1.

In spite of all efforts by the accounting team for the agreement of Trial balance , the difference is palced temporarily in miscellaneous epense account . Whether the decision is correct? If not , name the account in which the difference should have been placed explaining the nature of the account?

Answer»

Solution :The difference in trial BALANCE has beenwrongly placed in miscellaneous expenses accoiutn. Thus the decision is not correct.The differnce should have been placed in an ACCOUNT TITLED suspense account . Suspense accont is NEITHER an asset account, lnor a LIABILITY account . It depends on whether the balance in suspense account is debit or creidit, it is placed accordinglyin the balance sheet.


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