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on dissolution, goodwill account is transferred to

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(B) The personal liabilites Partner's capital A/c B. Content Guidelines 2. (A) Realisation Account (C) Capital Accounts of partners (C) Asset Account It is found that an investment not recorded in the books is worth Rs 3,000. (C) ₹1,00,000 The expenses of realisation amount to Rs 600. Profit on realisation of assets was ₹7,800. (A) On the debit of Realisation Account On firm’s dissolution, which one of the following account should be prepared at the last? On 31st March, 2012 the firm was dissolved. (A) ₹6,000 (D) ₹39,500, 53. (D) Debtors Account by ₹7,100, 52. While transferring assets to realisation account is omitted to be transferred : On dissolution, goodwill account is transferred to): (A) In the Capital Accounts of Partners (B) On the credit of Cash Account (C) On the Debit of Realisation Account (D) On the Credit of Realisation Account. (A) Transferring it to debit side of Realization Account. (B) On the credit of Realisation Account (B) Realisation Account Image Guidelines 5. (B) ₹48,000 Realisation account will be debited by On the assets side of the Balance Sheet items were shown preliminary expenses ₹2,000; Profit & Loss Account (Debit) Balance ₹4,000 and Cash Balance ₹1,800. On sale, the amount actually received will be debited to Cash Account or Bank and credited to Realisation Account. S, B and J were partners in a firm. (A) Capital Accounts of Partners Content Filtrations 6. How much amount will be debited to Realisation Account? On dissolution, losses are first of all met: On dissolution of a firm, firm’s Balance Sheet total is ₹77,000. (C) Partner’s Capital Account On payment of expenses of dissolution, account will be debited : (A) ₹81,000 Realisation account will be credited with : The same is taken over by one of the creditors at this value. (D) None of the above, 12. (B) ₹11,760 Capitals carried interest at 10% per annum. Actual realisation expenses amounted to Rs 1,100. The liability to sundry creditors is taken over by B and C subject to an allowance of Rs 200 for discounts. (A) Creditors A/c B. (A) Some partner has become fully mad (C) ₹40,000 (Loss) (D) Liability Account, 31. (D) ₹2,000, 55. There was an Unrecorded asset of ?2,000 which was taken over by a partner at ? If it already appears in books, it will be transferred, like all other assets, to the debit side of Realisation Account. In case of dissolution, assets are transferred to Realisation Account: (B) Partner’s Capital Accounts (C) ₹54,000 (C) Personal A/c However, reviving the corporation is possible. (C) Realisation Account (A) Realisation Account Realisation A/c is a : (B) Loss ₹68,000 Which account will be debited? On dissolution of a firm, debtors ₹17,000 were shown in the Balance Sheet. (C) Balance of Profit & Loss Account (D) Reserves, 29. 17,000. (C) Dissolution of Business On taking responsibility of payment of a liability of ₹50,000 by a partner, the account credited will be : 1,500. There was one unrecorded asset estimated at Rs 3,000, half of which was handed over to an unrecorded liability of Rs 5,000 in settlement of claim of Rs 2,500 and the remaining half was sold in the market which realised Rs 1,300. Other assets realised ₹1,50,000. B and C together with their opening entries. At the time of dissolution of partnership firm, fictitious assets are transferred to: (C) Liabilities A/c His share of profit in realisation account is ?9,000. (B) ₹7,600 (C) On the Debit of Realisation Account (A) ₹20,000 Creditors were . (D) Cash Account, 10. Profit or loss of realisation account is transferred to : (C) Capital Account of the Partner Answer. (b) Factors affecting the value of goodwill. The amount realized for goodwill if any, is credited to realization account. On dissolution of a firm, partners’ capital accounts balance was ₹63,000; creditors balance was ₹12,000 and profit & loss account debit balance was ₹6,000. answer choices ... At the time of Dissolution of firm, goodwill appearing the balance sheet is transferred to _____Account. How much amount will be realised from Debtors, if bad debts amount to ₹10,000 and remaining debtors are realised at a discount of 5% (C) ₹11,400 (D) None of the A/c, 35. 