New Page 1

LA GRAMMATICA DI ENGLISH GRATIS IN VERSIONE MOBILE   INFORMATIVA PRIVACY

  NUOVA SEZIONE ELINGUE

 

Selettore risorse   

   

 

                                         IL Metodo  |  Grammatica  |  RISPOSTE GRAMMATICALI  |  Multiblog  |  INSEGNARE AGLI ADULTI  |  INSEGNARE AI BAMBINI  |  AudioBooks  |  RISORSE SFiziosE  |  Articoli  |  Tips  | testi pAralleli  |  VIDEO SOTTOTITOLATI
                                                                                         ESERCIZI :   Serie 1 - 2 - 3  - 4 - 5  SERVIZI:   Pronunciatore di inglese - Dizionario - Convertitore IPA/UK - IPA/US - Convertitore di valute in lire ed euro                                              

 

 

WIKIBOOKS
DISPONIBILI
?????????

ART
- Great Painters
BUSINESS&LAW
- Accounting
- Fundamentals of Law
- Marketing
- Shorthand
CARS
- Concept Cars
GAMES&SPORT
- Videogames
- The World of Sports

COMPUTER TECHNOLOGY
- Blogs
- Free Software
- Google
- My Computer

- PHP Language and Applications
- Wikipedia
- Windows Vista

EDUCATION
- Education
LITERATURE
- Masterpieces of English Literature
LINGUISTICS
- American English

- English Dictionaries
- The English Language

MEDICINE
- Medical Emergencies
- The Theory of Memory
MUSIC&DANCE
- The Beatles
- Dances
- Microphones
- Musical Notation
- Music Instruments
SCIENCE
- Batteries
- Nanotechnology
LIFESTYLE
- Cosmetics
- Diets
- Vegetarianism and Veganism
TRADITIONS
- Christmas Traditions
NATURE
- Animals

- Fruits And Vegetables


ARTICLES IN THE BOOK

  1. Account
  2. Accountancy
  3. Accountant
  4. Accounting cycle
  5. Accounting equation
  6. Accounting methods
  7. Accounting reform
  8. Accounting software
  9. Accounts payable
  10. Accounts receivable
  11. Accrual
  12. Adjusted basis
  13. Adjusting entries
  14. Advertising
  15. Amortization
  16. Amortization schedule
  17. Annual report
  18. Appreciation
  19. Asset
  20. Assets turnover
  21. Audit
  22. Auditor's report
  23. Bad debt
  24. Balance
  25. Balance Sheet
  26. Banking
  27. Bank reconciliation
  28. Bankruptcy
  29. Big 4 accountancy firm
  30. Bond
  31. Bookkeeping
  32. Book value
  33. British qualified accountants
  34. Business
  35. Business process overhead
  36. Capital asset
  37. Capital goods
  38. Capital structure
  39. Cash
  40. Cash flow
  41. Cash flow statement
  42. Certified Management Accountant
  43. Certified Public Accountant
  44. Chartered Accountant
  45. Chartered Cost Accountant
  46. Chart of accounts
  47. Common stock
  48. Comprehensive income
  49. Consolidation
  50. Construction in Progress
  51. Corporation
  52. Cost
  53. Cost accounting
  54. Cost of goods sold
  55. Creative accounting
  56. Credit
  57. Creditor
  58. Creditworthiness
  59. Current assets
  60. Current liabilities
  61. Debentures
  62. Debits and Credits
  63. Debt
  64. Debtor
  65. Default
  66. Deferral
  67. Deferred tax
  68. Deficit
  69. Deloitte Touche Tohmatsu
  70. Depreciation
  71. Direct tax
  72. Dividend
  73. Double-entry bookkeeping system
  74. Earnings before interest and taxes
  75. Earnings Before Interest, Taxes and Depreciation
  76. Earnings before Interest, Taxes, Depreciation and Amortization
  77. Engagement Letter
  78. Equity
  79. Ernst a& Young
  80. Expense
  81. Fair market value
  82. FIFO and LIFO accounting
  83. Finance
  84. Financial accounting
  85. Financial audit
  86. Financial statements
  87. Financial transaction
  88. Fiscal year
  89. Fixed assets
  90. Fixed assets management
  91. Fixed Assets Register
  92. Forensic accounting
  93. Freight expense
  94. Fund Accounting
  95. Furniture
  96. General journal
  97. General ledger
  98. Generally Accepted Accounting Principles
  99. Going concern
  100. Goodwill
  101. Governmental accounting
  102. Gross income
  103. Gross margin
  104. Gross profit
  105. Gross sales
  106. Historical cost
  107. Hollywood accounting
  108. Imprest system
  109. Income
  110. Income tax
  111. Indirect tax
  112. Insurance
  113. Intangible asset
  114. Interest
  115. Internal Revenue Code
  116. International Accounting Standards
  117. Inventory
  118. Investment
  119. Invoice
  120. Itemized deduction
  121. KPMG
  122. Ledger
  123. Lender
  124. Leveraged buyout
  125. Liability
  126. Licence
  127. Lien
  128. Liquid asset
  129. Long-term assets
  130. Long-term liabilities
  131. Management accounting
  132. Matching principle
  133. Mortgage
  134. Net Income
  135. Net profit
  136. Notes to the Financial Statements
  137. Office equipment
  138. Operating cash flow
  139. Operating expense
  140. Operating expenses
  141. Ownership equity
  142. Patent
  143. Payroll
  144. Pay stub
  145. Petty cash
  146. Preferred stock
  147. PricewaterhouseCoopers
  148. Profit
  149. Profit and loss account
  150. Pro forma
  151. Purchase ledger
  152. Reserve
  153. Retained earnings
  154. Revaluation of fixed assets
  155. Revenue
  156. Revenue recognition
  157. Royalties
  158. Salary
  159. Sales ledger
  160. Sales tax
  161. Salvage value
  162. Shareholder
  163. Shareholder's equity
  164. Single-entry accounting system
  165. Spreadsheet
  166. Stakeholder
  167. Standard accounting practice
  168. Statement of retained earnings
  169. Stock
  170. Stockholders' deficit
  171. Stock option
  172. Stock split
  173. Sunk cost
  174. Suspense account
  175. Tax bracket
  176. Taxes
  177. Tax expense
  178. Throughput accounting
  179. Trade credit
  180. Treasury stock
  181. Trial balance
  182. UK generally accepted accounting principles
  183. United States
  184. Value added tax
  185. Value Based Accounting Standards and Principles
  186. Write-off
 



