Journalizing
Sarat Kumar Budumuru, Consultant BD,
SynchroServe Global Solutions, Vizag,
saratkumar.budumuru@gmail.com
Points to be Noted Before Journalising:
Nominal Accounts:-
Debit all Expenses
Credit all gains
Personal Accounts:-
Debit t...
Nominal Accounts:-
Debit all Expenses
Credit all gains
Personal Accounts:-
Debit the receiver
Credit the giver
Real Accoun...
Nominal Accounts:-
Debit all Expenses
Credit all gains
Personal Accounts:-
Debit the receiver
Credit the giver
Real Accoun...
Nominal Accounts:-
Debit all Expenses
Credit all gains
Personal Accounts:-
Debit the receiver
Credit the giver
Real Accoun...
Nominal Accounts:-
Debit all Expenses
Credit all gains
Personal Accounts:-
Debit the receiver
Credit the giver
Real Accoun...
Nominal Accounts:-
Debit all Expenses
Credit all gains
Personal Accounts:-
Debit the receiver
Credit the giver
Real Accoun...
Nominal Accounts:-
Debit all Expenses
Credit all gains
Personal Accounts:-
Debit the receiver
Credit the giver
Real Accoun...
Nominal Accounts:-
Debit all Expenses
Credit all gains
Personal Accounts:-
Debit the receiver
Credit the giver
Real Accoun...
Case-II: According to Personal Account rules Suresh is
being paid by business so we debited Suresh Account
According to Pe...
Nominal Accounts:-
Debit all Expenses
Credit all gains
Personal Accounts:-
Debit the receiver
Credit the giver
Real Accoun...
Some times the purchaser may get the benefit of both discounts. In such case, firstly
trade discount is calculated on the ...
Nominal Accounts:-
Debit all Expenses
Credit all gains
Personal Accounts:-
Debit the receiver
Credit the giver
Real Accoun...
Nominal Accounts:-
Debit all Expenses
Credit all gains
Personal Accounts:-
Debit the receiver
Credit the giver
Real Accoun...
Nominal Accounts:-
Debit all Expenses
Credit all gains
Personal Accounts:-
Debit the receiver
Credit the giver
Real Accoun...
Nominal Accounts:-
Debit all Expenses
Credit all gains
Personal Accounts:-
Debit the receiver
Credit the giver
Real Accoun...
Nominal Accounts:-
Debit all Expenses
Credit all gains
Personal Accounts:-
Debit the receiver
Credit the giver
Real Accoun...
Date Particulars L.F Dr.
Amount
Cr.
Amount
June 11th
2011
Advertisement Account Dr.
To Purchases Account
(Goods distribute...
Date Particulars L.F Dr.
Amount
Cr.
Amount
June 13th
2011
Bad debts Account Dr.
To Mr. Ram’s Account
(Mr. Ram is being dec...
Nominal Accounts:-
Debit all Expenses
Credit all gains
Personal Accounts:-
Debit the receiver
Credit the giver
Real Accoun...
Nominal Accounts:-
Debit all Expenses
Credit all gains
Personal Accounts:-
Debit the receiver
Credit the giver
Real Accoun...
Nominal Accounts:-
Debit all Expenses
Credit all gains
19. Commission. When a business firm receives any amount from any p...
http://www.caclubindia.com/forum/journal-entry-54274.asp#.UiBpPn_aHFw
http://www.caclubindia.com/experts/journal-entry-332...
