Previous Bank Differences

Debit or Credit to Suspense account till its realise the facts.

Sir, i have sorted out the entries responsible for the differences.
An amount of Rs. 2 lacs was wrongly shown as income in the year 2014, however it was actually the cheque (donation) amount which was deposited and already taken into account as income.
And some cheques (for payment), which were given by this office, were never presented by the persons to the bank.

better concern your internal auditors.