ACCOUNTING
This article is from:
http://en.wikipedia.org/wiki/Double-entry_bookkeeping_system

All text is available under the terms of the GNU Free Documentation License: http://en.wikipedia.org/wiki/Wikipedia:Text_of_the_GNU_Free_Documentation_License 

Double-entry bookkeeping system

From Wikipedia, the free encyclopedia

 


In accountancy, the double-entry bookkeeping (or double-entry accounting) system is the basis of the standard system used by businesses and other organizations to record financial transactions. Its premise is that a business's (or other organization's) financial condition and results of operations are best represented by several variables, called accounts, each of which reflects a particular aspect of the business as a monetary value.

Every transaction is recorded by entries in at least two accounts. The total of the debit values must equal the total value of the credit values. The premise for this is that any monetary transaction must logically affect two aspects of a company. For example, if an item is purchased (Debit Inventory), then it must also be paid for (Credit Bank Account). Alternatively, if an item is sold (Credit Inventory), then the company must also be paid for it (Debit Bank Account). Most transactions consist of two entries, but can have three or more entries e.g. Supplier Invoice Total = Net value + taxes. This system is called double entry because all transactions must "balance" - the debit and credit sides must equal the same amount.

Historically, debit entries have been recorded on the left hand side and credit values on the right hand side of a general ledger account. The ledger accounts are set up as T accounts so called because they resemble the letter T when the account is empty.

History

The origins of a primitive double-entry system have been traced as far back as the 12th century. Some sources suggest that Giovanni di Bicci de' Medici first introduced this method for the Medici bank. The earliest extant records that follow the modern double-entry form are those of Amatino Manucci, a Florentine merchant at the beginning of the 14th century[1]. By the end of the 15th century, the merchant venturers of Venice used this system widely. Luca Pacioli, a monk and collaborator of Leonardo da Vinci, first codified the system in a 1494 mathematics textbook [2]. Pacioli is often called the "father of accounting" because he was the first to publish a detailed description of the double-entry system, which enabled others to study and use it.[3]

The bookkeeping and accounting process

In the normal course of business, a document is produced each time a transaction occurs. Sales and purchases usually have invoices or receipts. Deposit slips are produced when lodgements (deposits) are made to a bank account. Cheques are written to pay money out of the account. Bookkeeping involves recording the details of all of these source documents into a journal (also known as a book of first entry or daybook). In the single entry system, each transaction is recorded only once. Most individuals who balance their cheque-book each month are using such a system, and most personal finance software follows this approach.

