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The entry would be Dr Bank, Cr Suspense until the source of the receipt can be found and the suspense account cleared. For the purposes of the C0. I have described, together with a number of errors that have been uncovered. Your task will be to resolve these and clear the suspense account. Although the use of computerised accounting systems has rendered any failure of a trial balance to balance unlikely – or even impossible, according to some – such scenarios are still extremely examinable. Questions involving suspense accounts are a good test of your double- entry skills, requiring you to establish what has happened and decide how to correct it. Highlights • During the financial crisis, earnings quality is decreased. • Managers choose more aggressive conservatism to cope with recession. Balance sheet, income statement, and cash flow statement for AMAZON COM (AMZN). Conversion investigation methods 1. Chapter Nine Fraud Examination Presented by Kirsty Peterson 5th August 2013 Conversion Investigation Methods. Offers course descriptions, a free course, corporate training packages, and printable certificates. Site features licensure requirements by state and profession. *View All Police & Deputy Courses* Ethics and Responsibilities; Investigation; Judicial Proceedings and Legal Liabilities; Mental Health and Domestic Responses. Description of Courses. The program is presented in a series of eleven courses, categorized into three clusters (see below). 1. Fundamentals cluster. Let’s work through a typical example involving suspense accounts to show how to tackle such questions in the exam. A trial balance has an excess of debits over credits of $8,8. A suspense account has been opened to make it balance. It’s later discovered that: 1. The discount allowed balance of $6,0. An item of $5. 00 had been omitted from the sales records – i. The purchase ledger control account balance of $4. The first step is to open a suspense account. As there are more debits than credits, you will need to start with a credit balance of $8,8. Suspense account. Dr Cr TB difference 8,8. Let’s consider each piece of information in turn. Note 1 states that the discount allowed balance of $6,0. Discount allowed is a debit entry: Dr Discount allowed: $6,0. Cr (unknown account): Discount received is a credit entry: Dr (unknown account): Cr Discount received: $1. For discount allowed you must move the entry from the credit side to the debit side. To do this, the account will need to be debited twice: once to cancel the credit entry and a second time to create the correct debit balance. For discount received you must move the entry from the debit side to the credit side. To do this, the account will need to be credited twice: once to cancel the debit entry and a second time to create the correct credit balance. Rather than record two journal entries, it is just as easy to double the amount of the adjustment. So, if the error is $6,0. Note 1 tells us nothing about the other side of the entry, as shown in our journal entries above. If the opposite side of an entry is not mentioned, it’s safe to assume that there are no problems and it will not need correcting. That leaves us with two correcting entries that do not balance each other: Dr Discount allowed: 2 x $6,0. Cr Discount received: 2 x $1. Each journal is completed with the suspense account as the opposite entry: Dr Discount allowed: 2 x $6,0. Cr Suspense: $1. 2,0. Dr Suspense: $2. 8,0. Cr Discount received: 2 x $1. Now we can update the suspense account: Suspense account. Dr Cr. Discount received 2. TB difference 8,8. Discountallowed 1. As the suspense account has not yet been cleared, we must move on to note 2, which tells us that an item of $5. This error of omission means that neither side of the transaction was recorded and the entry is completely missing from the trial balance. All that’s required is for the correct entry to be recorded for sales from the sales day book: Dr Sales ledger control account: $5. Cr Sales: $5. 00. As you can see in this case, not all errors will require an adjustment in the suspense account. With no impact on the suspense, we now need to look at note 3 to help clear the balance. It states that a purchase ledger control account balance of $4. This is an extraction error, whereby the balance of a ledger account is entered incorrectly in the trial balance. The correct balance must be shown in the trial balance for accuracy, so the balance needs to be adjusted. The purchase ledger control account needs to reduce from $4. This is a credit balance, so to reduce it you must post a debit. With an extraction error there is no opposite side to the correction, because all other balances are correct. The balancing entry will go to the suspense account: Dr Purchase ledger control account: $7,2. Cr Suspense account: $7,2. Now we can update the suspense account again: Suspense account. Dr Cr. Discount received 2. TB difference 8,8. Discountallowed 1. Purchase ledger control account 7,2. The account is now cleared. Let’s work through another example, which does not represent a typical exam question. The trial balance of Cuan, a limited- liability company, at 3. December 2. 01. 1 did not balance. There was an excess of debits over credits of $1. On investigation, the following errors and omissions were found (when all of these were corrected, the trial balance agreed): 1. On 3. 1 December 2. A cheque for $1,6. A loan of $4. 0,0. The company had purchased some plant on 1 January 2. The payment was correctly entered in the cash book but credited to the plant cost account. The depreciation rate for such plant is 2. When the company’s cash book was reconciled with the bank statement, it was found that bank charges of $3. They had been debited to bank. You are required to prepare journal entries and write up the suspense account to correct all of the errors listed. First, we need to set up the suspense account as follows: Suspense account. Dr Cr TB difference 1. Next, we go through the notes in order again. Note 1 tells us that the whole entry is wrong, so this will not affect the suspense account. The supplier account ought to show a credit balance of $5. Dr Delivery vehicle cost: $5. Dr Motor vehicle expense: $5. Cr Supplier account: 2 x $5. Note 2 tells us that a cheque for $1,6. Here, the correct entry has gone to the cash book but the opposite side is incorrect. The right entry would have been: Dr Cash book: $1,6. Cr Receivables (customer account): $1,6. But the actual entry was: Dr Cash book: $1,6. Dr Sales: $1,6. 00. The original entry does not balance owing to the use of two debits – instead of showing the reduction in the balance owed by the customer, it has cancelled the sale. This cancellation must be reversed and the reduction in the customer’s account balance must be recognised. The correcting entry is therefore as follows: Cr Sales: $1,6. Cr Receivables: $1,6. Dr Suspense: $3,2. Note 3 tells us that a loan of $4. The accounts used are correct but the debit and credits are not. The right entry would have been: Dr Cash book: $4. Cr Loan account: $4. But the actual entry was: Dr Cash book: $4. Dr Loan account: $4. The loan account entry must be changed from a debit to a credit, so the amount of $4. The correcting entry is therefore as follows: Cr Loan account: 2 x $4. Dr Suspense: $8. 0,0. Note 4 tells us not only that the $3. January 2. 01. 1 was incorrect but also that it affects depreciation. The right entry would have been: Dr Plant cost: $3. Cr Cash book: $3. But the actual entry was: Cr Plant cost: $3. Cr Cash book: $3. We need to convert the credit entry to plant cost to its correct debit entry, so again the amount of $3. Dr Plant cost: 2 x $3. Cr Suspense: $6. 4,0. As a result, the balance on the plant cost account will be $6. Dr Depreciation expense: $6. Cr Accumulated depreciation: $1. Note 5 tells us that bank charges of $3. The correct entry would have been: Dr Bank charges: $3. Cr Bank: $3. 80. But the actual entry was: Dr Bank charges: $3. Dr Bank: $3. 80. The debit entry needs to be made into a credit entry, so $3. Cr Bank: 2 x $3. 80 = $7. Dr Suspense: $7. 60. We can now put all the entries into the suspense account and see that they’ve cleared the balance: Suspense account. Dr Cr. Credit customer. TB difference 1. 9,9. Plantcost(note. 4) 6. Loan account (note 3) 8. Bank (note 5) 7. 60 8. Relias Academy - Accredited Online Classes and Cert Refresher Training. Get access to our entire library of 1,5. |
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