rectification of error

suspense Dr. .08
To Debtor .08

If the entry passed in computerised environment, system will automatically credit suspense a/c with 0.08 for the TB to tally - Hence in this case the rectification entry will be Suspense Dr 0.08 to Roundoff Cr 0.08

In manual accounting scenario, there will be no suspense a/c (also TB will have debits more by 0.08), hence credit 'round off a/c' with 0.08 and no other account needs effect i.e no double entry