Businesses, however, usually use a more complex double-entry system, where each document is recorded as multiple journal entries, the totals of which always have to balance.

For example, when a business receives a shipment of 100 widgets at a cost of $10 each from a supplier, the amount of inventory increases by $1000. However, the business's debt (the amount of money owed to creditors) also increases by $1000. When the supplier's invoice is paid, the debt (creditors' account) is decreased by $1000, and the bank account balance is also decreased by $1000.

This allows a business to know much more information about its current financial position than is possible using a single entry system. The double-entry journal permits the business to determine at any time the amount of funds the business has on deposit in the bank, as well as how much it owes its suppliers, how much customers owe it, how much tax is due, etc.

These journal entries are then transferred to their own accounts in the ledger, or book of accounts . The ledger contains the individual accounts that will appear on a trial balance. Posting is the process of transferring the values to a ledger. Once the journal entries have all been posted, the ledger accounts are added up in a process called balancing. Each account will now have a total value.

A working document called an unadjusted trial balance is created which lists all the balances from all the accounts in the ledger. Note that the balance on each account is not posted to the unadjusted trial balance. The amounts are copied to a two column list with debit balance amounts recorded in the left column and credit balance amounts recorded in the right column. This list contains each account's value at the date of the Trial Balance (e.g. month end date), and each account is listed to ensure that the total of all the debit account balances (left column) equals the total of all the credit account balances (right column). The two columns must have the same total, if they do not then double-entry has failed somewhere in the process and the difference must be found before further adjustments can be made.

At this point, the accountant produces a number of adjustments which ensure that the values comply with accounting principles. These values are then passed through the accounting system resulting in an adjusted trial balance. This process continues until the accountant is satisfied that the resulting figures are correct and can be used to produce financial statements.

Finally financial statements are drawn from the trial balance, which may include:

  • the income statement, also known as a statement of financial results, profit and loss statement, or simply P&L
  • the balance sheet
  • the cash flow statement
  • the Statement of retained earnings

Short Examples

Buying an asset (such as a new machine):

  1. The amount of fixed assets in the business increases.
  2. The amount of cash (a current asset) is reduced.

Selling merchandise on credit:

  1. The amount of receivables (an asset) for the business increases.
  2. The sales revenue for the business increases (eventually this will become part of equity).

Upon payment, the receivables account decreases while the cash account increases.

Should the receivable be "written off" as uncollectible debt, the receivable account decreases and the bad debt is added to expenses (which also becomes part of equity when netted against income and cost of goods sold). In larger firms, a portion of the receivable account is written off beforehand as expected to be uncollectible.

Paying a creditor:

  1. The amount of payables (a liability) for the business decreases.
  2. The amount of cash in the business is reduced.

An explanation of Debits and Credits

Double-entry bookkeeping is governed by the accounting equation. At any point in time, the following equation must be true:

assets = liabilities + equity

For a particular time period, the equation becomes:

assets = liabilities + equity + (revenue − expenses)

Finally, this equation may be rearranged algebraically as follows:

assets + expenses = liabilities + equity + revenue

This equation must be true, for any time period. If it is, then the accounts are said to be in balance. If the accounts are not in balance, an error has occurred.

For the accounts to remain in balance, a change in one account must be matched with a change in another account. These changes are known as debits and credits. Note that the usage of these terms in accounting is not identical to their everyday usage. Whether one uses a debit or credit to increase or decrease an account depends on the normal balance of the account. Asset and expense accounts (on the left side of the equation) have a normal balance of debit. Liability, equity, and revenue accounts (on the right side of the equation) have a normal balance of credit. On a general ledger, debits are recorded on the left side and credits on the right side for each account. Since the accounts must always balance, for each transaction there will be a debit and a matching credit, and the sum of all debits for all accounts must equal the sum of all credits.

