Posting errors to wrong control accounts cause suspense entries Steps:

• Suspense account temporarily balances discrepancies between control account totals and individual ledger balances from posting errors.
• Analyze options: Identify which creates an unreconciled difference in control ledgers requiring temporary adjustment.
• Option B posts discounts allowed (debtor-related) to wrong nominal account and wrong creditor control, causing sales ledger to overstate debtors and purchases ledger to understate creditors.
• This imbalance is rectified by debiting/crediting suspense to align controls until error is fixed.

Why B is correct:

• Discounts allowed must credit sales ledger control account per double-entry rules for debtors; crediting purchases ledger control instead creates ledger-control mismatch, posted to suspense for reconciliation.

Why the others are wrong:

• A: Casting error in journal total is corrected directly by adjusting the posting amount, without suspense.
• C: Misclassification of repairs to vehicles affects only nominal accounts; no control imbalance or trial balance issue.
• D: Posting cash outwards to carriage outwards is a nominal classification error; trial balance remains balanced, no control discrepancy.

Final answer: B