Accounting for IGCSE & O level - Accounting Procedures (Section 5 - No. 32)

To correct an error the following adjustment needs to be made. The debit balance on the purchases account was underspent by $200. Which entry is correct?
Debit $200 to the purchases account.
Debit $200 to the suspense account.
Credit $200 to the suspense account.
Credit $200 to the purchases account.

Explanation

To correct the underspending, the purchases account needs to be debited.

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