Pls help me to rectify !!

The error made in passing the entry is as under: 1. Gobind A/c Dr 10000 To Suspense A/c 10000 Hence the above entry is to be reversed. However the correct entry should have been 2. Suspense A/c Dr. 9000 To Rohan A/c 9000 Now the rectification entry should be reversal of entry 1 and combined with entry 2 Hence the answer Suspense A/c Dr 19000 to gobind 10000 to rohan 9000

Hey Sameer, In the given problem, Correct entry to be recorded is- Purchases A/c Dr 9000 To Rohan A/c 9000 But it is wrongly posted to debit of Gobind A/c for Rs.10000..Thus Rectification entry for the same would be - Suspense A/c Dr 19000 To Rohan A/c 9000 To Gobind A/c 10000 As,Gobind's wrong debit is to be cancelled , we credit it,and we debit Suspense A/c as to nullify the effect of the error... Suspense A/c is a Memorandum A/c opened for the time-being... Hope I answered ur query!!!