Sarat Kumar Budumuru, Consultant BD,
SynchroServe Global Solutions, Vizag,
saratkumar.budumuru@gmail.com
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Journalising- easy way to learn journal entries for beginners in Accounting Subject

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Journalising- easy way to learn journal entries for beginners in Accounting Subject

  1. 1. Journalizing Sarat Kumar Budumuru, Consultant BD, SynchroServe Global Solutions, Vizag, saratkumar.budumuru@gmail.com
  2. 2. Points to be Noted Before Journalising: Nominal Accounts:- Debit all Expenses Credit all gains Personal Accounts:- Debit the receiver Credit the giver Real Accounts:- Debit what comes in Credit what goes out Date Particulars L.F Dr. Amount Cr. Amount June 1st 2011 Cash Account Dr. To Capital Account (Being cash brought into start business) 45000 45000 Capital Account. If the proprietor has introduced cash or goods or property in business, it is known as capital. It should be debited to Cash/Stock of Goods/Property Account and credited to the Proprietor’s Capital Account. It must be clearly understood that the entity of the proprietor is totally different from the business June 1, 2011 Started business with cash Rs. 45000 According to Real Account rules cash is being provided by the owner so cash comes into the business so we debited Cash account According to Personal Account rules Capital account represents Owner so we credited the giver Sarat Kumar Budumuru, Consultant BD, SynchroServe Global Solutions, Vizag, saratkumar.budumuru@gmail.com
  3. 3. Nominal Accounts:- Debit all Expenses Credit all gains Personal Accounts:- Debit the receiver Credit the giver Real Accounts:- Debit what comes in Credit what goes out Date Particulars L.F Dr. Amount Cr. Amount June 2nd2011 Drawings Account Dr. To Bank Account (Being Cash withdrawn from bank personal use.) 1000 1000 Drawings Account It should be debited to Drawings Account and credited to the Cash/Purchases Account. June2, 2011 Withdrew from bank for private use Rs. 1000 According to Nominal Account rules cash withdrew by owner is expense to the business so we debited drawings According to Personal Account rules bank is a person and here it is giving money so we credited the giver Sarat Kumar Budumuru, Consultant BD, SynchroServe Global Solutions, Vizag, saratkumar.budumuru@gmail.com
  4. 4. Nominal Accounts:- Debit all Expenses Credit all gains Personal Accounts:- Debit the receiver Credit the giver Real Accounts:- Debit what comes in Credit what goes out Cash/Credit Transactions. When goods are sold or purchased for cash, it is known as a cash transaction. If the goods are purchased or sold on credit it will be a credit transaction. If nothing is mentioned whether it is credit or cash transaction then it should be treated as a credit transaction. If it is sales It should be debited to Cash Account and credited to the Sales Account. If it is purchases It should be debited to Purchases Account and credited to Cash/Persons Account. Date Particulars L.F Dr. Amount Cr. Amount June 3rd 2011 Cash Account Dr. To Sales Account (Being goods sold for cash.) 8500 8500 June 3rd 2011 Purchases Account Dr. To Amrit lal Account (Being goods purchased from Amrit lal) 7000 7000 June3, 2011 Sold goods for cash Rs. 8500 June 3, 2011 Goods purchased from Amrit lal Rs. 7000 Case-I: According to Real Account rules cash comes into business by selling goods so we debited cash account According to Real Account rules goods is going out in the form of sales so we credited the Sales account. Case-II: According to Real Account rules goods is coming into business so we debited the Purchases account According to Personal Account rules Amrit lal is giving goods so we credited the Giver (Amrit lal account)Sarat Kumar Budumuru, Consultant BD, SynchroServe Global Solutions, Vizag, saratkumar.budumuru@gmail.com
  5. 5. Nominal Accounts:- Debit all Expenses Credit all gains Personal Accounts:- Debit the receiver Credit the giver Real Accounts:- Debit what comes in Credit what goes out 4. Casts and Carry Forwards. When journal entries extend to several pages of the journal, the totals are cast (done) at the end of each page. At the end of each page the words ‘Total C/f (C/f stand of carried forward) are written in the particulars column against the debit and credit and credit totals. On the next page, in the beginning the words, ‘Total b/f’ (B/f stands for brought forward) are written in the particulars column against the debit and credit totals. At the end of a specified period or on the last age, the grand total is cast. Sarat Kumar Budumuru, Consultant BD, SynchroServe Global Solutions, Vizag, saratkumar.budumuru@gmail.com
