Accounting for IGCSE & O level - Accounting Procedures (Section 26 - No. 49)

If an error resulted in the debit side of the trial balance being $500 less than the credit side, what would be the first step to fix it?
Debit the suspense account $500.
Credit the suspense account $500.
Correct the original entry.
Reverse the entries.

Explanation

Because the credits are higher, the suspense account receives the credit, to fix the imbalance.

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