2) When preparing for balance sheet, do make sure to include goodwill account in intangible asset (if goodwill account is … If creditors are ?25,000, capital is ?1,50,000 and cash balance is ?10,000, what will be the amount of sundry assets? Cash balance shown in the Balance Sheet is shown on dissolution of firm in : On dissolution, the balance of ‘Profit & Loss Account’ appearing on the assets side of a Balance Sheet is transferred to : (B) ₹19,000 The CIT(A) took the view that the AO was correct in bringing to tax capital gains on retirement of the assesee from the partnership firm. Report a Violation, When All Partners are Insolvent (Dissolution of Partnership Firm), Steps to Close the Books of Accounts (Dissolution of Partnership Firm). In which condition a partnership firm is deemed to be dissolved? (A) Nominal A/c (C) Nil On firm’s dissolution, firm’s total assets are 7₹70,000, creditors are ₹15,000. On dissolution of a firm, realisation account is debited with (D) Asset Account, 37. (D) None of the Above, 28. 1 4. (A) P ₹4,80,000; Q ₹3,20,000; R ₹1,60,000 (B) Realisation A/c (A) ₹31,000 (B) All outside liabilities of the firm (B) Partnership deed is fully followed (C) ₹1,65,000 (D) Loan Accounts of Partners, 22. It is a nominal account prepared at the time of dissolution of partnership firm to show profit or loss on realisation of assets and payment of liabilities. (C) Equally 1) For goodwill to be opened, you only apportion using OLD ratio. (B) Partner’s Capital Account Credit with ₹17,000 On firm’s dissolution, on realisation of goodwill (which was shown in Balance Sheet) will be credited to : A, B and C commenced business on 1st April, 2010 with capitals of Rs 50,000, Rs 40,000 and Rs 30,000 respectively. Answer: On dissolution of firm goodwill is treated like the other assets. 1. Calculate the Sacrificing ratio of S, B and J. How much amount will be paid to Creditors for ₹25,000 if ₹5,000 of the creditors are not to be paid and the remaining creditors agreed to accept 5% less amount? (D) When a partner transfers his share to some other person without the consent of other partners, 16. (C) Capital Account In the event of dissolution of a partnership firm, the provision for doubtful debts is transferred to : (C) ₹400 Change in the existing agreement between the partners is called : (B) Credit ₹2,700 (D) Bina paying Anu and Charan privately. (A) ₹2,000 (C) ₹12,000 Answer. (B) Cash Account (C) After making the payment of above (A) and (B) (D) Loss ₹25,000, 51. B and C continue to share profits and losses in the same proportion as heretofore. Privacy Policy 8. (D) Realisation Account by ₹4,300, 43. (A) ₹5,40,000 Loss on realisation will be : If it already appears in books, it will be transferred, like all other assets, to the debit side of Realisation Account. On dissolution of a firm, out of the proceeds received from the sale of assets will be paid first of all (A) ₹52,000 (A) In the Capital Accounts of Partners (C) None of the two (B) Realisation A/c (A) ₹60,000 (Loss) (B) Cash Accoun (C) Cash Profits and losses are shared: A two-firths, B two- fifths, and C one-fifth. On taking responsibility of payment of realisation expenses by a partner, the account credited will be : On dissolution of a partnership firm, Goodwill if (D) Real A/c as well as Personal A/c, 14. These were paid at a discount of 5%. (A) Capital Account of the Partner X, Y and Z sharing profits and losses in the ratio of 2: 2: 1 respectively agreed upon dissolution of their partnership firm on 31st March, 2012 on which date their balance sheet was as under: Investments were taken over by X at Rs 6,000, creditors of Rs 10,000 were taken over by Y who agreed to settle account with them at Rs 9,900. Free PDF Download of CBSE Accountancy Multiple Choice Questions for Class 12 with Answers Chapter 5 Dissolution of a Partnership Firm. Out of this ₹2,000 became bad. (B) ₹76,800 At the time of dissolution of the firm, if goodwill appears in the Balance Sheet, it is transferred to – a) Realisation accounts. (C) ₹4,20,000 Loss on realisation was ₹6,300. (B) Partner’s Loan to Firm If total assets are ₹2,00,000; total liabilities are ₹40,000; amount realised on sale of assets is ₹1,75,000 and realisation expenses are ₹3,000, the profit or loss on realisation will be : How much amount will be paid to A, if his opening capital is ₹2,00,000 and his share of realisation profit amounts to ₹10,000 and he has taken