Suspense account

The sales day book error does not affect the balancing of the trial balance (because the same wrong total will have entered in both accounts in the general ledger). As far as the purchases of 520 are concerned, I think you have not typed out the sentence correctly because as you have written it there is no mention of any mistake. The profit on sale is wrong by the difference of 90, and the correction of this is to Dr Sundry Income 90, and credit suspense account 90. Have you watched my free lectures on this? The lectures are a complete free course for Paper FA and cover everything needed to be able to pass the exam well.