64. Difference of total of debit and credit side of the trial balance is transferred to

Suspense A/c
Difference A/c
P & L A/c
Trading A/c
✅ The correct answer is A.
Difference of total of debit and credit side of the trial balance is transferred to Suspense A/c. Suspense accounts are used when your trial balance is out of balance or when you have an unidentified transaction. The suspense account is a general ledger account that acts as a holding account until the error is discovered or the unknown transaction is identified.

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