  6. 6. Nominal Accounts:- Debit all Expenses Credit all gains Personal Accounts:- Debit the receiver Credit the giver Real Accounts:- Debit what comes in Credit what goes out 5. Goods given Away as Charity. If some goods from the business are given away as charity to a particular person or institution, it should be debited to Chartiy account and credited to Purchases Account. Date Particulars L.F Dr. Amount Cr. Amount June 4th 2011 Charity Account Dr. To purchases Account (Being goods donated to charitable trust.) 10000 10000 According to Personal Account rules charity is receiving goods from business so we debited charity account According to Real Account rules goods are going out from business so we credited Purchases account. June 4, 2011 Donated goods of Rs. 10000 to Amma charitable trust Sarat Kumar Budumuru, Consultant BD, SynchroServe Global Solutions, Vizag, saratkumar.budumuru@gmail.com
  7. 7. Nominal Accounts:- Debit all Expenses Credit all gains Personal Accounts:- Debit the receiver Credit the giver Real Accounts:- Debit what comes in Credit what goes out 6. Compound Journal Entry. If there are two are more transactions of a similar nature occurring on the same day and either Dr. or Cr. Account is common, such transactions can be conveniently recorded in the form of one journal entry instead of making a separate entry for each transaction. Such entry is known as compound Journal Entry Date Particulars L.F Dr. Amount Cr. Amount June 5th 2011 Drawings Account Dr. Cash Account Dr. To Bank Account (Being cash withdrawn from bank for personal use and for use in the business.) 1000 5000 6000 June 5th , 2011 Withdrew from bank for private use 1000 Withdrew from bank for use in the business 5000 Case-I:According to Nominal Account rules cash withdrew by owner is expense to the business so we debited drawings Case-II:According to Real Account rules cash is being provided by the owner that means cash comes into business so we debited the Cash Account According to Personal Account rules bank is a person and here it is giving money so we credited the giver Sarat Kumar Budumuru, Consultant BD, SynchroServe Global Solutions, Vizag, saratkumar.budumuru@gmail.com
  8. 8. Nominal Accounts:- Debit all Expenses Credit all gains Personal Accounts:- Debit the receiver Credit the giver Real Accounts:- Debit what comes in Credit what goes out 6. Opening Entry. The balances of the previous year are brought forward in the beginning of the year by means of an entry in a going concern. Such entry is made on the basis o f accounting equation i.e. by deducting all assets and crediting liabilities and capital account. Date Particulars L.F Dr. Amount Cr. Amount 2010 April 1 Furniture Account Dr. Machinery Account Dr. Debtors Account Dr. Bills Receivable Account Dr. Cash Account Dr. To Bank Account To Bills payable To Creditors Account (Being opening entry.) 4000 18000 12000 9000 2000 30000 5000 10000 Following balances appeared in the books of Patnayak on 31st March, 2010. Pass the necessary opening entry for 2010-11: Credit Balances: Capital Rs. 30,000; Bills Payable Rs.5,000; Creditors Rs. 10,000. Debit Balances: Furniture Rs.4000; Machinery Rs. 18,000; Debtors Rs. 12,000; B/R Rs.9,000; Cash Rs. 2,000. Sarat Kumar Budumuru, Consultant BD, SynchroServe Global Solutions, Vizag, saratkumar.budumuru@gmail.com
  9. 9. Nominal Accounts:- Debit all Expenses Credit all gains Personal Accounts:- Debit the receiver Credit the giver Real Accounts:- Debit what comes in Credit what goes out 6. Cash Discount. This discount is allowed by a debtor when the latter pays the amount of goods purchased by him either immediately or within a specified period. It is an incentive given to a debtor for making an early payment. Thus if the seller allows 2% discount for payment within a month. On a bill of Rs.20000 the customer would pay Rs. 19000 if the payment is made in the books of accounts and a separate account is opened in the bill. This discount is recorded in books of accounts and a separate account is maintained in the ledger. Date Particulars L.F Dr. Amount Cr. Amount June 6th 2011 Cash Account Dr. Discount Account Dr. To Mahesh’s Account (For cash received and discount allowed.) 1900 100 2000 June 6th 2011 Suresh Account Dr. To Cash Account To Discount Account (Cash paid and discount received) 20000 19600 400 (i) June 6th 2011 Cash received from Mahesh Rs.1900 and allowed discount Rs.100 (ii) Paid to Suresh Rs. 2000 less 2% cash discount Case-1: According to Real Account rules cash comes into business by receiving form Mahesh so we debited cash account & According to Nominal Account allowed discount means its loss to company so we debited Discount Account. According to Personal Account rules Mahesh is giver so we credited the giver (Mahesh’s Account) Sarat Kumar Budumuru, Consultant BD, SynchroServe Global Solutions, Vizag, saratkumar.budumuru@gmail.com
