Suspense accounts fix one-sided posting errors in double-entry

Steps:

• Identify suspense account purpose: records temporary entries for trial balance imbalances from incomplete double-entry postings.
• Review each option for errors causing one-sided ledger entries, especially in control accounts.
• Eliminate options with complete but misclassified double entries (both debit and credit posted).
• Confirm the option with incorrect control account crediting, leading to imbalance.

Why B is correct:

• Discounts allowed should credit sales ledger control (debtors), not purchases ledger control (creditors); this one-sided error in control accounts creates a trial balance discrepancy requiring suspense entry.

Why the others are wrong:

• A: Incorrect amount and account, but complete posting to ledger; no imbalance.
• C: Misclassification of expense, but full double entry; self-balances.
• D: Expense capitalized wrongly, but complete entry; no trial balance effect.

Final answer: B