Suspense account

As you will know from my free lectures on non-current assets, they should have credited the disposal account and not debited it. Therefore it is your second entry that is the right one for correcting the mistake.

In question 1, the discount allowed has been credited to an account whereas it should have been debited (to discounts allowed). Therefore they will have two credits (they will have credited receivables), therefore the trial balance will not balance and therefore we need a suspense account. The same logic applies to the discount received. In question 2, although they have debited the wrong account, they were correct to have a debit (it should have been debited to discounts allowed). However because there is a debit entry, the trial balance will still balance and there is therefore no need for a suspense account. I do suggest that you watch my free lectures on suspense accounts. The lectures are a complete free course and cover everything needed to be able to pass the exam well.