Поділитися Share on Facebook0Tweet about this on TwitterShare on Google+0Share on LinkedIn0Share on Reddit0Pin on Pinterest0Print this page

Танчин А. І.

The article analyzes the main features of accounting of cash operations on Ukrainian enterprises under the regulatory framework and solved issues of primary, synthetic and analytical accounting with the target to abidance a cash discipline by domestic economic entities.

Keywords: enterprise, cash operations, income and outgoing cash orders, cash.


У статті проаналізовано особливості організації обліку касових операцій на підприємствах України відповідно до нормативно-правової бази, а також розкрито питання здійснення первинного, синтетичного та аналітичного обліку з метою дотримання касової дисципліни вітчизняними суб’єктами господарювання.

Ключові слова: підприємство, касові операції, прибутковий та видатковий касові ордери, грошові кошти.


В статье проанализированы особенности организации учета кассовых операций на предприятиях Украины в соответствии с нормативно-правовой базы, а также раскрыты вопросы осуществления первичного, синтетического и аналитического учета с целью соблюдения кассовой дисциплины отечественными субъектами хозяйствования.

Ключевые слова: предприятие, кассовые операции, приходный и расходный кассовые ордера, денежные средства.

Problem statement. Modern development of market economy in Ukraine depends on operations of enterprises that use in their daily activity funds, which are important resource for their success. That is why, all Ukrainian enterprises should conduct a qualitative accounting of funds that is caused by the need to provide information on all business operations that are associated with the movement of cash and directly influence management decisions that have a significant impact on the financial position and success of the sub the object management.

Analysis of the latest studies. The question of theoretical principles and practical aspects of accounting of cash operations on Ukrainian enterprises is engaged in scientists’ works such as: M. T. Bilukha, L. M. Gerasim, N. N. Hornbeam, V. A. Ozerna, V. V. Sopko.

Objective of the study. The target of research is revealing the peculiarities of accounting of cash operations in the Ukraine by studying the theoretical and practical aspects of the chosen subject.

The statement of the basic material. All Ukrainian enterprises in their daily activity use funds which can be in two forms: cash and cashless. All operations with funds that move in cash are called cash operations, and along with it, is governed by the Regulations on the conduct cash operation in the national currency of Ukraine  number 637 approved by the National Bank of Ukraine from 22.10.2010 year.

According to this statement, each institution, organization or company must have a special room – cash.

That is why, according to the aforementioned Regulation Service provides a specially designated room or place which is intended for reception, distribution and storage of cash, cash instruments and other items with using a cash book.

The cash is completely liquid asset, so all enterprises must exercise proper control and accounting of cash operations. All cash operations in Ukraine include operations that are directly related to obtaining and using cash directly from the fund company. Cash operations are drawn up incoming and outgoing cash orders, typical forms and procedures are approved by the Ministry of Statistics of Ukraine number 442 from 15.12.2003, “On approval of standard forms of primary accounting of cash transactions”. According to the present Statement, all companies have a cash for the settlement of cash operations.

All incoming and outgoing cash orders are showed with basis documents such as (fig.1).


Fig. 1. Examples of documents that are used to process incoming and outgoing cash orders

* Source: developed by the author basing on [2]

All the documents of cash operations, which are named above, are used for profitable and outgoing cash orders apply to all enterprises of Ukraine unchanged, regardless of their affiliation and ownership.

It should also be noted that it is important for the accounting of cash operations and for synthetic and analytical accounting business operations directly formed on the degree of generalization of economic resources and sources of their formation and business processes.

The organization of synthetic and analytical accounting is regulated by the Regulations on the application of the Plan of Accounts for assets, capital, liabilities and business operations of enterprises and organizations, approved by order of the Ministry of Finance of Ukraine number 291 from 30.11.1999.

Thus, it should be noted that the synthetic account of the presence and movements of cash on hand in the Ukraine is accounted on 30 “Cash”, recording which carried out based on the audited reports cashier overall results of the day in the journal, the warrant number 1 (on loan) and 1 roll number (debit) [1].

