Accounting Chapter 4 Lecture 03
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1. This document discusses accounting for discrepancies or errors in financial records through the use of a suspense account. 2. A suspense account is used temporarily to store unresolved differences between accounts until the error can be identified and corrected through an adjusting entry. 3. The example provided is of a trial balance where salary expense is understated by Rs. 3,000. The suspense account is adjusted upward by Rs. 3,000 and the salary account is adjusted downward, resolving the difference.
Accounting Chapter 4 Lecture 03
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