Question

Rs. 2,18,400 paid to a supplier has been posted to the supplier's account as Rs. 2,14,800. Identify the amount of the trial balance difference which will be placed in a suspense account:

• A. Dr. 3,600
• B. Dr. 2,18,400
• C. Cr. 3,600
• D. Dr. 7,200

Answer 1

The correct option is A Dr. 3,600

When a wrong amount is posted to the correct side of the account, the balance may be undercast or overcast.

In the situation amount posted is to the correct side but the amount is different. Here supplier's A/c has been undercast by (218400-214800) 3600.

Since the supplier's A/c is undercast by 3600, 3600 will be placed in suspense A/c.