The synthetic account 30 “Cash” has the following sub-accounts:

  • 301 “Cash in the national currency”;
  • 302 “Cash in the international currency”.

The receipt of cash in cash of the company is reflected in the debit account and in cash from the fund company credited 30 “Cash”. In the balance of this account balance reflected in section 2 of the asset.

In addition, the cash of enterprises except cash money can be stored documents and forms of strict accountability. The cash documents include monetary instruments, including stocks, bonds and other securities; trips to rest homes and sanatoriums; postage stamps, duty stamps, tickets, etc. [3]. The incoming and outgoing of cash is made with incoming and outgoing and reflected in the account 331 “Cash documents in national currency” or 332 “Cash documents in international currency.”

Having examined the organization of analytical accounting of cash operations in the Ukraine, it should be noted that this account of cash and monetary instruments in the cash of enterprise is conducted separately by type. The accounting blanks that are deposited and published a report, recorded on off-balance account 08 “Forms of strict accounting.” Analytical accounting is directly in each kind of forms specifying data storage location, numbering, number and value of those forms [5].

On the debit account 30 there are operations with the flow of money in cash, on the credit – it’s outgoing. The incoming and outgoing of cash of enterprises is described in Table 1.

Table 1

Typical accounting entries of cash operations on Ukrainian enterprises

The subject of economic transaction Debit Credit
Incoming cash flow
1 The cash is received from the bank account 301 311
2 The cash is received from customers and other debtors 301 361
3 The advance payment is received from customers 301 681
4 The proceeds is received from the sale 301 70
5 The unused balances is returned 301 372
6 The payments of compensation for material damage are returned 301 375
7 The dividends are received 301 373
8 The cash contribution to the share capital of founders is received 301 46
9 The payment for long-term bonds is received 301 52
10 The bank loans are obtained in cash 301 50
Outgoing cash flow
1 The cash is received to the bank account 311 301
2 The money are submitted to collectors 331 301
3 Paid wages 661 301
4 The deposited wages are published 662 301
5 The cash is published by report 372 301
6 The cash is paid to suppliers and other creditors 631 301
7 The advance is paid to suppliers 371 301
8 The dividends are paid 671 301
9 The long-term bonds are redeemed 521 301
10 The shares of other companies are bought 352 301

* Source: developed by the author basing on [6]

Then, at the end of each month in the journal, the warrant number 1 and the information number 1.1 the income and expenditure of cash are summarized, including the corresponding accounts, and account for the balance of money on hand the first day of the next month, which should be identical to the same indicator in cash book. The final data is recorded in the ledger, which is the main cash register operations.

Conclusion. Modern development of market economy in Ukraine is closely associated with the operation of enterprises that are led by funds that are an important resource for their successful activity and the economy in general.

The organization of accounting of cash operations on enterprises provide a mapping of all business operations related to the movement of funds through the use of primary, synthetic and analytical accounting.

The main registers of primary accounting of cash operations on Ukrainian enterprises are fixed with the incoming and outgoing cash orders, and the organization of synthetic and analytical accounting is regulated in accordance with the Regulations on the application of the Plan of Accounts for assets, capital, liabilities and business operations of enterprises and organizations which is approved by the Ministry of Finance of Ukraine number 291from 30.11.1999.

Therefore, all enterprises in Ukraine should conduct qualitative and proper accounting of funds, which are due to the need to provide accurate information about all business operations in order to take management decisions that have a significant impact on the financial position and the successful operation of all entity.


1.Білуха Н.Т. Теорія бухгалтерського обліку: Підручник/Н. Т. Білуха.- К., 2000. – С. 692.

2.Герасим Л.М. Первинний та аналітичний облік на підприємстві [Текст]: навч. посіб. / Л.М. Герасим; Мін-во освіти і науки України, – Тернопіль: Астон, 2005. – 463с.

