Suspense Account for One-Sided Errors Causing Trial Balance Imbalance

Steps:

• Recall suspense account balances trial balance when debits ≠ credits due to one-sided errors.
• Analyze each option: determine if the error omits or reverses a full entry (balances trial balance) or affects only one side (imbalances it).
• For D, wages debited correctly but cash book debited instead of credited, creating excess debits by $150.
• Conclude D requires suspense credit of $150 to balance trial balance.

Why D is correct:

• This is a partial posting error where only the debit (wages) is correct, but credit (cash) is reversed to a debit, causing trial balance discrepancy per double-entry principle.

Why the others are wrong:

• A: Error of principle (repairs to asset) affects both sides equally, so trial balance agrees.
• B: Complete omission of sales entry skips both debit and credit, leaving trial balance balanced.
• C: Complete reversal (cash debited and drawings credited instead of opposite) posts full Dr/Cr, so trial balance agrees.

Final answer: D