Suspense account corrects trial balance imbalances from one-sided errors

Steps:

• Identify error type in each option: omission, reversal, principle, or partial.
• Check if error causes trial balance discrepancy (debits ≠ credits).
• Determine correction method: two-sided errors balance internally; one-sided need suspense to tally trial balance.
• Select option where only one account is wrongly posted, requiring suspense adjustment.

Why D is correct:

• Suspense account records temporary differences to balance trial balance (per double-entry principle); wages debit is correct, but cash book debit (instead of credit) overstates cash by $100, creating one-sided imbalance fixed by debiting suspense$100 and crediting cash $100.

Why the others are wrong:

• A: Omission from sales journal skips both debit (receivables) and credit (sales), so trial balance balances; direct correction without suspense.
• B: Full reversal (debit cash, credit drawings instead of opposite) affects both sides equally, so trial balance balances; simple reversal entry corrects it.
• C: Principle error debits expense to asset (both debits), so trial balance balances; transfer entry between accounts without suspense.

Final answer: D