Suspence account

Hi, sir. I know you have answered the same question once but I still have one problem that I can't figure out. In the checking (4) in the following question, if the payments side of the cash book had been understated by $10,000, isn't it that the same understated amount will be posted to both the credit side of the cash account and the corresponding debit side account hence no need for the suspense account? For example posted like: Dr Accounts payable xxx / Cr Cash at bank xxx ? (xxx is the understated same amount) Co’s draft financial statements for 20X5 showed a profit of $630,000. However, the trial balance did not agree, and a suspense account appeared in the company’s financial statements. Subsequent checking revealed the following errors: (1) The cost of an item of plant $48,000 had been entered in the cash book and in the plant account as $4,800. Depreciation at the rate of 10% per year ($480) had been charged. (2) Bank charges of $440 appeared in the bank statement in December 20X5 but had not been entered in the company’s records. (3) One of the directors paid $800 due to a supplier in K Co’s payables ledger by a personal cheque. The bookkeeper recorded a debit in the supplier’s ledger account but did not complete the double entry for the transaction (K Co does not maintain a payables ledger control account). (4) The payments side of the cash book had been understated by $10,000.