Errors of Omission and the Suspense Account

Hi John and everyone else,

I am abit confused. Looking at the ACC website it states that suspense accounts are not used for errors of omission:

https://www.accaglobal.com/uk/en/student/exam-support-resources/fundamentals-exams-study-resources/f7/technical-articles/suspense-accounts.html

yet here is a question 26 for the F3 specimen paper:

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Q’s trial balance failed to agree and a suspense account was opened for the difference. Q does not keep receivables and payables control accounts. The following errors were found in Q’s accounting records:

(1) In recording an issue of shares at par, cash received of $333,000 was credited to the ordinary share capital account as $330,000
(2) Cash of $2,800 paid for plant repairs was correctly accounted for in the cash book but was credited to the plant asset account
(3) The petty cash book balance of $500 had been omitted from the trial balance
(4) A cheque for $78,400 paid for the purchase of a motor car was debited to the motor vehicles account as $87,400

Which of the errors will require an entry to the suspense account to correct them?
***

According to the official answers, all four will require the use of a suspense account. What I do not understand is why (3)- which I think is an act of omission- would require the use of the suspense account.

I would really appreciate if you could point out what I am missing here. Thank you.