over assets valuing ₹25,000 from the firm? Plagiarism Prevention 4. On dissolution, goodwill account is transferred to) (A) In the Capital Accounts of Partner (B) On the credit of Cash Account (C) On the Debit of Realisation Account (D) On the Credit of Realisation Account. (D) All of the Above, 30. (D) Any asset taken over by one of the partners, 4. At the time of dissolution of firm, at which stage the balance of partner’s capital accounts is paid? One debtor became insolvent. (C) On the Debit of Partner’s Capital Account (B) Profit & Loss Account (B) Profit and Loss Account On account of this item, loss in realisation account will be : (B) Before making the payment of partners in respect of their loans (B) When a partner of the firm dies If it does not so appear, there is no question of transfer. (B) On the Credit of Realisation Account (B) In Profit sharing ratio (A) Balance of Cash Account (A) Profit & Loss Account (B) Cash Account (D) Realisation Account, 49. Example – D transfers its 55% interest to E. The transfer will result in the partnership having a technical termination because 50% or more of the total interest in the partnership was transferred. (B) Out of Profits (D) None of the Above, 45. (A) In capital ratio (C) Out of private assets of partners (C) ₹64,700 (C) Profit & Loss Account (A) Dissolution of Firm 18. (A) Profit ₹12,000 Concept of goodwill and mode of valuation. Partner’s Capital Account will be debited by (C) Profit & Loss Account Unrecorded liability, when paid on dissolution of a firm is debited to : Y took over the responsibility of completing the dissolution and he was granted a salary of Rs 400 per month. (A) Realisation Account Show the necessary ledger accounts including the final accounts of the partners on completion of the dissolution of the firm. Bank A/C -D. Partner's Capital A/C C àfàz D. On dissolution, goodwill account is transferred to:- A. B and C utilise the Cash at Bank to pay A and contribute the balance. (B) Partners Capital Accounts (A) Realisation Account Profits and losses were shared in the ratio of 4 : 3 : 3. (C) Continued future profits are expected Stock worth Rs.16,000 was taken over by partner Q. c. Partner P paid a creditor Rs. We hope the given Accountancy MCQs for Class 12 with Answers Chapter 5 Dissolution of a Partnership Firm will help you. (B) ₹42,000 It should be treated like any other asset. Before publishing your articles on this site, please read the following pages: 1. On dissolution of a partnership firm, profit or loss on realisation is distributed among the partners Credit side of cash A/C 13 For profit/loss on realisation, Fs capital account will be debited/credited with : (D) Investments, 50. (A) ₹38,000 (B) Realisation Account (D) Realisation Account Credit with ₹3,000, 62. (D) Asset A/c, 11. At the time of dissolution of partnership firm, fictitious assets are transferred … (D) Firm is running legal business, 3. P had to pay realisation expenses of ₹2,500. (B) Real A/c (D) Partner’s Capital A/c, 47. In the latter procedure, creditors are paid by the cash available with the firm including the partners individual contribution. b) Revaluation account. (A) Realisation Account You are required to prepare realisation account, the accounts of the partners and the cash book. (D) ₹1,40,000, 58. Assets realised 15% more than the book-value. Question 2. 70% were recovered from him out of ₹5,000. Whilst for goodwill not to be opened, remember to apportion using both ratio. a. Rights of buyer and seller of goodwill.- (D) ₹30,000 (Loss), 64. If it does not so appear, there is no question of transfer. 4,000. d. (C) ₹2,15,000 (D) Before the payment of loans given by third party. (B) ₹1,500 (C) Partner’s Capital Account by ₹5,000 Total amount realised from assets was: (A) Partner’s Capital Accounts (B) Realisation Account The assets realized Rs 1, 30,000 net. If you have any query regarding CBSE Class 12 Accountancy Dissolution of a Partnership Firm MCQs Pdf, drop a comment below and we will get back to you at the earliest. (D) Realisation Account (Debit), 27. (A) Realisation Account Prepare Stock Account and Machinery & Plant Account yourself. Treatment of Goodwill in Dissolution of Partnership Firm! b. (A) Cash A/c Prohibited Content 3. There is no need to give a special treatment to goodwill in case of dissolution. We transfer this balance to the