  10. 10. Case-II: According to Personal Account rules Suresh is being paid by business so we debited Suresh Account According to Personal Account rules business is giving money to Suresh so, we credited Cash Account and Suresh allowed us to pay only Rs. 19600 instead of paying 20000 by allowing discount to us that means it is gain for Business so we credited Discount account. Nominal Accounts:- Debit all Expenses Credit all gains Personal Accounts:- Debit the receiver Credit the giver Real Accounts:- Debit what comes in Credit what goes out Sarat Kumar Budumuru, Consultant BD, SynchroServe Global Solutions, Vizag, saratkumar.budumuru@gmail.com
  11. 11. Nominal Accounts:- Debit all Expenses Credit all gains Personal Accounts:- Debit the receiver Credit the giver Real Accounts:- Debit what comes in Credit what goes out 9. Trade Dicscount. It is a discount on the gross value or list price of goods allowed by the manufacturer to the wholesaler or a wholesaler to a retailer in order to enable them to sell the goods further at list price to the consumer and yet earn a profit. Suppose, a manufacturer produced an article for Rs. 40 may fix Rs. 100 as list price and allows 35% discount to the wholesaler. The wholesaler will thus get it at Rs. 65 and may sell to the retailer at 20% trade discount. The retailer would thus get it for Rs. 15 and the retailer Rs. 20. The journal entry will be passed with the net value of goods. E.g., June 6th, 2011 bought goods worth Rs. 6000 from Ram less 20% trade discount Date Particulars L.F Dr. Amount Cr. Amount June 7th 2011 Purchases Account Dr. To Ram’s Account (For goods purchased from Ram.) 4800 4800 Sarat Kumar Budumuru, Consultant BD, SynchroServe Global Solutions, Vizag, saratkumar.budumuru@gmail.com
  12. 12. Some times the purchaser may get the benefit of both discounts. In such case, firstly trade discount is calculated on the gross value of goods sold and then cash discount is calculated on the net value of goods (i.e. gross value of goods – trade discount). June 7th, 2011 Purchased goods worth Rs. 5000 less 20% trade discount and 5% cash discount Date Particulars L.F Dr. Amount Cr. Amount June 7th 2011 Purchases Account Dr. To Cash Account To Discount Account (Being goods worth Rs. 5000 bought for cash less 20% trade discount and 5% cash discount. Trade discount is not shown in the books but cash discount is shown in the books) 4000 3800 200 Nominal Accounts:- Debit all Expenses Credit all gains Personal Accounts:- Debit the receiver Credit the giver Real Accounts:- Debit what comes in Credit what goes out According to Real account rules , debit what comes in goods are coming into the business so we debit Purchases account. Cash is going out in the form of purchases so according to Real Account rules we credited Cash account. According to nominal account rules discount is gain to a business so we credited Discount account. Sarat Kumar Budumuru, Consultant BD, SynchroServe Global Solutions, Vizag, saratkumar.budumuru@gmail.com
  13. 13. Nominal Accounts:- Debit all Expenses Credit all gains Personal Accounts:- Debit the receiver Credit the giver Real Accounts:- Debit what comes in Credit what goes out 10. Purchase of Shares. When shares or securities are purchased, the entry is made at market value and not at face value. Brokerage paid on the purchase of such investment is also added in the amount of investment. June 8th, 2011 Shares of Rs. 50000 are purchased at Rs 90 and Rs.200 is paid as brokerage. The purchase price would be Rs. 45,200 (i.e., Rs. 50000 X 90/100 + Rs. 200). It is debited to Investment Account and credited to Cash Account Date Particulars L.F Dr. Amount Cr. Amount June 7th 2011 Investment Account Dr. To Cash Account (For shares purchased) 45200 45200 According to Personal Account rules, as an investor we are receiving investment so we are receiver here so investment account is being debited. According to Real Account rules cash is going out in the form of investment so we credited cash account. Sarat Kumar Budumuru, Consultant BD, SynchroServe Global Solutions, Vizag, saratkumar.budumuru@gmail.com
