1.

Example: A sale of goods for $500 was wrongly recorded as $50 in the
sales journal.

Journal Entry: Debit: Sales Account - $450 Credit: Suspense Account - $450

2. Example: A cash payment of $1,000 was credited to the wrong supplier's

account.

Journal Entry: Debit: Correct Supplier Account - $1,000 Credit: Wrong Supplier
Account - $1,000

3. Example: A purchase of office supplies for $200 was completely omitted

from the books.

Journal Entry: Debit: Office Supplies Account - $200 Credit: Suspense Account
- $200

4. Example: A check for $800 received from a customer was recorded in

the cash book as $80.

Journal Entry: Debit: Bank Account - $720 Credit: Suspense Account - $720

5. Example: A credit sale of $300 to XYZ was recorded correctly in the sales
journal but was not posted to XYZ's account.

Journal Entry: Debit: XYZ Account - $300 Credit: Suspense Account - $300

6. Example: A purchase return of $150 was recorded in the sales returns

book.

Journal Entry: Debit: Purchase Returns Account - $150 Credit: Suspense

Account - $150

7. Example: A payment to a creditor of $1,500 was debited to the creditor's

account but was not posted to the cash book.
Journal Entry: Debit: Suspense Account - $1,500 Credit: Creditor Account -
$1,500

8. Example: A cash sale of $250 was correctly recorded in the cash book
but was not posted to the sales ledger.

Journal Entry: Debit: Suspense Account - $250 Credit: Sales Account - $250

9. Example: A contra entry of $300 for a purchase return was mistakenly

posted as a debit entry.

Journal Entry: Debit: Suspense Account - $600 Credit: Purchase Returns

Account - $300 Credit: Purchase Account - $300

10.Example: A cash payment of $500 for office rent was entered as $50 in
the cash book.

Journal Entry: Debit: Rent Account - $450 Credit: Suspense Account - $450

11.Example: A check for $1,200 issued to a supplier was recorded in the

cash book but not sent to the bank for payment.

Journal Entry: Debit: Suspense Account - $1,200 Credit: Bank Account - $1,200

12.Example: The purchase of a machine for $5,000 was recorded in the

sales account.

Journal Entry: Debit: Purchases Account - $5,000 Credit: Suspense Account -

$5,000

13.Example: The total of sales returns book was undercast by $100.

Journal Entry: Debit: Sales Returns Account - $100 Credit: Suspense Account -
$100

14.Example: Goods taken for personal use by the owner worth $300 were
recorded as a sale.
Journal Entry: Debit: Drawings Account - $300 Credit: Suspense Account -
$300

15.Example: A cash sale of $400 was entered correctly in the sales journal
but posted as $40 to the sales account.

Journal Entry: Debit: Sales Account - $360 Credit: Suspense Account - $360

16.Example: The purchase of inventory for $1,000 was recorded as a fixed

asset.

Journal Entry: Debit: Inventory Account - $1,000 Credit: Fixed Asset Account -
$1,000

17.Example: An outstanding expense of $150 was not taken into account at

the end of the accounting period.

Journal Entry: Debit: Expense Account - $150 Credit: Suspense Account - $150

18.Example: A check received from a debtor for $800 was dishonored but
not recorded.

Journal Entry: Debit: Suspense Account - $800 Credit: Debtor Account - $800

19.Example: A cash payment of $200 for repairs was debited to the repairs
expense account but was not posted to the cash book.

Journal Entry: Debit: Repairs Expense Account - $200 Credit: Suspense Account
- $200

20.Example: A sales invoice of $700 to a customer was posted correctly in

the sales ledger but not in the sales account.

Journal Entry: Debit: Suspense Account - $700 Credit: Sales Account - $700

21.Example: A cash payment of $1,000 to a creditor was recorded in the

cash book but not posted to the creditor's account.
Journal Entry: Debit: Suspense Account - $1,000 Credit: Creditor Account -
$1,000

22.Example: The opening stock value was overcast by $50.

Journal Entry: Debit: Suspense Account - $50 Credit: Inventory Account - $50

23.Example: A cash sale of $300 was recorded as a credit sale.

Journal Entry: Debit: Suspense Account - $300 Credit: Cash Account - $300

24.Example: A purchase of equipment for $2,500 was recorded in the books

but not yet received.

Journal Entry: Debit: Suspense Account - $2,500 Credit: Equipment Account -

$2,500

25.Example: The depreciation expense of $150 was not recorded for the
current accounting period.

Journal Entry: Debit: Depreciation Expense Account - $150 Credit: Suspense

Account - $150

26.Example: A contra entry for a sales return of $200 was wrongly posted as
a credit entry.

Journal Entry: Debit: Sales Returns Account - $400 Debit: Sales Account - $200
Credit: Suspense Account - $600

27.Example: The discount allowed of $50 to a debtor was not recorded.

Journal Entry: Debit: Suspense Account - $50 Credit: Debtor Account - $50

28.Example: A cash payment of $300 for office supplies was recorded

correctly in the cash book but posted as $30 in the office supplies
account.
Journal Entry: Debit: Office Supplies Account - $270 Credit: Suspense Account
- $270

29.Example: A purchase of furniture for $800 was recorded as a purchase of

equipment.

Journal Entry: Debit: Furniture Account - $800 Credit: Suspense Account - $800

30.Example: A credit purchase of $500 was recorded correctly in the

purchases journal but posted to the wrong supplier's account.

Journal Entry: Debit: Correct Supplier Account - $500 Credit: Suspense Account
- $500

31.Example: A cash receipt of $600 was credited to the cash account but
not posted to the debtor's account.

Journal Entry: Debit: Debtor Account - $600 Credit: Suspense Account - $600

32.Example: An entry of $400 for interest received was recorded as $40.

Journal Entry: Debit: Bank Account - $360 Credit: Suspense Account - $360

33.Example: The total of the purchases book was overcast by $75.

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