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A sale of goods to Verma for Rs 9,600 was correctly entered in the Sales Book, but while posting, Verma's account was debited with Rs 6,900 (digits transposed). Which rectification is correct?

Verma's account was under-debited by Rs 2,700 because of the transposition, and the trial balance difference went to Suspense as a credit. Rectify by debiting Verma's account and crediting Suspense with Rs 2,700.

  1. AVerma's A/c Dr 2,700 to Suspense A/c 2,700Correct
  2. BSuspense A/c Dr 2,700 to Verma's A/c 2,700
  3. CVerma's A/c Dr 2,700 to Sales A/c 2,700
  4. DVerma's A/c Cr 6,900 and Sales A/c Dr 9,600

Explanation

Verma should be debited Rs 9,600 but was debited only Rs 6,900, so debits are short by Rs 2,700. Credits exceed debits by Rs 2,700, so Suspense was credited. Rectification: Verma's A/c Dr 2,700 to Suspense A/c 2,700. Crediting Sales again would double-count the sale.

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