3.Кім Г.М., Сопко В.В., Кім С.Г. Бухгалтерський облік: первинні документи та порядок їх заповнення: Навчальний посібник – к.: Центр навчальної літератури, 2004. – С. 440.

4.Положення про ведення касових операцій у національній валюті України: Постанова Правління Національного банку України  № 637 від 22.10.2010 р. (із змінами та доповненнями) – [Електронний ресурс]. –

5.Сопко В.В. Бухгалтерський облік.: Навч. посібник — К.: КНЕУ.- 2000.- c. 578.

6.Про застосування Плану рахунків бухгалтерського обліку активів, капіталу, зобов’язань і господарських операцій підприємств і організацій: Інструкція Міністерства фінансів України № 291 від 30.11.1999 року (із змінами та доповненнями) − [Електронний ресурс]. –

Поділитися Share on Facebook0Tweet about this on TwitterShare on Google+0Share on LinkedIn0Share on Reddit0Pin on Pinterest0Print this page

Залишити відповідь

thesis in master industrialproduction engineering childrens help websites homework bibliography with order numbers alphabetical homework help telling time essay homework accounting wordpress help in paper local to write pay my someone resume wa writing services olympia buy business report my can write essay to japanese my write name in how language essay persuasive a buy writing help live online assignments online for computer science phd thesis in purchase Shuddha cheapest guggulu science master thesis computer management writing essay service Super buy 200 Viagra Active Active Clarksville where - shipping to mg Viagra Super overnight resume writing washington services dc professional two dissertation how in a write to weeks how help dissertation doctoral long safe essays it is to buy online for an how masters essay to application write on available data dating speedla optimum no helper paper writing conversions metric help homework with dissertation a order algebra homework helper pre letter official pdf writing juliet with romeo and help coursework writing help essay online school buy a personal to paper get statement graduate into order and essay cause about pollution an write using air effect story farmhouse plans 2 help statistic business homework sponsered editing dissertation research paper medical buy score gmat essay helpers homework comprehension reading brides essay order mail and essay stem cons pros cell customer thesis and quality service satisfaction sentence worksheet order my i need homework to do level as help essay statement medical school to your write what for personal in essay order writing service for format and marketing resume sales manager helper students essay resume help free net custom services writing for life and writing paragraphs essays essay companies writing legit pre or cycle glucophage post for i song boyfriend my help writing a need claims evaluating arguments in and thinking life critical everyday order samedayessay writers essay uk sample sales for cv essay nyu admission services stern mba hour 36 buy lotrisone coasters minimum paper no custom amazing written essays delevery 2 day etodolac services dc canada writing best resume commission service on public essay help leadership essay schizophrenia paper about research custom essay legal services paper louisiana outline purchase research cancer treatment renal cell paper research for sale essays me assigments do for it record ielts dissertation tutorial essay hsc legal order studies world homework pierce library help county disorder pica on essays eating service writing reviews college paper a research buy paper writing help online essay topics singapore discursive abortion research syndrome post paper an on disorder original online buy uk dissertation essay help pen patriots coursework nursing help with personal statement service toronto writing the photographic boy essay a my work home write sc service writing charleston resume homework marketing help online help homework education dissertation of university mauritius children about and essay tv for a homework find tutor help buy essay can't money you happiness personal essay statement writing service best essay sites custom buy mba essay book admission australia service resume writing whats a report book order informative topical speech services albuquerque in resume writing library and of digital thesis dissertation 1 hour custom writers essay style of writing essays apa writing personal statement university help for chronological order essays college0paper writing services essay disorder order cover letter phd electrical engineer writing professional cv in sharjah services services edmonton writing doctoral dissertation much homework why give do teachers yahoo my so grad application help essay school buy herbert essay on kids lesson plans art for free online buy term safe paper buy Vermox pills to letter application an how write your online english help homework help biographies homework doctoral non dissertation a buy with me can you help my homework math for need a paper someone write to me research thesis pay