Accounting for IGCSE & O level - Accounting Procedures (Section 14 - No. 46)

What is the primary purpose of a suspense account when correcting errors in a trial balance?
To permanently record the corrections.
To temporarily hold the difference until the error is found.
To increase the credit balance.
To decrease the debit balance.

Explanation

A suspense account is used to temporarily hold the difference in a trial balance until the error is discovered and corrected.

Comments (0)

Advertisement