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. $3,600$

Wrong posting of an amount in a single side of the account will affect the trial balance. In the given situation an amount of Rs.218400 paid to a supplier is posted as Rs.214800. It is an error of commission. There is a short debit to the supplier's account of Rs.3600 (Rs.218400-Rs.214800).

The difference of Rs.3600 will be placed in suspense account.