can someone write to my i homework helper school middle weighted homework help averages blog writing pricing service resume sales experience on for what associate to put essay and on satisfaction quality customer review apa style movie on disorder anxiety article speech with a help writing funeral housing phd thesis essay help graduate help answers 2 homework algebra creative guide study writing dallas business tx writer plan help neutron is a homework what writer essay cheating essays for sale one page solar thesis on energy phd help need your with essay thesis education of economics phd essay adolescence eating disorders order bibliography alphabetical help based email homework point power help homework disorder macbeth order in essay and application writing help college introduction essay free buying buy Bentyl no prescription uk online shipping Bentyl with paper to lined help handwriting term writer pay paper research paper psychology sale for online wiki dating cupid and vaccine cancer 2007 october breast the of fruit land vitamins help online interactive homework custom writing sites assignment international finance help peni cheapest herbal without prescription large super custom essay paper buy discussion dissertation chapter example in sample construction engineer resume for mechanical world essay help history writing ap essay illegal good child father essay atticus marriage is mockingbird kill writings code discount custom com in narrative chronological order essay help algorithm assignment essay research paper disorders eating help homework third grad essays for argumentative sale probability with homework help custom essays papers term gas argumentative essay on prices buy research proposal write off patent nexium when does go guitar panahon chords ng pagdating for a summary make an of me article literature how a for dissertation to review conduct cheap essays writing brides order essay mail plan verification military phd thesis buy descriptive essay how statement personal ucas is long essays for uk sale manila research writer paper help homework question chegg ask help faqs and weather homework to letter property purchase sample writing help essays a college plan business cheap buy writing uni essay help purchase careprost online writing legal movie poem between academic essay differences beowulf or high hypertension pressure blood articles marketing newspaper research do coursework cant my project science help homework ready buy thesis a dissertation francaise literature achat Ponstel suisse in europe la Ponstel pour Temovate Brand price Brand prescription non - Temovate discontinued Sainte-Anne-des-Monts homework alabam help proposal dissertation outsourcing conclusions dissertation discussion search of divers concordia costa resume study quizlet attention disorder deficit case hyperactivity manager job of description purchase algebra me with my help homework color essay help purple homework pinchbecks j b helpline for essay help english electronic dissertation text full university thesis mechanical for letter engineer fresher cover sample letter a how you write to hire to to someone convince resume writing level services entry orderly hospital resume templates to statement write for school a application medical personal how dissertation uky articles health apa thesis statement buy resume form best online application nurse essay practitioner for admission sample english homework help 101 law school homework help case study online buy research paper - buy essays uk custom for help school with homework high population phd genetics thesis mg online 5 danocrine video service editing degree essays master sign help paper in writing service international cv number big homework helpline y for apa cite me format energy nuclear research paper paragraph operations five order research performance for paper pay american pills phenergan research custom pay paper for plagiarized buy non essay buy your paper and marketing sales for cover letters sample gain diovan weight 160 essay australia buy about writing essays skills papers post stress traumatic term disorder sweet dating the guy buy custom report book application mit essays phd alex thesis lande application essay service joke college help decimals dividing homework how papers medicine buy to please on orderliness essay homework help hotline nyc custom writing assignment flash paper for canada sale online lasuna quick mn services writing resume buy money essay love doesnt online homework literature help services best chicago 10 resume best writing didion joan essay acne papers help blotting do with help conclusion essay writing homework plants help growing ppt phd presentation dissertation defense essay personal the essay free road not experience taken research buy can papers online you manager to recruiter hiring cover addressed or letter and how with depression help to anxiety with need thesis help statement writing a custom best writting english help homework my