Debits and credits are then defined as follows:

  • debit: an increase in one of the accounts with a normal balance of debit or a decrease in one of the accounts with a normal balance of credit. A debit is recorded on the left hand side of a 'T' account
  • credit: an increase in one of the accounts with a normal balance of credit or a decrease in one of the accounts with a normal balance of debit. A credit balance is recorded on the right hand side of a 'T' account
  • Debit accounts = Asset and Expenses (also debit money received into bank accounts)
     
  • Credit accounts = Gains (income) and Liabilities (also credit money paid out of bank accounts)

The following accounts have a normal balance of debit:

  • Assets
  • Accounts receivable: debts promised by other entities but not yet paid
  • Drawings by the owners on equity
  • Expenses
  • Losses (that is, when expenses exceed revenue)

The following accounts have a normal balance of credit:

  • Liabilities
  • Accounts payable and taxes, notes or loans payable: debts promised to outsiders but not yet paid
  • Revenue
  • Profit (that is, when revenue exceeds expenses)

Examples of debits and credits:
Purchase of a Computer
Debit = Computer A/c (Fixed Asset A/c)
Credit = Creditors A/c (Liability A/c)

Paying supplier for the computer
Debit: Creditors A/c (Liability A/c) You are reducing a Liability A/c
Credit: Bank A/c (Asset A/c) Money going Out, you are reducing an asset account

Credit and debit items are summarised at the end of a recording period in a trial balance which is a list of all the debit and credit balances. The trial balance acts as a self checking mechanism for the correctness of entries in the individual accounts and also as a starting point for the preparation of the Final Account which is made up of the balance sheet and the trading, profit and loss account.

The following table summarizes the basic accounts. A "+" indicates an increase; a "−" indicates a decrease.

An explanation of a T account

A T account is called such because it looks like the letter "T" when drawn like so:

Debit entries are made on the left side of the middle line and credit entries are made on on the right side of the middle line.

Double-entry working examples

Example 1

In this example the following will be used: Books of first entry (a.k.a. Books of prime entry)

  • Sales Invoice Daybook (records customer Invoice Daybook)
  • Bank Receipts Daybook (records customer & non customer receipts)
  • Purchase Invoice Daybook (records supplier Invoice Daybook)
  • Bank Payments Daybook (records supplier & non supplier payments)

Ledger Cards

  • Customer Ledger Cards
  • Supplier Ledger Cards

General Ledger (Nominal Ledger)
Bank Account Ledger
Trade Creditors Ledger
Trade Debtors Ledger
 

From the above we will create:

  • Trial Balance
  • Profit and Loss Statement (Dr & Cr Formating, classic format)
  • Profit and Loss Statement (List Format, Modern version used today)
  • Balance Sheet (Dr & Cr Formatting, classic format)
  • Balance Sheet (List Format, Modern version used today)

Purchases/Creditors

Purchase Invoice Daybook

Each individual line is posted as follows:
The amount value is posted as a credit to the individual supplier's ledger a/c
The analysis amount is posted a debit to the relevant general ledger a/c
From example above:
 

Line 1 - Amount value 1000 is posted as a credit to the Supplier's ledger a/c ELE01-Electricity CompanyLine 1 - Electricity value 1000 is posted as a debit to the Electricity general ledger a/c code

Double-entry has been observed Dr = 1000 Cr = 1000
 

Line 2 - Amount value 1600 is posted as a credit to the Supplier's ledger a/c WID01-Widget CompanyLine 2 - Widget value 1600 is posted as a debit to the Widget general ledger a/c code

Double-entry has been observed Dr = 1600 Cr = 1600

The totals of each column are posted as follows:
 

Amount total value 2600 posted as a credit to the Trade creditors control a/cElectricity total value 1000 posted as a debit to the Profit & loss control a/cWidget total value 1600 posted as a debit to the Profit & loss control a/c

Double-entry has been observed Dr = 2600 Cr = 2600
 

Bank Payments Daybook

Keys: PI = Purchase Invoice, BP = Bank Payment

Each indivdual line is posted as follows: The amount value is posted as a debit to the individual supplier's ledger a/c
The analysis amount is posted as a credit to the relevant general ledger a/c
From example above:
 

Line 1 - Amount value 1000 is posted as a debit to the Supplier's ledger a/c ELE01-Electricity CompanyLine 1 - Trade creditors value 1000 is posted as a credit to the Bank general ledger a/c code

