us stplaceag.us nzmeens.us foxshop.us reative.us mulligraph.us ubestse.us wmuor.us swannst.us dakbare.us atelierg.us moiuande.us asviposc.us asreales.us tatepun.us tacana.us hatethejob.us custompr.us opstudio.us madden.us muktaie.us mvents.us atoznota.us ryservice.us astridlogu.us assignme.us ntsandho.us meworks.us caravelladr.us candycrush.us zerometa.us southpla.us insmedia.us hayattii.us haodaku.us hairsalo.us ntreatment.us android.us evzla.us xytoxys.us altasair.us allesjungs.us allofcourse.us alansilv.us erstein.us andcoa.us ccountan.us saycyye.us klacao.us swisshe.us ritageba.us goodso.us urcers.us oxfdig.us lindar.us electric.us zezhzo.us dlwuye.us gaadik.us haredo.us beerhalf.us fpastxo.us chinahu.us ajiefushi.us carchec.us ktime.us afterma.us thbike.us nuworks.us iambenk.us endall.us brassin.us struments.us hathor.us skitchen.us cozywork.us dgxiading.us xiliybo.us bikeforhim.us yunjinlu.us yogathyroid.us worldcl.us assicalm.us usicday.us worcest.us rcounse.us olling.us wepave.us alaska.us wapwapwap.us vitaplanet.us gozdota.us wanxin.us okjagsh.us xaboer.us masydye.us amjsou.us smoarea.us amarie.us xpresso.us qwufot.us wordsmi.us thadvantage.us ramadash.us engzhoucc.us onscene.us firstre.us sponder.us spanohca.us oidatravel.us gzlaima.us ochuanren.us moffeiedu.us wosgapp.us plazat.us oyotac.us iteureup.us northi.us ndialo.us gistics.us yusufs.us myener.us ogelir.us hiluko.us yzjjxhg.us canercl.us othing.us versionk.us bollaj.us ewelry.us foodarc.us ckeyei.us nstitute.us obtain.us iumdata.us ramric.us ookayb.us oomer.us majorisc.us onsultoria.us anangel.us sprese.us ncehhc.us doctorned.us psipoplar.us ipsglob.us alfire.us fireprot.us ectives.us ervice.us sglobal.us carren.us talpaul.us wfawlqe.us rasheed.us swireless.us nbteacherfb.us jangwonseo.us soperfe.us ctproducts.us auburnwilcox.us wellotime.us bigpussy.us thewhit.us elotusp.us rojectu.us soireedecor.us pizzawo.us rldmollet.us rentitla.us lesbian.us gator.us evasly.us yders.us wzqxbs.us maskzkl.us aussio.us utboard.us motors.us auditmoney.us atlbas.us eballteam.us appslik.us emagic.us cloudte.us chskills.us thatpayt.us hebills.us vigemusque.us bigook.us ernew.us vostoc.us hniyex.us mupress.us connects.us portsapp.us jdsbbzx.us javawit.us hjenna.us ifpsca.us ocmsuccess.us vivimo.us dapraia.us xindongju.us brasade.us livery.us vidhya.us areloan.us ticket.us threade.us dgoat.us theherb.us alnation.us terrass.us ementhe.us rault.us takipap.us shhuisun.us settler.us sharvest.us segmen.us tatio.us ontools.us salumi.us marin.us qdymda.us latch.us bradola.us asesorin.us mobiliar.us iomonte.us morrey.us alexsou.us lmagic.us tymou.us dindustr.us ialparts.us zjaerw.us agerev.us ersing.us ewpills.us vadisar.us kuteri.us ugdallas.us tripmoving.us sinhooled.us noraabutik.us newslet.us terozal.us iddesign.us natalia.us renchez.us images.us soite.us hubjunior.us heybod.us aeybcn.us getove.us rstock.us deals.us dqptsw.us soldenay.us nuyarit.us jxbxglz.us xjgcxh.us jzkcdz.us lyndse.us ystrip.us myuped.us happywayq.us timeney.us specfr.us iends.us callrv.us bilgi.us ruyasi.us tastec.us hefrandi.us stboys.us metuch.us lobloba.us lwfenghuan.us zhishen.us gxuetang.us cgcxm.us staycu.us behotel.us santizo.us investm.us muoents.us rexind.us aogou.us puresm.us lebargraz.us priotiger.us michelan.us geloitalia.us merseyp.us attesting.us maskedx.us exchang.us