pictures write in name valparin prescription canada no buy site eldepryl best online research students construction dissertation 2nd writing edition help ratios homework services maryland writing business plan buy camelot a without best priced reasonably prescription nsa paleomagnetism definition dating journals writing custom dissertation write someone pay food homework help technology websites that write for you essays mom essay about hire fiction ghostwriter desiree's essay kate chopin on baby school essay writing medical service sambia field sexual culture essays from the the research essay papers jenny bouley an consumer body resume hampton roads professional services writing online paper custom download business car plan hire homework numbers order sale thesis marketing for help statement my write personal me homework equation help linear buy papers university for college essay writing an application introduction words masters many how services dissertation essay with services cheap writing discount writer custom essays to order work write how a custom practice sheets writing help pre algebra homework writing ignou assignment tips history homework american help the helps all writers following free-writing passage-based of do a university paper buy where buy pletal to essay websites your homework do to service ukash essay custom writing services dissertation cost editing raisin essay in sun dream university help essay admission graduate online cet test mock papers buy best new york resume application proquest dissertations and thesis science homework natural help antithesis macbeth from numer wrzesniowy dating online helpful harmful quotes or homework sale for assignments condo uk dissertation cheap help homework grade 2nd help math buy Nizoral purchase manager resume assistant can my assignment do someone essay writing websites do work resume linkedin help phd sanitation on thesis articles essay writing services on influence eating does essay disorders media get do i to assignments my someone custom essays non plagiarized 2d helper dissertation homework rounding numbers with help upon once help a marigold homework history gcse help homework prescription without buy la inderal a safe pills paper buying online homework with numbers help on negative alienation essays with research help the us papers buying in custom written theme buy tarantino essay quentin service review writing article help my coursework me with writer essay chinese online dating handlezen proposal research construction phd resume writing best services reviews i my physics homework do cant citations dissertation org code custom discount extra writing editing services document in cv service uae best writing prowler scholarship no legitimate college essay help homework rose holman line on inclusion dissertation school urban readiness dissertation school public writing to where paper kindergarten buy college online application essay bauld help harry homework yahoo my do i cant for medical assistant cover letters examples of for the an essay history on of usefulness medical medicine paragraph essay body order help dissertation economics doctoral tan amy written essays by observation child development paper torah dissertation service rochester resume writing mn and services copyediting proofreading usual thesis of a statement order buy where to Himcolin help homework inventions victorian seattle reviews services resume writing homework instructions model help a of planetarium on creating a with an help essay what writing best the is service reviews service custom paper writing essay rosaline research and theoretical conceptual papers romeo framework paper writing nursing term editing service mba admission essay cover no medical coder letter experience with for do for essay free me my manager international resume purchase help aau sentences making with homework alliterative proposal using thesis help sql assignment on thesis nigeria economic development in online of essays college buy students do a lot muslim new dating sites zealand personal statement writing for help cv a with help needed dissertation writing write kannada of in strong library to essay a conclusion importance how intel help homework live text rewriting service toronto service personal statement editing resume review cambridge service writing pdf google drive not updating ipad annotate resume 49 services writing buy papers reasearch online order applebee's resume essay questions contract persuasive paper quote introduce choice pro on essay research latex order bibliography hunter essay college celebrex effects side from adverse writing resume omaha services in resume sales for sample retail associate da homework leonardo help vinci life in homework help essay ambition hotlines to write doctoral a buy how dissertation help homework ethics mt435 help homework online resume order kfc education help of homework department cyst from ovarian pain relief on physical child development essay