Double-entry has been observed Dr = 1000 Cr = 1000
 

Line 2 - Amount value 900 is posted as a debit to the Supplier's ledger a/c WID01-Widget CompanyLine 2 - Trade creditors value 900 is posted as a credit to the Bank general ledger a/c code

Double-entry has been observed Dr = 900 Cr = 900
 

Line 3 - Amount value 400 is posted as a debit to the Wages general ledger a/c codeLine 3 - Trade creditors value 400 is posted as a credit to the Bank general ledger a/c code

Double-entry has been observed Dr = 400 Cr = 400

The totals' of each column are posted as follows:
 

Amount total value 2300 posted as a credit to the Profit & loss control a/cTrade Creditors total value 1900 posted as a debit to the Trade creditors control a/cOther total value 400 posted as a debit to the Wages control a/c

Double-entry has been observed Dr = 2300 Cr = 2300
 

The daybooks are the key documents (books) to the double entry system. From these daybooks we create the ledger accounts. Each transaction will be recorded in at least two ledger accounts.

Supplier Ledger Cards

Sales/Customers

Sales daybook

Each indivdual line is posted as follows:
The amount value is posted as a debit to the individual customer's ledger a/c
The analysis amount is posted a credit to the relevant general ledger a/c
From example above:
 

Line 1 - Amount value 2500 is posted as a debit to the Customer's ledger a/c JJM01-JJ ManufacturingLine 1 - Electricty value 2500 is posted as a credit to the Sales-parts general ledger a/c code

Double-entry has been observed Dr = 2500 Cr = 2500
 

Line 2 - Amount value 3200 is posted as a credit to the Customer's ledger a/c JJM01-JJ ManufacturingLine 2 - Electricty value 3200 is posted as a debit to the Sales-service general ledger a/c code

Double-entry has been observed Dr = 3200 Cr = 3200

The totals' of each column are posted as follows:
 

Amount total value 5700 posted as a debit to the Trade debtors control a/cSales-parts total value 2500 posted as a credit to the Profit & loss control a/cSales-service total value 3200 posted as a credit to the Profit & loss control a/c

Double-entry has been observed Dr = 5700 Cr = 5700
 

Bank Receipts daybook

Keys: SI = Sales Invoice, BR = Bank Receipt

Each indivdual line is posted as follows: The amount value is posted as a credit to the individual customer's ledger a/c
The analysis amount is posted as a debit to the relevantgeneral ledger a/c
From example above:
 

Line 1 - Amount value 2500 is posted as a credit to the Customer's ledger a/c JJM01 - JJ ManufacturingLine 1 - Customers value 2500 is posted as a debit to the Bank general ledger a/c code

Double-entry has been observed Dr = 2500 Cr = 2500

The totals' of each column are posted as follows:
 

Amount total value 2500 posted as a credit to the Trade debtors control a/cCustomers total value 2500 posted as a debit to the Profit & loss control a/c

Double-entry has been observed Dr = 2500 Cr = 2500
 

The daybooks are the key documents (books) to the double entry system. From these daybooks we create the ledger accounts. Each transaction

will be recorded in at least two ledger accounts.

Customer Ledger Cards

General Ledger

General Ledger

The customers ledger cards shows the breakdown of how the trade debtors control a/c is made up. The trade debtors control a/c is the total of outstanding debtors and the customer ledger cards shows the amount due for each individual customer. The total of each individual customer account added together should equal the total in the trade debtors control a/c.

The supplier ledger cards shows the breakdown of how the trade creditors control a/c is made up. The trade creditors control a/c is the total of outstanding creditors and the suppliers ledger cards shows the amount due for each individual supplier. The total of each individual supplier account added together should equal the total in the trade creditors control a/c.

Each Bank a/c shows all the money in and out through a bank. If you have more than one bank account for your company you will have to maintain separate bank account ledger in order to complete bank reconcilliation statements and be able to see how much is left in each account.

The Bank control a/c keeps the total for all bank accounts. The balance of each individual bank acount, when added together, must equal the balance in the bank control a/c.

Bank account

Unadjusted Trial balance

The individual customer accounts are not to be listed in the trial balance, as the Trade debtors control a/c is the summary of each individual customer a/c.

The individual supplier accounts are not to be listed in the trial balance, as the Trade creditors control a/c is the summary of each individual supplier a/c.