  14. 14. Nominal Accounts:- Debit all Expenses Credit all gains Personal Accounts:- Debit the receiver Credit the giver Real Accounts:- Debit what comes in Credit what goes out 11. Sale of Shares. If shares or securities are sold, the entry should be passed at market value less brokerage, if any, paid on such shares. June 8th, 2011 Sold Rs. 50000 shares at Rs.95 at 2% brokerage It is debited to cash account and credited to investment Date Particulars L.F Dr. Amount Cr. Amount June 7th 2011 Cash Account Dr. To Investment Account (For shares purchased) 46500 46500 According to Real Account rules cash comes into business by selling shares so we debited cash account. According to Personal Account rules investment account represents investors and they are investing money into the business so we credited Investment Account (credited the givers’ account).Sarat Kumar Budumuru, Consultant BD, SynchroServe Global Solutions, Vizag, saratkumar.budumuru@gmail.com
  15. 15. Nominal Accounts:- Debit all Expenses Credit all gains Personal Accounts:- Debit the receiver Credit the giver Real Accounts:- Debit what comes in Credit what goes out 12. Expenses Incidental to the Purchase of Fixed Assets. If some expenses are incurred on the purchases of a fixed asset, these should be added to the cost of the asset to the buyer. Such expenses should be debited the asset account and not to any expense account. June 9th , 2011 Repairs made to Building Rs. 20000 June 9th 2011 paid Rs 500 in cash as wages on installation of machine Date Particulars L.F Dr. Amount Cr. Amount June 9th 2011 Building Account Dr. To Cash Account (Being repairs made to Building) 20000 20000 June 9th 2011 Machinery Account Dr. To Cash Account (Wages paid on installation of machine) 500 500 Case I: Repairs to building is an expense. According to Nominal Account rules we debited building account. Cash is going out in the form of repairs so, according to Real Account rules we credited Cash Account. Case II: Wages paid on machinery is also an expense so, as per Nominal account rules we debited machinery account. As stated above cash is going out in the form of wages so we credited cash account. Sarat Kumar Budumuru, Consultant BD, SynchroServe Global Solutions, Vizag, saratkumar.budumuru@gmail.com
  16. 16. Nominal Accounts:- Debit all Expenses Credit all gains Personal Accounts:- Debit the receiver Credit the giver Real Accounts:- Debit what comes in Credit what goes out 13. Insurance of Life Policy. Premium paid on the proprietor’s life insurance policy is debited to the Drawings Account and not to insurance premium account. It is a personal expense and not relating to the operation of the business. June 10th, 2011 Paid Life Insurance Rs. 10000 Date Particulars L.F Dr. Amount Cr. Amount June 9th 2011 Drawings Account Dr. To Cash Account (Being Life Insurance premium paid) 10000 10000 Proprietor’s life insurance premium is his personal expenditure. Drawings account represents owner, so as per Personal account rules we debited Drawings account. According to Real account rules, we credited Cash account due to cash is going out. Sarat Kumar Budumuru, Consultant BD, SynchroServe Global Solutions, Vizag, saratkumar.budumuru@gmail.com
  17. 17. Nominal Accounts:- Debit all Expenses Credit all gains Personal Accounts:- Debit the receiver Credit the giver Real Accounts:- Debit what comes in Credit what goes out 14. Carriage Paid on Buyer’s Account . When goods are sold sand carriage/freight etc. is paid on buyer’s behalf, it should be debited to buyer’s personal account and not to carriage/freight account. June 11th, 2011 Paid Rs. 100 as carriage to Ram on sale of goods. Date Particulars L.F Dr. Amount Cr. Amount June 11th 2011 Ram Account Dr. To Cash Account (Being carriage paid) 100 100 Paying carriage on account of buyer is an expense to business so, as per Nominal account rules we debited Ram account According to Real account rules, we credited Cash account due to cash is going out. Sarat Kumar Budumuru, Consultant BD, SynchroServe Global Solutions, Vizag, saratkumar.budumuru@gmail.com
  18. 18. Date Particulars L.F Dr. Amount Cr. Amount June 11th 2011 Advertisement Account Dr. To Purchases Account (Goods distributes as free samples) 20000 20000 Nominal Accounts:- Debit all Expenses Credit all gains Personal Accounts:- Debit the receiver Credit the giver Real Accounts:- Debit what comes in Credit what goes out 15. Goods distributed as Free Samples. If goods are distributed as free samples to promote the sale of business. It should be debited to Advertisement Account and credited to Purchases account Distributing samples means business is promoting its product. So, it comes under advertisement and it is an expense. As per Nominal account rules we debited Advertisement account. Goods distributed as sample, goods lost, goods taken for personal use and distributed for charity are always recorded at cost. So it is better to credit Trading a/c or purchases account instead of Sales account. Entry is made at cost. This is so because these transactions are not made with any intention to earn profit. June 12th, 2011 Goods worth Rs. 20000 distributes as free samples Sarat Kumar Budumuru, Consultant BD, SynchroServe Global Solutions, Vizag, saratkumar.budumuru@gmail.com