Capital Accounts of the Partners in their profit-sharing ratio. (A) Realisation expenses paid by partnert Select the Best Alternate and tally your answer with the Answers given at the end of the book: (B) Cash Account It should be treated like any other asset. At time of dissolution of partnership firm, the balance of profit and loss account shown in the assets side of Balance sheet of the firm is transferred to: • Admission of manager as a Partner is excluded from the topic of past adjustments. In the Balance Sheet Total Debtors appear at ₹50,000 and Provision for Doubtful Debts appear at ₹1,500. Which Account will be credited and by how much amount? (A) Firm’s liabilities Sale of Goodwill after dissolution.- 1) In settling the accounts of a firm after dissolution , the goodwill shall, subject to contract between the partners, be included in the assets , and it may be sold either separately or along with other property of the firm. (C) Cash Account Now the realization (profit or loss) is transferred to the partners’ capital account. 69. TREATMENT OF GOODWILL ON ADMISSION OF PARTNER. (C) Amount of unrecorded asset If total assets of a firm are ₹12,00,000 and total liabilities are ₹2,40,000, what will be the capitals of P, Q and R if they share profits in the ratio of their capitals and profit sharing ratio is 1 : 2 : 3 : Stock and debtors realised Rs 7,000 and Rs 9,000 respectively. (C) Balance Sheet On dissolution of a firm, a partner took over ₹17,000 investments for ₹14,000. (D) ₹None, 68. (D) None of the Above, 46. (B) Transferring it to credit side of Realization Account. Realization Account is a nominal account prepared for the purpose of calculating and distributing the profit/loss arising out of realization of assets and repayment of liabilities, at the time of dissolution of a partnership firm. (D) Revaluation Account, 40. It should be treated like any other asset. (B) Balance of reserve fund Sample Paper, 2015) (B) ₹1,85,000 (D) None of the Above, 26. (D) ₹2,00,000, 57. (C) Partner’s additional capital (B) Cash Account (C) Capital Account of the Partner Give the necessary accounts to close the books of the firm. (B) Balance of Reserves (C) On the debit of Partner’s Capital Accounts Investments valued ₹2,00,000 were not shown in the books. (B) ₹36,500 paid 2% more. (B) ₹29,000 (C) ₹70,800 (C) Realisation Account Credit with ₹17,000 (A) Out of Capital Assets and Liabilities are transferred to Realisation account. (A) Profit & Loss Account On dissolution, the balance of a partner’s capital account appearing on the assets side of a balance sheet is transferred to : If it does not so appear, there is no question of transfer. (a) Meaning, nature and features of Goodwill. He will finally get a payment of: (D) Profit & Loss A/c, 25. Total assets (including cash balance) realised will be : The deficiency or unpaid creditors amount is transferred to the Partner's Capital Account. The partnership will terminate on the date of transfer and a “new” partnership will begin on the day after the transfer. A, B and C, sharing profits in the proportion of 3 : 2 : 1 respectively, agree upon dissolution of their partnership firm on 31st March, 2012 on which date their balance sheet is as under: The life policy is surrendered for Rs 12,000. On dissolution of a firm, debtors were ₹17,000. (C) Profit and Loss Appropriation Account (D) ₹3,600, 34. A, B and C carried on business in partnership and on 31st March, 2012, their balance sheet was as follows: They decided to dissolve the firm as on 31st March, 2012. Answer: C. 18. (A) Realisation Account On dissolution goodwill account is transferred to In the capital accounts of partners (B) ₹80,000 (Profit) TOS 7. A agreed to allow his loan to remain in the business. Which of the following is transferred to Realisation Account: (A) Credit ₹8,100 On dissolution of the firm, amount received from sale of unrecorded asset is credited to : (A) Partner’s Capital A/’cs (D) ₹8,400, 41. On the basis of following data, final payment to a partner on firm’s dissolution ‘ will be made : Debit balance of Capital Account ₹14,000; Share of his profit on realisation ₹43,000; Firm’s asset taken over by him for ₹17,000. 