The individual bank accounts are not to be listed in the trial balance, as the Bank control account is the summary of each individual bank a/c. see note 2 below

The profit & loss control account is not to be listed in the trial balance, as thr profit & loss control account is a summary of the trial balance.

Important notes:
1. This example is designed to show double entry. There are methods of creating a trial balance that significantly reduce the time it takes to record entries in the general ledger and trial balance.
2. In practice it is the norm to list each bank account in the trial balance. This allows you to distinguish between bank accounts which are overdrawn or not and which bank accounts are loans or savings accounts.

Journal Entries

Depreciation Wages Stock Accurals Prepayments

adjusted Trial balance

Profit & Loss Statement and Balance Sheet

Classic Format (Debits & Credits)

Modern Format (List method)

Example 2

Transactions

XYZ Company is closing its books for the end of the month. Each of the daily journals has been summarized and the amounts are ready to be transferred to the general ledger. The amounts to be transferred are:

  • Purchase raw materials by using line of credit: $500,000
  • Pay workers from cash in bank to make goods: $1,500,000
  • Pay sales force from cash in bank to sell goods: $1,000,000
  • Sell goods for cash: $3,500,000

To close the books for the month, we will adjust expenses and revenue to be zero by appropriately crediting and debiting the income summary and then closing the income summary to retained earnings (part of equity).

These items are entered in the ledger below; each matching credit and debit have been numbered to make finding them in the ledger easier.

Ledgers

The amount in equity (in the form of retained earnings) has changed with a net credit of $500,000. Since equity has a normal balance of credit, this means there is now $500,000 more in equity than at the beginning of the month.

See also

  • Single-entry accounting system

External links

Wikibooks
Wikibooks has more about this subject:
Accounting
  • Institute of Certified Bookkeepers
  • A double entry GnuCash How-to
  • More accounting theory
  • An accounting tutorial
  • GnuCash data entry concepts
  • Bean Counter's bookkeeping tutorial
  • Free Bookkeeping Course
  • Bookkeeping Terms
  • Computer database modeling
Retrieved from "http://en.wikipedia.org/wiki/Double-entry_bookkeeping_system"

  

 

 


 

 
CONDIZIONI DI USO DI QUESTO SITO
L'utente può utilizzare il nostro sito solo se comprende e accetta quanto segue:

  • Le risorse linguistiche gratuite presentate in questo sito si possono utilizzare esclusivamente per uso personale e non commerciale con tassativa esclusione di ogni condivisione comunque effettuata. Tutti i diritti sono riservati. La riproduzione anche parziale è vietata senza autorizzazione scritta.
  • Il nome del sito EnglishGratis è esclusivamente un marchio e un nome di dominio internet che fa riferimento alla disponibilità sul sito di un numero molto elevato di risorse gratuite e non implica dunque alcuna promessa di gratuità relativamente a prodotti e servizi nostri o di terze parti pubblicizzati a mezzo banner e link, o contrassegnati chiaramente come prodotti a pagamento (anche ma non solo con la menzione "Annuncio pubblicitario"), o comunque menzionati nelle pagine del sito ma non disponibili sulle pagine pubbliche, non protette da password, del sito stesso.
  • La pubblicità di terze parti è in questo momento affidata al servizio Google AdSense che sceglie secondo automatismi di carattere algoritmico gli annunci di terze parti che compariranno sul nostro sito e sui quali non abbiamo alcun modo di influire. Non siamo quindi responsabili del contenuto di questi annunci e delle eventuali affermazioni o promesse che in essi vengono fatte!
  • L'utente, inoltre, accetta di tenerci indenni da qualsiasi tipo di responsabilità per l'uso - ed eventuali conseguenze di esso - degli esercizi e delle informazioni linguistiche e grammaticali contenute sul siti. Le risposte grammaticali sono infatti improntate ad un criterio di praticità e pragmaticità più che ad una completezza ed esaustività che finirebbe per frastornare, per l'eccesso di informazione fornita, il nostro utente. La segnalazione di eventuali errori è gradita e darà luogo ad una immediata rettifica.

     

    ENGLISHGRATIS.COM è un sito personale di
    Roberto Casiraghi e Crystal Jones
    email: robertocasiraghi at iol punto it

    Roberto Casiraghi           
    INFORMATIVA SULLA PRIVACY              Crystal Jones


    Siti amici:  Lonweb Daisy Stories English4Life Scuolitalia
    Sito segnalato da INGLESE.IT