suspense account

Dr Insurance Account RM500
Dr Suspense Account RM300
Cr Lighting and heating Account RM800

1.You need to cancel the Lighting and heating Account, so CR it.
2.You enter back the Insurance Account , because it is a DR account, so DR it.
3.The remainder RM300 will put into the suspense account as you cannot know other mistakes immediately.

2013-04-01 17:33:08 補充：
is explanation, not expansion~XD

Correction Entry as follows:

Dr. Insurance RM500
Dr. Suspense RM300
Cr. Lighting & Heating RM800

For reference only!