General Journal

Number Details Dr Cr

1 Suspense 675
Posting 675

Mis costing
2 Payable 500
Suspense 500

Half-side Entry
3 Motor Vehicle 1575
Suspense 1575
Error of Commission
4 Suspense 81
Sundry Income 81

5 Customer Y 620
Cash Book 620

6 Bank 500
Drawings 500

7 Bank 120
Customers M 120
Error of Omissions

8 Cash Book 45
Receivable 45

4,116 4,116

Suspense Accounts
Balance B/F 1075 Trial balance difference 957
Postage 675 Payable 500
Sundry Income 162 Motor Vehicle 1575
Cash 620
Capital 500
3032 3032