Journal  
Date  Particulars  L.F.  Debit Amount (Rs)  Credit Amount (Rs)  
a)  Suspense A/c  Dr.  2,000  
To Ravish’s A/c

2,000  
(An amount of Rs 8,000 received from Ravish posted as Rs 6,000)  
b)  Suspense A/c  Dr.  1,000  
To Sales Return A/c

1,000  
(Overcasting of Return Inwards book)  
c)  Suspense A/c  Dr.  10,000  
To Sales A/c

10,000  
(Total of Sales Book omitted to be posted to Sales Account)  
d)  Purchases A/c  Dr.  7,000  
Sales A/c  Dr.  7,000  
To Suspense A/c

14,000  
(Credit purchases from Nanak recorded in Sales Book)  
e)  Machinery A/c  Dr.  10,000  
To Purchases A/c

5,000  
To Suspense A/c

5,000  
(Purchase of machinery recorded as purchases)  
Suspense Account  
Dr.  Cr.  
Particulars  Amount (Rs)  Particulars  Amount (Rs) 

Difference in Trial Balance  6,000  Purchases A/c  7,000  
Ravish’s A/c  2,000  Sales A/c  7,000  
Sales Return A/c  1,000  Machinery A/c  5,000  
Sales A/c  10,000  
19,000  19,000  