ACCA F3 Suspense Account 1

A suspense account was opened when a trial balance failed to agree. The following errors were later discovered.

1. A gas bill of $540 had been recorded in the gas account as $432.

2. A discount of $225 given to a customer had been credited to discounts received.

3. Interest received of $425 had been entered in the bank account only.

What was the original balance on the suspense account?

Suspense account