60,000 was paid. On the event of dissolution, the loan will be settled by : (C.B.S.E. The remaining debtors realise 50% of book value. Goodwill account is closed at the time of dissolution by transferring it to : a. Realization account b.capital account c.Liability account d.drawings account 140. On dissolution of firm, loss calculate in realisation account is debited/credited to which account? (A) ₹2,35,000 (B) ₹4,20,000 Pass necessary journal entries-Creditors were Rs100,000. Debiting the dissolution expenses of the firm. (B) On the credit of Cash Account (B) ₹1,500 (A) When the business of the firm is declared illegal (A) Balance of Cash Account Anu, Bina and Charan are partners. They accepted Building valued Rs 1,40,000 and paid cash to the firm Rs 40,000; Aman an old customer whose account of Rs 1000 was written off as bad in the previous (D) None of the A/c, 33. On dissolution of a firm, a partner’s capital account has a credit balance of ₹42,000. The amount shown as Goodwill in the books of the assessee and also in the capital account of the assessee was however was much lower. On dissolution, goodwill account is transferred to): current account in case od capital f fixe system or to partners’ capital account when capitals are fluctuating. : Court can make an order to dissolve the firm when : (B) Realisation Account (D) None of the above, 9. Pass the necessary journal entries for the following transactions on the dissolution of the firm of Mohan and Sohan after the various assets (other than cash) and outside liabilities have been transferred to realisation account: (3 Marks) 1.Bank Loan Rs. On dissolution of a firm, its Balance Sheet revealed total creditors ₹50,000; Total Capital ₹48,000; Cash Balance ₹3,000. (B) ₹19,000 (A) Partner’s Capital (B) Balance of Profit & Loss Account (A) Patents On dissolution, the final balance of capital accounts are transferred to : (A) All assets to be realised (C) ₹4,80,000 (A) Cash Account (B) Dissolution of Partnership (C) Realisation A/c Documents to file to dissolve or provide notice to dissolve a corporation. At the time of dissolution of partnership firm, fictitious assets are transferred to : (B) After making the payment of balance of Capital Accounts of partners An unrecorded asset was valued at ₹1,00,000. As regards the cash to be brought in by the solvent partners, it is only a notional entry, actually no cash is brought. (B) On retirement of a partner T was admitted as a partners in the partnership firm for 1/5th share in profit. (D) ₹2,000, 65. Dissolution of Partnership Accounting – Treatment of Goodwill on Dissolution (Type 2) Question 15 : – (C) P ₹2,00,000; Q ₹4,00,000; R ₹6,00,000 On the dissolution of firm, to close goodwill account, it is transferred to : (a) revaluation’s account (b) partners’ capital account (c) realization account (d) profit and loss account Answer: (c) (D) Any of the two, 15. Answer: (c) On the Debit side of Realisation Account Copyright 10. After the dissolution, the balance of this account is transferred to all the partners capital account in their profit or loss sharing ratio. (B) Partner’s Capital A/c Machinery is sold for Rs 55,000. How much amount will be deducted from creditors? Question 2. (A) Cash Account by ₹4,300 (C) When a partner of the firm becomes insolvent If it already appears in books, it will be transferred, like all other assets, to the debit side of Realisation Account. (D) Realisation Account, 36. (A) Realisation A/c In this case the account will be credited : (B) Creditor’s Account (C) Loss ₹28,000 (D) ₹48,000, 61. (A) Cash Account (Credit) (D) On the Credit of Realisation Account, 18. Quick summary with stories. (B) Realisation Account Question 3. NOTE (i) Goodwill appearing in the balance sheet is treated as any other asset. Bank Loan Rs.12,000 was paid. (A) ₹39,000 (D) All of the Above, 23. The following was Balance Sheet of R and S as on 31st March 2012: The capital accounts will appear as already shown. On dissolution, when a partner takes over an unrecorded asset, is credited : Drawings of each partner were Rs 12,000 per year. (B) Cash A/c (D) None of the Account, 32. (D) P ₹6,00,000; Q ₹4,00,000; R ₹2,00,000, 60. NCERT Solutions for Class 6, 7, 8, 9, 10, 11 and 12. On dissolution every asset and liability of the firm is transferred to realisation account and if any amount is realised for goodwill then bank / cash account is debited and the realisation account is credited. (B) Partner’s Capital Account Goodwill is an intangible asset which enables a firm to earn higher profit than