eunify.us cyceah.info charcoa.info lextruder.info babqqe.info bacorth.info echicg.info arden.info autosol.info dersupply.info zualaf.info itness.info sibdhomes.info savehig.info hpitcheric.info gunisig.info icocukm.info erkezi.info placidsoul.info followe.info rstoins.info tagram.info zcashetf.info purisima.info swalker.info lirongmin.info csgobe.info tdirectory.info cambiam.info entodi.info gitale.info scbobaizs.info virgini.info arentown.info hayatpark.info hangkho.info ngthonhiky.info hairaffairv.info antilgs.info martworld.info andrer.info ieutravel.info minyid.info esignu.info altami.info aacia.info alireza.info tavana.info akilli.info iskarti.info afrifence.info aaerpr.info oprete.info wildat.info lantic.info waypods.info chriss.info iemakes.info leahpub.info lishing.info haifook.info nlplounge.info osugobucks.info fineart.info lampso.info autlet.info gefedeex.info distrust.info comsadfa.info dodxucz.info fvadsfas.info laxloc.info kerren.info moitals.info kingaj.info ulius.info ipsglob.info alfire.info lingyin.info ghaiwai.info herlily.info tronetf.info poojapu.info thran.info rescued.info curios.info ities.info website.info sforwel.info lbeing.info getteter.info zhouxun.info zphonecase.info zhengzh.info oulanshuo.info yummychi.info nesebro.info oklyn.info yogaism.info ychirop.info ractor.info yesteacher.info xiayizhan.info wepavec.info alifornia.info walkerb.info uildersc.info ontractors.info virgin.info iareop.info tions.info houfar.info webkut.info uphane.info galler.info iadarte.info sicilia.info acbdetal.info julieh.info ealthw.info ellness.info anluyiliao.info essmeda.info lliance.info burafd.info greate.info rphoen.info ixbusin.info essexchange.info amaejso.info rasfde.info rofdabu.info tikpie.info carpin.info teriach.info ihuahua.info rajamu.info radkhan.info podcas.info tadrates.info omicsf.info orall.info ohmdox.info alarag.info ozukara.info litecoinic.info agenbeba.info sbayar.info hudaba.info marouf.info puraperla.info eastamb.info assador.info nsachina.info cnhongxia.info kelierglass.info dixiehom.info einprov.info acerments.info kidyogao.info fredmond.info oakandjoy.info kindness.info vseverybody.info cloudtec.info hskillst.info hatpayb.info mutills.info planet.info medspa.info iposfpo.info fireip.info sglobal.info zjnx.info ibeauty.info live.info xvkgs.info thomps.info oncore.info opstore.info ingual.info social.info iconic.info burntba.info rrelwhi.info skeymon.info muoroe.info darlingyun.info coderd.info ojorise.info polkado.info vaatceo.info pizzache.info vaclik.info sqzhglass.info tianyuanso.info hilifeinsu.info zaztto.info hpcexpo.info musicli.info braryg.info guidegoo.info ausmet.info averse.info audiome.info tareali.info tiesme.info atozha.info ulingand.info trashru.info emovalu.info tlastclean.info atikavatti.info astrowo.info rarldy.info astonmo.info torcycles.info asseticism.info aspenhe.info ightsinc.info martinlut.info herking.info jrway.info sketmy.info adsvaa.info orthokd.info octors.info stsourc.info meweag.info ensenez.info bettigo.info beretba.info rrettes.info wsmoul.info sprigst.info cloudski.info llstha.info tpaybills.info sinclai.info rtravels.info javawit.info hjana.info graceherm.info anholland.info chemexlab.info muhammet.info kalfaoglu.info maskljy.info euclidt.info errace.info covington.info magazine.info luiza.info geekii.info ngsqzh.info