Question

Which of the following errors would NOT involve the Suspense Account during rectification?

Options

• Rent paid not recorded at all in the books

• Purchase Returns Book added ₹200 less

• Cash received from a customer not posted to their account

• Sale recorded on both debit and credit side

Answer 1

Rent paid not recorded at all in the books

Explanation:

If a transaction is completely omitted (not recorded), it affects both debit and credit. Suspense Account is used for one-sided errors only, not for complete omissions.