purchase goods from Shivam 2000 but wrongly posted debited Shivam

Hello,

When you purchase goods, purchase a/c has to be debited and shivam's a/c has to be credited.

Purchases a/c.           Dr.             2000

To Shivam's a/c.                        2000

But the error made is shivam's a/c is debited. So you have to credit shivam's a/c to rectify the error by 2000 and give credit to shivam's a/c which was earlier not done by 2000 , debit purchases a/c by 2000.So it will be

Purchases a/c.       Dr.      2000

Suspense a/c.         Dr.      2000

To Shivam's a/c.          4000

You have to debit excess 2000 to suspense a/c.

I hope you understood.