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A trial balance was drawn up with a suspense account balancing figure. Which of the following errors, if it were the only error, would require NO suspense account at all?

Debiting Ravi and crediting Purchases for a credit purchase of Rs 8,000 needs no suspense account. It is an error of reversal, with equal amounts on opposite sides, so total debits still equal total credits. The other errors upset one side or make unequal postings, disturbing trial balance agreement.

  1. ASales book total overcast by Rs 5,000
  2. BPurchase of goods Rs 8,000 from Ravi debited to Ravi's account and credited to Purchases accountCorrect
  3. CDiscount allowed Rs 600 posted to the credit of Discount Allowed Account
  4. DRs 3,000 received from a debtor credited to the debtor but not entered in the cash book

Explanation

Debiting Ravi and crediting Purchases is an error of reversed (wrong) postings of equal amounts on both sides; it reverses the entry, but total debits still equal total credits, so the trial balance agrees. The other options each affect only one side or unequal sides: overcast sales book credits more; discount posted to credit side shifts balance by twice 600; omitting the cash entry leaves one-sided posting. Each therefore makes the trial balance disagree.

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