  19. 19. Date Particulars L.F Dr. Amount Cr. Amount June 13th 2011 Bad debts Account Dr. To Mr. Ram’s Account (Mr. Ram is being declared as insolvent ) 15000 15000 Nominal Accounts:- Debit all Expenses Credit all gains Personal Accounts:- Debit the receiver Credit the giver Real Accounts:- Debit what comes in Credit what goes out 16. Bad Debts. When an amount is irrecoverable from a customer because of his insolvency or otherwise, it is a loss for the business. It should be debited to Bad Debts Account and credited to Customer’s Account. Bad debts are loss to business. So we debited Bad Debts account as per Nominal Accounts rules. Though, a person is an insolvent we must consider her/him as giver because he would have paid the money if he isn’t become insolvent by any reason. So, we credited Ram’s Account. June 13th, 2011 Mr. Ram has taken loan worth Rs.15000 and is declared as insolvent Sarat Kumar Budumuru, Consultant BD, SynchroServe Global Solutions, Vizag, saratkumar.budumuru@gmail.com
  20. 20. Nominal Accounts:- Debit all Expenses Credit all gains Personal Accounts:- Debit the receiver Credit the giver Real Accounts:- Debit what comes in Credit what goes out 17. Interest Due on Loans. When a loan is taken from a person and interest is yet to be paid, it should be debited to interest account and credited to loan account. Sarat Kumar Budumuru, Consultant BD, SynchroServe Global Solutions, Vizag, saratkumar.budumuru@gmail.com
  21. 21. Nominal Accounts:- Debit all Expenses Credit all gains Personal Accounts:- Debit the receiver Credit the giver Real Accounts:- Debit what comes in Credit what goes out 18. Loss of Stock . If some stock is lost by fire, it should be debited to loss of stock by fire and credited to purchase account. If any part of such loss is recoverable from insurance company, it should be debited to Insurance Claim Account and credited to Loss of Stock by Fire account. June 14th 2011, goods destroyed by fire costing Rs. 300. June 14th 2011, goods destroyed by fire costing Rs. 300. but insurance company settled claim for Rs.280 Date Particulars L.F Dr. Amount Cr. Amount June 14th 2011 Loss of Stock Account Dr. To Purchases Account (loss of stock in fire accident) 300 300 June 14th 2011 Insurance Co. Account Dr. Loss of Stock Account Dr. To Loss of stock Account 280 20 300 Case I: According to Nominal Account rules we debited Loss of stock account as it is Loss. Goods distributed as sample, goods lost, goods taken for personal use and distributed for charity are always recorded at cost. Sarat Kumar Budumuru, Consultant BD, SynchroServe Global Solutions, Vizag, saratkumar.budumuru@gmail.com
  22. 22. Nominal Accounts:- Debit all Expenses Credit all gains 19. Commission. When a business firm receives any amount from any person in respect of any services rendered to help them for increasing the sale or helping in purchase of goods or relating to other matters, then this receipt will be treated as commission received. It should be debited to Cash Account and Credited to Commission received Account Date Particulars L.F Dr. Amount Cr. Amount June 14th 2011 Cash Account Dr. To Commission received Account (commission received) 200 200 Real Accounts:- Debit what comes in Credit what goes out Personal Accounts:- Debit the receiver Credit the giver June 15th 2011, Commission received 200. Money is coming into business in the form of commission so we debited Cash account as per Real Account rules. Commission received is gain or income to any business so we credited Commission received account as per Nominal Account rules. Sarat Kumar Budumuru, Consultant BD, SynchroServe Global Solutions, Vizag, saratkumar.budumuru@gmail.com
  23. 23. http://www.caclubindia.com/forum/journal-entry-54274.asp#.UiBpPn_aHFw http://www.caclubindia.com/experts/journal-entry-33276.asp#.UiQiVn_4tqw Financial Accounting, 1st year B.Com – K.L Narang & SP Jain. BIBLIOGRAPHY Sarat Kumar Budumuru, Consultant BD, SynchroServe Global Solutions, Vizag, saratkumar.budumuru@gmail.com
  24. 24. Sarat Kumar Budumuru, Consultant BD, SynchroServe Global Solutions, Vizag, saratkumar.budumuru@gmail.com
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