Which of following errors will be rectified through suspense account:
Explanation
Option (A) is correct because an undercast (undercasting) of a subsidiary book like the Sales Return Book creates a discrepancy in the Trial Balance. The total of the book is short, leading to a short debit in the Sales Return Account (in the Ledger). This difference is a 'one-sided error' that prevents the Trial Balance from agreeing, so it is temporarily adjusted through a Suspense Account.
In contrast, Options (B), (C), and (D) are two-sided errors. They affect two accounts (e.g., Sales Return and Madhu's Account) in a way that the double-entry is either completely omitted or equally distorted, meaning the Trial Balance will still technically agree (unless specified as a partial posting error, which these are not). Therefore, they are rectified directly without using a Suspense Account.
Solution Steps
Step 1: Identify the nature of the error in Option (A). Undercasting the Sales Return Book by ₹ 1,000 means the total is ₹ 1,000 less than it should be.
Step 2: Determine the impact on the Ledger. This results in the Sales Return Account being debited by ₹ 1,000 less than required (Short Debit).
Step 3: Check Trial Balance impact. Since the debit side of the Trial Balance is short by ₹ 1,000, it will not agree. According to the context, differences in the trial balance are put in the Suspense Account.
Step 4: Analyze other options. Option (B) is a complete omission (no entry recorded), Option (C) is an error of recording affecting both aspects equally, and Option (D) is an error of principle (wrong book). None of these affect the agreement of the Trial Balance, so they are not rectified through Suspense Account.