Suspense a/c

You really do need to watch my free lectures on books of prime entry, and on suspense accounts.! We need to debit cash by 1,000 and credit suspense account with 1,000. Our lectures are a complete free course for Paper F3 and cover everything needed to be able to pass the exam well.

okay sir, how about omission of petty cash balance in trial balance?

You debit petty cash and credit the suspense account.