Q.Which of the following errors will be rectified using Suspense account ?

A Suspense account is used only for one-sided errors. Undercasting the Purchase Returns book by ₹1,000 affects just the Purchase Returns account, so it is rectified through the Suspense account — the correct answer is option (b).

Rectification uses a Suspense account only when an error affects one side (one account) alone, leaving the Trial Balance out of agreement. Two-sided errors affect two accounts and self-balance, so no Suspense account is needed.

Checking each option:

• (a) Sales Returns recorded as ₹90 instead of ₹900 — a wrong amount posted through the subsidiary book affects both the Sales Returns account and the customer's account → two-sided, no suspense. …