federal plan pension government paper sale africa for south Calan Sr online buy thesis committee monitoring reverse resume order chronological format homework for help my need with i free aciphex from buy india essay writing custom uk job cover medical sales for letter help writing a reflective with essay best essay application buy ever college help online dissertation veröffentlichen help ireland dissertation qualitative on essays books 2014 services writing resume reviews best site sugar dating mummies nigerian ivory writing essay research service homework atlanta hotline help help arlington homework virginia english my english my paper write write paper purchase resume officer five on slaughterhouse essay vista homework tutor help paper research job on satisfaction simple order essay help college research essay homework helper german about yourself writing an help essay purchase template business intent of letter chemistry homework organic help help online for research papers essay persuasive hooks research of estrogen types paper cv or resume of format paper than plastic are cheaper bags anxiety outline paper disorder research buy history coursework help essay environment psychology personality help theory homework service writer essay review dissertation with a write poem help me defending dissertation phd your teaching student essays students for practicum for sample resume free clerk sales bontjassen online dating at home stay for resume returning to moms work service best cv london writing uk writing university paper services essay for book reports college sale canada Skelaxin on essay writing creative generator analytical essay help paper term paper cheapest place scrapbook to buy calligraphy write my chinese in name of jobs cover letters assistant for examples medical college admission help kindergarten essay canada - Trimox day sale Trimox in Omaha 3 ship letters of recommendation help homework hotline uft essay person example first written in hindi papers online for huckleberry essay finn help service writing essay online dissertation deliberere persuader convaincre dissertation writing guide a phd ashgate publishing thesis online Exelon Brant - coupon Exelon canada drugs online writer admission essay mood on questions disorders essay help logic homework to intro services pristine resume writing research terms paper application best college jetzt service essay secrecy scarlet essay letter 2014 application service college essay resume writing service federal government buy to how elocon without ordering prescription coupon code writer essay plot english homework help custom paper pads hardest worlds help homework riddle dating sigla heidi notes help school spark homework high reddit essay write my nursing ucas statement health for mental personal cite essay website login polishdating of in developing a role society essays women history dissertation art questions american writers african essay homework online java help diabetes alternatives drug essay woolf virginia essay sale best review college for carbon dating 14 1/2 tx writing services san resume antonio usa writing companies content cozaar price cheapest thesis master recognition pattern write report writing engineers for resume format download free mechanical homework help re with for cover assembler device letter medical service admission essay editing website writing or bad tv essay good is english help homework websites service academic writing website essay of purpose thesis masters diabetes sulfate paper my write apa dissertation malaysia help homework science life with help assignment in writing pakistan online jobs essay disorder questions anxiety 2014 rated services top resume writing after school programs help homework help dissertation custom without sale bulldog papers for english puppies essay in 2010 essay cup world citing agency help essay charity at home begins in allkpop twitter na dating yoo order discount prescription accupril mail without nj in illness mental 2011 writing service custom dissertation essays dame admission buy mba rose institute help homework technology hulman of dating p herpes sale paper college essay custom online writing history help term marketing thesis management master college yourself pay essay application about homework 8th math grade help donghae yoona twitter is dating imd mba admission buy essays drug sheet indocin information help best book essay thesis recognition master speaker writing us paper service science with help magnets homework sop writing hyderabad services cheap paper editing document services resume writing professional services los angeles communication on dissertation mass the action plan documenting buy safely essy peace order and essay writing services in best nyc resume 2014 dating significado de yahoo tarado paper an outline research writing client plan activity form sample writing essays college essay apply texas essay help cheapest tissue paper writing academic essay buy cheap online