Certainly! Let's address each part of your question systematically.

a$)$ Four Errors That Can Cause Trial Balance Totals to Disagree

A trial balance may not balance due to various errors in the accounting records. Here are four common errors:

Incorrectly Posting a Figure:

Example: Recording a debit of TZS $5,000$ instead of TZS $50,000.$

Effect: Causes imbalance because one side is understated.

Transposition Errors:

Example: Recording TZS $845$ as TZS $854.$

Effect: The difference $($TZS $9)$ is not a multiple of $9,$ so this error specifically may not always cause imbalance unless compounded with other errors.

Single$-$Sided Entry:

Example: Recording a debit entry without the corresponding credit entry.

Effect: Trial balance will not balance as one side has more or less than the other.

Errors of Omission:

Example: Completely omitting a transaction from the ledger.

Effect: Both debit and credit are understated, but if both are omitted equally, the trial balance remains balanced. However, if only one side is omitted, it causes imbalance.

b$)$ Suspense Account and Reasons for Opening It in Rectifying Accounting Errors

Suspense Account is a temporary holding account used to temporarily record discrepancies found during the preparation of financial statements, especially the trial balance.

Reasons to Open a Suspense Account:

Trial Balance Does Not Agree:

When total debits and credits don't match, the difference is temporarily placed in the suspense account to allow the preparation of financial statements.

Unidentified Errors:

When errors are not yet located, the suspense account holds the imbalance until all discrepancies are identified and corrected.

Timing Differences:

Temporary differences in recording transactions may require the use of a suspense account until adjustments can be made.

Classification Uncertainty:

When it's unclear where to record a transaction, the suspense account serves as a placeholder until the correct account is determined.

Purpose:

Ensures that the accounting equation remains balanced.

Facilitates the identification and correction of errors without halting the accounting process.

c$)$ Rectifying Identified Errors in Pemba Store$$s Trial Balance

Given:

Trial Balance Difference: TZS $78,300($Debited to Suspense Account$)$

Errors Identified:

Overcasting Sales Day Book by TZS $15,000.$

Goods Returned by Nungwi Company $($TZS $22,500)$ Entered in Returns Outward Account.

Purchases Ledger Undercasted by TZS $30,000.$

Sale of TZS $120,000$ to Mr$.$ Daruweshi Passed Through Purchases Account.

Cash Received TZS $11,700$ from Shadad Entered Only in Cash Book.

TZS $22,000$ Paid for Service of Motor Van Posted to Motor Van Account.

Let's prepare the necessary ledger entries to correct these errors.

$1.$ Overcasting Sales Day Book by TZS $15,000$

Error Explanation:

Sales Overcast: Sales are overstated by TZS $15,000.$

Correction:

Debit: Sales Account TZS $15,000($to reduce sales$)$

Credit: Suspense Account TZS $15,000$

$2.$ Goods Returned by Nungwi Company Entered in Returns Outward Account

Error Explanation:

Goods returned by Nungwi Company should affect the Returns Inward $($Purchase Returns$)$ but were mistakenly recorded in Returns Outward.

Correction:

Debit: Returns Outward Account TZS $22,500($to reverse incorrect entry$)$

Credit: Purchases Returns Account TZS $22,500($to record correctly$)$

$3.$ Purchases Ledger Undercasted by TZS $30,000$

Error Explanation:

Purchases are understated by TZS $30,000.$

Correction:

Debit: Purchases Account TZS $30,000($to increase purchases$)$

Credit: Suspense Account TZS $30,000$

$4.$ Sale of TZS $120,000$ to Mr$.$ Daruweshi Passed Through Purchases Account

Error Explanation:

A Sales transaction was incorrectly recorded in Purchases.

Correction:

Debit: Purchases Account TZS $120,000($to reverse incorrect entry$)$

Credit: Sales Account TZS $120,000($to record correctly$)$

$5.$ Cash Received TZS $11,700$ from Shadad Entered Only in Cash Book

Error Explanation:

Cash received from Shadad was recorded in the cash book but not in Shadad$$s Account.

Correction:

Debit: Cash Account TZS $11,700($already recorded$)$

Credit: Shadad Account TZS $11,700($to reflect receipt$)$

$6.$ TZS $22,000$ Paid for Service of Motor Van Posted to Motor Van Account

Error Explanation:

Service expense was incorrectly posted to the Motor Van Account instead of Service Expenses.

Correction:

Debit: Service Expenses Account TZS $22,000($to record expense$)$

Credit: Motor Van Account TZS $22,000($to reverse incorrect posting$)$

Summary of Corrections and Impact on Suspense Account

Error No$.$ Debit Account Credit Account Amount $($TZS$)$

$1$ Sales Account Suspense Account $15,000$

$2$ Returns Outward Purchases Returns $22,500$

$3$ Purchases Account Suspense Account $30,000$

$4$ Purchases Account Sales Account $120,000$

$5$ Shadad Account $($No entry to Suspense$)11,700$

$6$ Service Expenses Motor Van Account $22,000$

Net Effect on Suspense Account:

Debits Added: TZS $15,000($Error $1)+$ TZS $30,000($Error $3)=$ TZS $45,000$

Credits Added: TZS $15,000($Error $1)+$ TZS $30,000($Error $3)=$ TZS $45,000$

Other Adjustments: Error $4$ affects Sales and Purchases but balances out within their respective accounts.

Final Adjustment: After all corrections, the Suspense Account initially debited with TZS $78,300$ will be cleared as the errors rectify the imbalance.

Conclusion

By systematically identifying and rectifying each error, the suspense account is utilized to temporarily hold discrepancies until they are resolved. Once all errors are corrected, the suspense account should ideally have a zero balance, ensuring that the trial balance agrees.