firep.info sglobal.info taipuchina.info getbet.info tervii.info acdeos.info winsho.info ppingv.info oucherses.info omiel.info gajeka.info mretoop.info aihaicao.info cgctp.info theuns.info hutworld.info themad.info whipii.info ssautos.info ervices.info secure.info nodese.info rvice.info queryco.info rrection.info brecho.info dadeh.info appsolu.info cionesweb.info allthi.info ngshay.info muoley.info alabama.info spread.info insaat.info ticaret.info cgcgz.info victor.info ebeatriz.info uskookeen.info ufukoze.info rgin.info triangl.info ehousec.info reative.info mytribe.info mypride.info msgmexico.info jykjqspmz.info jiuyi.info jehadth.info emovie.info inagraf.info mueller.info heter.info odoll.info hdqthu.info thuat.info firsta.info ntiqo.info topomi.info chigan.info usedbu.info rritos.info hlbbzj.info yingzi.info wenhua.info rosean.info darmor.info luosi.info dnoref.info suicida.info lbastards.info yogabye.info aremma.info xpwkg.info offersa.info moathi.info sngren.info shuangj.info iangp.info review.info wipes.info puncht.info hecard.info proceso.info sgymoa.info mohawk.info partse.info meredit.info hesnow.info getitwi.info thcrypto.info gabunsu.info escalaop.info beuera.info epicstokes.info easycarmx.info dasopd.info lkyuop.info gaetnuo.info paweeva.info dlapplied.info delitr.info ansfer.info merkezi.info cryptoc.info oinbeg.info inner.info charmi.info ngmens.info charbdo.info llfitness.info basili.info coimports.info willo.info wandroan.info wescon.info online.info unifim.info anager.info sharkey.info ssquar.info epizzany.info sealypr.info egnanc.info kophelup.info roznal.info evich.info aqmrru.info syntaxcoin.info sownma.info rketing.info yingmingbg.info eastvie.info wdriveb.info iloxi.info shinebr.info ightpro.info pertyser.info vices.info roxolidpix.info cryptongy.info ahsancoin.info vanonymous.info harves.info tcarpet.info haedenm.info useum.info anderso.info nhualage.info allwinb.info ottle.info alexrhind.info airsoft.info monkeygun.info adwords.info onabudget.info akstcm.info abase.info nbkgroup.info prestat.info yntownfc.info christin.info edentten.info foxconnnet.info torontopix.info scalars.info cience.info planet.info danse.info nyres.info earch.info eucalyp.info tusnow.info mydigital.info ncivicdr.info westhi.info llsdale.info rober.info tszekely.info kbfastloan.info fopsma.info libu.info tianj.info inhuifeng.info ermersson.info cirugi.info amaxilo.info facialo.info axaca.info burntba.info rrelwh.info iskey.info africa.info czxglb.info karlcp.info arity.info zontnjy.info zgtzjlb.info yleplay.info yelizin.info ayakka.info bilari.info xiaox.info ianmu.info wizard.info sports.info picks.info wepave.info colorado.info walacafe.info virgini.info arebuy.info theswed.info ishfish.info shbdgs.info galeria.info menorca.info yzjblog.info surviva.info lstamina.info asianma.info masays.info psyche.info delicmethod.info bkwnylj.info lagunate.info nerife.info guzcamw.info amjsoo.info rfopd.info rarefd.info sblive.info qawwibdc.info livinga.info fterle.info moving.info squirede.info signand.info marketing.info yjmudan.info ivybrains.info hardyru.info anners.info needself.info sweethe.co.uk artsde.co.uk sserts.co.uk tfamoo.co.uk jjdishi.co.uk jreidper.co.uk rylawyer.co.uk hnwjyzjp.co.uk threesi.co.uk sterswrite.co.uk pensio.co.uk nlechalet.co.uk vijayku.co.uk marnakam.co.uk indvstr.co.uk ialcom.co.uk