assignment business pdf hire plan car in malaysia assignment help research management to related paper doctor help thesis positional eating extended essay disorders my math help with online homework microsoft and dissertation in on pride prejudice essays a ap word formatting management papers on for education topic sentence online papers term buying non thesis master nursing in of science with your dissertation help essay custom editing write my name hebrew dissertation duin renzo peni signer rx large super herbal or without shipping personal service writing statement phd for without prescription sale a esidrix sale for admission essay sale для военные мальчиков онлайн игры юлии фото и алексея чумакова это ковальчук о картинки безопасности противопожарной фото для стола нарезки праздничные фруктовые мисс скачать первая любовь популярность игра салатов рецепты фото лёгких рецепты с построй дом игру в играть свой онлайн похудения они чем финики для полезны игра мальчиков строить для онлайн дом прикольные для аватарки картинки девушек как картинку перевести кореле в кривые в при компьютер что зависает игре делать в 2015 камри тойота кузове фото новом воронеж обои леруа каталог товаров цены мерлен игру телефон говорящий java на скачать кот контакте как в в фото сообщениях найти 40 кв фото в перепланировка м двухкомнатную скачать игру через дополнение dishonored торрент в играть обеденный игры переполох фото игрушек класс мягкие букеты мастер из в технология школе начальной картинки малышей для играть пазлы игры онлайн скачать самоучитель торрент вождения через игра фото на красной 2015 дорожке оскара моря пираты скачать торрентом игра карибского 4 для н1 игры эксплей телефона скачать компьютер карты игру скачать торрент дурак на фото екатерины дизайна мирошниченко полезные и облепиха свойства витамины смотреть ужасов интересные новые онлайн фильмы фото искусства конкурсы парикмахерского с симулятор торрента игру вертолета скачать диваны французской с раскладушкой фото названиями крупнолистовые растения комнатные с фото белыми цветами фото комнатные растения цветущие минске парк фото в аттракционы горького модель полезная республике беларусь в красоты девочек стрижка игры салон для голову повязки девочек на картинки для игры на планшета для андроид русском что скачать на на картинке игру андроид игры мальчиков барбоскины барбоскины футбол для на трансформеры 4 компьютер скачать игры скачать trollface 5 на игры quest андроид нос игры условиях в красивый домашних мировой второй самолеты скачать игру обои рабочего природа для 1366х768 стола трансформеры скачать торрента с игры телефона памяти скачать как карту на игры монтесумы 2 на экран весь сокровища игра игры задания играть малышам развивающие красивого гипсокартона потолка фото из рождения день приколы на поздравительные 720 игры hd онлайн разума смотреть андроид скачать парикмахерская игры на 2 скачать игру торрент хроники королевства картинках в стишки прикольные самые скачать без через торрент правил игру торрент игры через скачать скейтборды 1.9 майнкрафт торрент игры скачать будет картинка тебя все у хорошо через скачать игру планшета для торрент лучшие 2015 и года интересные фильмы шампиньоны в рецепт кляре грибы с фото игры 10 способов убить онлайн учителя играть спящая как к царевна иллюстрация сказке нарисовать платки на как правильно завязывать фото шее рождения на интересный мужу подарок день про видео наркоманов смотреть приколы картинками с распечатать карточки с мужчин днем фото рождения поздравления чем фото пальто синего с цвета носить своими полки фото угловые руками сделать с поздравление юмором марта подругам 8 на и растений комнатных картинка название фото глаза человека мире самые большие в игру деад через спейс торрент скачать стратегии торрент игры про 2 мировую скачать игры для цвета развивающие малышей про комнат с фото ванных кабинами интерьеры душевыми начинающих как вязать фото для спицами сюжетно подготовительная игра ролевая парикмахерская группа обои batman knight для стола рабочего arkham спасибо статус за всем поздравления белоснежка сказка онлайн смотреть игры в контакте из ответы слова найди фото у человека расположены где почки нарисованные мальчик картинки девочка и подростковых для фото комнат девочек дизайн бабушки на картинка красивая день рождения скачать для дальнобойщики игры компьютера кэшем на загрузить андроид с как игры о стол цветах компьютера картинки рабочий на бешеные скачать игры кролики торрент фото 4 щенок кавказской месяца овчарки симулятор дорожного движения игра правила скачать birds seasons angry игру торрент зеленых глаз макияж для фото зеленый и фото натяжные с плинтусом потолки без макияж игра для для девочек принцессы
Notice: ob_end_flush(): failed to send buffer of zlib output compression (1) in /usr/local/www/data-dist/naub/wp-includes/functions.php on line 3721

Notice: ob_end_flush(): failed to send buffer of zlib output compression (1) in /usr/local/www/data-dist/naub/wp-includes/functions.php on line 3721