Practice When To Use A Suspense Account? (8.7.2) - Rectification of Errors
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When to Use a Suspense Account?

Practice - When to Use a Suspense Account?

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Practice Questions

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Question 1 Easy

What is a suspense account used for?

💡 Hint: Think about balancing accounts.

Question 2 Easy

When should a suspense account be used?

💡 Hint: Recall when balances don't match.

4 more questions available

Interactive Quizzes

Quick quizzes to reinforce your learning

Question 1

What is the primary purpose of a suspense account?

To permanently record transactions
To temporarily hold discrepancies
To balance accounts permanently

💡 Hint: Focus on the nature of the account.

Question 2

True or False: A suspense account should remain empty at all times.

True
False

💡 Hint: Think about the usage of closing balances.

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Challenge Problems

Push your limits with advanced challenges

Challenge 1 Hard

A company's trial balance shows a difference of ₹3,000. After thorough checking, it turns out a cash sale was recorded incorrectly. Describe the steps to adjust the suspense account and what the journal entries would look like.

💡 Hint: Consider both the initial placement and the correction once the error is identified.

Challenge 2 Hard

If a suspense account has a balance of ₹1,200 due to a misreported expense, outline how this affects the financial statements until cleared.

💡 Hint: Think about the impact on profit calculations and financial health representations.

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