Page 219 - F3 -FA Integrated Workbook STUDENT 2018-19

The trial balance, accounting errors and suspense accounts

When trying to decide the accounting entries required to rectify an error, it may be
helpful to use the following approach.

What should the What was the
double-entry double-entry What correction
have been? actually made? is required?

 The correction of an error that affects the suspense account will result in one
part of the correcting double-entry being posted to the suspense account.

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