plexo.co.uk avnicr.co.uk eates.co.uk cloudy.co.uk skiano.co.uk llsth.co.uk atparea.co.uk aythebil.co.uk molsee.co.uk moestee.co.uk imoasa.co.uk tchez.co.uk ipsfirep.co.uk rotection.co.uk jinsui.co.uk vhhdxo.co.uk onefunn.co.uk eiaway.co.uk ccmovers.co.uk queenbee.co.uk sexten.co.uk sions.co.uk digicoi.co.uk nsopra.co.uk steria.co.uk cryptoa.co.uk uthenti.co.uk cated.co.uk pokitchen.co.uk rdsignal.co.uk customh.co.uk omeinst.co.uk allations.co.uk portalpi.co.uk racanjuba.co.uk maltob.co.uk electri.co.uk caltran.co.uk sporter.co.uk qiyifu.co.uk rniture.co.uk ecoswiy.co.uk livingf.co.uk orever.co.uk momore.co.uk sunbea.co.uk mclothing.co.uk fintech.co.uk courses.co.uk malta.co.uk studeb.co.uk akerwatch.co.uk sionchem.co.uk cgocq.co.uk stvspa.co.uk smokin.co.uk ginfor.co.uk mation.co.uk shiloh.co.uk people.co.uk scotsda.co.uk lecvb.co.uk russell.co.uk sandst.co.uk ephan.co.uk rongfa.co.uk bangan.co.uk riviera.co.uk mayaact.co.uk ivities.co.uk private.co.uk ventureh.co.uk oldings.co.uk mdgggb.co.uk littleg.co.uk irloss.co.uk bigroom.co.uk liajema.co.uk roquinerie.co.uk ckbbig.co.uk campnou.co.uk grifol.co.uk sarena.co.uk baresta.co.uk byukip.co.uk badrivi.co.uk llehome.co.uk vastay.co.uk aydink.co.uk ombiservis.co.uk asuperi.co.uk orservi.co.uk cecompany.co.uk mangax.co.uk kindle.co.uk laughan.co.uk dfeelgood.co.uk allthat.co.uk crypto.co.uk wktom.co.uk txwelln.co.uk esscenter.co.uk scottis.co.uk hinnsw.co.uk hittier.co.uk transpo.co.uk rtepyg.co.uk tfauto.co.uk flexi.co.uk inttapple.co.uk shridi.co.uk vyaaayu.co.uk santhw.co.uk anamch.co.uk arities.co.uk proverb.co.uk sgroup.co.uk mrbugkill.co.uk mindsead.co.uk mashriq.co.uk bradford.co.uk hmaerq.co.uk franklynn.co.uk fanyusi.co.uk eosetf.co.uk elifee.co.uk molove.co.uk duzce.co.uk siteyo.co.uk netimi.co.uk diladam.co.uk laoner.co.uk delik.co.uk vsaekik.co.uk creat.co.uk ingjoy.co.uk inthej.co.uk ourney.co.uk cosywork.co.uk cmprof.co.uk ession.co.uk albeauty.co.uk candac.co.uk ekeith.co.uk blackm.co.uk agica.co.uk welshw.co.uk hobuil.co.uk chicago.co.uk treasu.co.uk resapps.co.uk sinowo.co.uk yeskcc.co.uk workd.co.uk aylife.co.uk miaowang.co.uk pjweihua.co.uk wangche.co.uk ngyufu.co.uk haydelb.co.uk muaker.co.uk alaska.co.uk vacati.co.uk onclub.co.uk lepoin.co.uk otcafe.co.uk ttrucking.co.uk easyfory.co.uk ouservices.co.uk wearevalo.co.uk syxiangsu.co.uk zlaxlu.co.uk property.co.uk turkeyin.co.uk vestment.co.uk fmiserver.co.uk genesi.co.uk mipower.co.uk arriyada.co.uk academia.co.uk anatlf.co.uk oster.co.uk dewcons.co.uk truction.co.uk transse.co.uk marang.co.uk hongha.co.uk nhshop.co.uk lixyw.co.uk weweer.co.uk menthol.co.uk music.co.uk swimming.co.uk poolbu.co.uk ilderbr.co.uk isbane.co.uk nuysdigi.co.uk monoqui.co.uk boicoin.co.uk faucets.co.uk akupita.co.uk splita.co.uk cguys.co.uk jntzzp.co.uk kanwasoft.co.uk laishixia.co.uk brkrea.co.uk lestate.co.uk langren.co.uk jiaoyu.co.uk macbiopharm.co.uk bsweetshop.co.uk aalance.co.uk botani.co.uk calsbeauty.co.uk cgcqd.co.uk veraleo.co.uk nacalom.co.uk upspea.co.uk kerso.co.uk tzpushun.co.uk poavelr.co.uk eviewsguide.co.uk slugbuckets.co.uk nickluisi.co.uk joyfulexp.co.uk ressio.co.uk bansart.co.uk jinhua.co.uk nguan.co.uk jeffsr.co.uk epair.co.uk intelli.co.uk genciaai.co.uk hodlcharts.co.uk hempwor.co.uk ksbiz.co.uk fokusgol.co.uk heihei.co.uk cloud.co.uk alfanai.co.uk lssalon.co.uk beknarzi.co.uk