Q.Rectify the following error, found before the Trial Balance was prepared: Goods purchased on credit from Geetha Traders for ₹4,000 were correctly entered in the Purchases Book but wrongly posted to Ganesh Traders' account instead of Geetha Traders' account.

Since both accounts affected are personal accounts of the same nature, correct amount, correct side — only the wrong specific account was picked — this doesn't disturb the Trial Balance and needs only an ordinary two-account journal entry, no Suspense Account.

The credit wrongly posted to Ganesh Traders must be cancelled (debit Ganesh) and the correct credit given to Geetha Traders.

The original Purchases Book entry itself was correct in every respect except the NAME of the supplier credited — the amount (₹4,000), the side (credit), and the class of account (a supplier's personal account) were all correct; only Ganesh Traders was credited instead of Geetha Traders. Because both are personal accounts of the identical nature, and the amount/side are unchanged, the total of the Trial Balance's credit column is completely unaffected by which of the two names carries the ₹4,000 — the Trial Balance still agrees despite this error, making it a two-sided error in effect (it disturbs no aggregate total).

Rectification: Ganesh Traders A/c Dr ₹4,000; To Geetha Traders A/c ₹4,000.

This entry removes the incorrect ₹4,000 credit balance from Ganesh Traders' account (bringing it back to whatever it should genuinely show) and creates the correct ₹4,000 credit in Geetha Traders' account (the supplier actually owed this amount). No Suspense Account appears anywhere in this entry, because the error never caused any Trial Balance disagreement to begin with.

Students sometimes assume every rectification must involve the Suspense Account — only errors that actually disturbed the Trial Balance's agreement need the Suspense Account; an error that merely picked the wrong (but equivalent) account never does.