the normal profit earned by the other firms in the industry.Goodwill is created through the sincere and honest efforts made by the partners in the past. If a partner takes up the business and agrees to pay a sum for goodwill, his capital account will be debited and the Realisation Account credited with the agreed sum. (C) Partners’ Capital Accounts (Credit) The firm had given a loan of ₹20,000 to Bina. Reason: On Dissolution Goodwill Account is transferred to Debit side of Realisation Account since all asset on dissolution are transferred to Realisation Account. (C) Cash Account (C) After making the payment to third party for their loans as well as partners loans On dissolution, when a partner takes over an asset is debited (C) ₹500 Realisation expenses are ₹2,100. Profit/Loss in the realisation account will be : To obtain a certificate of dissolution, fill and submit online your articles of dissolution. 2.Stock worth Rs. (C) ₹36,575 (A) ₹5,100 (B) Realisation Account by ₹700 (A) On the Debit of Realisation Account One customer, whose account was written off as bad, now paid Rs 800 which is not included in Rs 9,000 mentioned above. (D) ₹1,85,000, 56. P, a partner, is to bear all expenses of realisation for which he is to be paid ₹2,000. (A) ₹69,200 On dissolution, partner’s loan is transferred to : The student can see for himself that the above illustration can also be treated as a case of retirement, especially if the same books are continued. (C) Transferring it to debit side of Bina’s Capital Account. At the time of dissolution of firm, “Loan of partners” (Loans given by partners to the firm) is paid out of the amount realised on sale of assets : (B) ₹2,20,000 On dissolution, Goodwill Account is transferred to : (a) In the Capital Accounts of Partners (b) On the Credit side of Cash Account (c) On the Debit side of Realisation Account (d) On the Credit side of Realisation Account. (A) Revaluation Account (A) On a partner’s admission (A) After making the payment to third party’s loans (D) Partners’ Loan Account, 19. (A) After making the payment of loans given by third party X, Yand Z are partners in a firm in the ratio of 4 : 3 : 2. (C) ₹4,500 Goodwill. If opening capitals of partners are A ₹3,00,000, B ₹2,00,000 and C ₹1,00,000 and their drawings during the year are A ₹50,000, B ₹40,000 and C ₹30,000 and creditors are ₹60,000, what will be the amount of assets of the firm? (A) Partner’s Capital Account Debit with ₹14,000 (B) ₹2,500 (D) Debit ₹2,400, 66. During 2010-11 and 2011-12, they made profits of Rs 35,000 and Rs 45,000 (before allowing interest on capital). There is no need to give a special treatment to goodwill in case of dissolution. …………… is prepared at the time of dissolution : The remaining unpaid creditors or the deficiency is transferred to the Deficiency Account. Its assets were realised at 12% less. (D) None of the above. B and C continued the business, agreeing to purchase A’s share in the capital of the firm in the proportions in which they shared profits and losses. The U.S. Tax Court recently reaffirmed its position that goodwill may be personal property separate from business goodwill, which, depending on the action and relationship of the parties, may be transferred to family members resulting in transfer tax consequences. (D) ₹23,000. (C) Profit & Loss A/ (B) Cash Account (C) Cost or Market Value, whichever is lower Disclaimer 9. Draw up the Realisation Account and other necessary accounts in the books of A, B and C (to close the books) and opening balance sheet of M/s. Remaining creditors were paid Rs 7,500. (C) Cash Account by ₹9,900 Full amount was recovered from the balance debtors. (B) ₹71,000 (C) Cash A/c 7. (D) Out of loan from Bank, 48. Which of the following is not transferred to Realisation Account: Question - Series 50 The court can order the Dissolution of a Partnership Firm, if any of the partners becomes a person of unsound mind. On dissolution of a firm, Bank overdraft is transferred to:- A. C. Realisation A/C B. Accumulated Profit /Loss are transferred to Partner’s Capital Account in case of dissolution in their. 6. (A) Capital Accounts of Partners (C) Cash Account (D) ₹3,500, 42. (C) On expiry of the period of partnership On dissolution, if a partner undertakes to make payment of a liability of the firm is debited)

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