會計 the journal

Accounting Concept入面有個叫做dual concept, 即係每個transaction都會係兩個account既雙反方向出現, 簡單黎講即係 Dr.左 $100 就要 Cr. 返 $100. 而suspense既出現就係dual concept出現左問題, 即係 dr. 唔等於 cr., 一般係手賬既T/B會出現. 以你寫既問題為例:

rates of $7.600 paid in october were entered in the cash book ($7,600 入左 cash book, 即係 cr. 左個cash/bank $7,600), but not enterd had been made in the rates account (但係就冇入到rates a/c, 即係原本應該要 dr. rates, 不過冇做到).
咁既情況, 有 cr. 冇 dr. , 所以 dr. side 既$7,600會係suspense a/c入面反影到. 所以要改返岩, 就要做返原本應該要做既 dr. rates, 然後再contra返suspense a/c dr. side既$7,600, 即係:
Dr. Rates $7,600
Cr. Suspense $7,600

the total of the purchases day books han been entered in the purchases account as $38838 instead of the correct figure of $38388 (原來條entry應該係 Dr. Purchases $38,388 Cr. Accounts Payable/Trade Creditors $38,388, 但係依家Dr. 左個 Purchases $38,838, 就冇話 Cr. 有入錯)
咁既情況, Dr. side 有 $38,838 Cr. Side只係得 $38,388, 咁即係話suspenses a/c既Cr. Side $450係由此而來, 所以只要將purchases既balances減低返$450, 而後contra返suspense既cr. side果$450就ok, 即係:
Dr. Suspense $450
Cr. Purchases $450

an amount of$3000 owed by Mr Yu had writted off as abad debt in the previous year. half of the amount was recovered on 30 october 2006. no entry had been made. (原本係只前某個年度撥左落壞賬既$3,000, 今年果個混賬余先生竟然肯俾返, 但係就冇record度)
簡單黎講就係收到錢啦, 收到錢就一定係 Dr. Cash/Bank啦, 個問題係 Cr. 乜野先岩. 如果係收Debtors錢, 就會 Cr. Debtors; 如果係收到貸款, 就會Cr. Loan; 如果收到股東注資, 就會 Cr. Share Capital. 咁依家哩筆數, 原本做Bad Debt時就已經 Cr. 左個Debtors, 而果時就會係 Dr. 左個Bad Debts, 咁Bad Debt係expenses, 即係令當年既profit細左; 既然當時已經Cr. 左個Debtors, 依家收到錢就唔使Cr. 佢啦, 而當時profit細左, 咁即係依家要令佢大返啦, 咁當時入左expenses既, 依家咪入返income囉~係咪好簡單呢~~~即係:
Dr. Cash/Bank $3,000
Cr. Bad Debt Recovered $3,000 (係P&L入面既Income果Part)

其實suspense唔係好難, 總之你記住: 當Dr. 唔同 Cr. 時就會有suspense
詳細d即係:
T/B入面total debti 唔同 total credit就會有suspense
當果條transaction做既時候Dr. 同 Cr. 個數唔一樣就要攪個suspense