how to do the rectification errors with suspense account...

Suspense Account is opened to rectify one-sided errors. The following are the cases in which the suspense account is opened to rectify the one-sided errors. 

1. Errors due to wrong posting of Subsidiary Books (Purchase Book, Sales Book, etc.)
2. Errors due to recording of right amount in one account and wrong recording of amount in other account.
3. Errors due to wrong posting in the right account.
4. Errors of partial omission sting in the right account.

In order to rectify all the above one-sided errors, Suspense Account is opened.