Suspense account confusion

Bubble

Hello.
I'm studying about suspense account at the moment. It is kinda clear for me when we need to create and when not. But I've got two examples from the book which look similar to me but one needs suspense account and one doesn't. So
If Purchase day book undercast by 200
We need to Dr Purchase and Dr PLCA

But
When SLCA overcast by 10 on Credit side, when extracting balance. So SLCA has on Cr side more than it should,
We have to Dr SLCA (to remove extra 10)
And Cr Suspense account.

Why don't we Cr Suspense account in First example or why don't we Cr Sales in second example? I mean these examples look to similar for me.

Please help

Bubble

Thank you for your explanation

davealucas

You would only use a suspense account if your trial balance doesn't.

In the first example, it would appear that the Trial balance was out by £200 but the error was quickly found in the purchase day book. In this case the day book and the control account would both be amended (don't forget only the control account would be in the trial balance, the day book is a nominal ledger only and doesn't actually form part of the accounts).

In the second example, the creation of the suspense account would have been a debit (i.e. credits exceeded debits by £10). The error was found to be in the Sales Ledger Control Account (the sales ledger itself had £10 more in) and this is clearly the error. This would be why you are debiting the control account and crediting the suspense account.