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Commerce · Q383

Accounting

Graduate and Post Graduate · Commerce · question 383

Q383

Difference of total of debit and credit side of the trial balance is transferred to

A.
Suspense A/c
Answer
B.
Difference A/c
C.
P & L A/c
D.
Trading A/c

Answer: Option A

Solution

Answer: Option A
Solution:
Difference of total of debit and credit side of the trial balance is transferred to Suspense A/c. Suspense accounts are used when your trial balance is out of balance or when you have an unidentified transaction. The suspense account is a general ledger account that acts as a holding account until the error is discovered or the unknown transaction is identified.