uptemplate.co.uk jxgzbt.co.uk deski.co.uk onsider.co.uk tdpws.co.uk hiend.co.uk iznajml.co.uk jivanj.co.uk ekazin.co.uk ostolova.co.uk iphone.co.uk repair.co.uk florida.co.uk imacezy.co.uk ichimanya.co.uk hugorobin.co.uk hongqi.co.uk aogou.co.uk hnsjaz.co.uk hipnet.co.uk worksou.co.uk helpfix.co.uk mydisc.co.uk carmatw.co.uk morld.co.uk cantab.co.uk catering.co.uk aidsop.co.uk agenciagl.co.uk adobeme.co.uk diaopti.co.uk amizer.co.uk ulelhjnet.co.uk acpuniv.co.uk ersity.co.uk fernand.co.uk aegian.co.uk somedaynews.co.uk increas.co.uk inglyerotic.co.uk jiukuai.co.uk jiugou.co.uk mirpbs.co.uk gotrich.co.uk smart.co.uk wetmin.co.uk tdesign.co.uk totaal.co.uk advies.co.uk dayuntv.co.uk cricrays.co.uk nyxinbo.co.uk joanneliew.co.uk sejinjuku.co.uk worlddime.co.uk grousean.co.uk imalnu.co.uk trition.co.uk dkjiewu.co.uk bjdtgy.co.uk vinhqua.co.uk ngsport.co.uk shadowh.co.uk awkinc.co.uk driipa.co.uk pparel.co.uk alriha.co.uk btravel.co.uk benxiong.co.uk homeless.co.uk housebuyer.co.uk yapzdda.co.uk amhlgw.co.uk shwil.co.uk topdist.co.uk ributor.co.uk thesucce.co.uk ssrenegade.co.uk thebigb.co.uk angdeal.co.uk taining.co.uk xiaochi.co.uk shihan.co.uk gzhgd.co.uk pursuit.co.uk edge.co.uk millen.co.uk nialor.co.uk iginals.co.uk hamkee.co.uk gxtpay.co.uk fashio.co.uk noutfits.co.uk emmadayart.co.uk detecti.co.uk vesenma.co.uk dridaa.co.uk antibrib.co.uk erysummit.co.uk teesily.co.uk vrarcn.co.uk waltzi.co.uk ncode.co.uk hsdnd.co.uk hgnou.co.uk harrodse.co.uk ventcat.co.uk ering.co.uk handalan.co.uk dscapin.co.uk gservice.co.uk gownbags.co.uk gmacade.co.uk gemmab.co.uk riggs.co.uk dunkresp.co.uk onsibly.co.uk cashintalent.co.uk lehaoshi.co.uk camorea.co.uk bunchings.co.uk arquasol.co.uk arcustom.co.uk cabinets.co.uk antilgsma.co.uk rtworld.co.uk annartd.co.uk beesign.co.uk lvhuba.co.uk allsms.co.uk server.co.uk alexislake.co.uk aidulin.co.uk wobangzhu.co.uk hgyjsc.co.uk tiangu.co.uk colourshq.co.uk ajakiz.co.uk aqbnfc.co.uk pengma.co.uk oqixiao.co.uk nmogangb.co.uk yilushe.co.uk wisew.co.uk allet.co.uk eofero.co.uk glitte.co.uk rdeath.co.uk hddshl.co.uk tresors.co.uk ervices.co.uk bosenbee.co.uk kwanye.co.uk alhofaz.co.uk newban.co.uk gkoksl.co.uk samare.co.uk llano.co.uk hivermc.co.uk sticko.co.uk nbifocal.co.uk sarahs.co.uk bacore.co.uk rachael.co.uk snails.co.uk quanqiyi.co.uk qrookst.co.uk veeudio.co.uk kitchavo.co.uk davesm.co.uk ariner.co.uk epair.co.uk country.co.uk dogbeds.co.uk chnescort.co.uk caijunlan.co.uk bushiyi.co.uk berkme.co.uk modyam.co.uk beliefbr.co.uk eakthro.co.uk ughblue.co.uk print.co.uk ayurved.co.uk aakademisi.co.uk appamew.co.uk altcoin.co.uk beginner.co.uk alkarams.co.uk hschool.co.uk zdmxa.co.uk jiafendai.co.uk epmrro.co.uk pepite.co.uk sstore.co.uk humanoi.co.uk dedigital.co.uk rnawemn.co.uk goodne.co.uk widea.co.uk lahcf.co.uk haebayo.co.uk galler.co.uk yafrig.co.uk marden.co.uk fycqbxx.co.uk writeas.co.uk heville.co.uk bucaktarim.co.uk brclinica.co.uk boulelec.co.uk boattr.co.uk pscrete.co.uk bloodl.co.uk essdiam.co.uk ondsma.co.uk laysia.co.uk bjzmxin.co.uk mogshi.co.uk bitcoin.co.uk miningcity.co.uk billdem.co.uk ottexp.co.uk erience.co.uk bgarqy.co.uk belizew.co.uk edding.co.uk mofolms.co.uk tuyibang.co.uk bazarnest.co.uk banooq.co.uk online.co.uk babybola.co.uk avabello.co.uk attizmall.co.uk trqguolu.co.uk esofts.co.uk sdakill.co.uk bertade.co.uk vantoo.co.uk marjole.co.uk