I think it should be,
suspense a/c dr. 133
to concerned expense a/c 93
to personal a/c 39

Rectification Entry for Debit of Rs 93 instead of Rs 39 in Personal Account

To rectify the error of debiting Rs 93 instead of Rs 39 in the personal account, we need to make a rectification entry. A rectification entry is a journal entry made to correct an error or mistake in the books of accounts. In this case, the error is an incorrect debit entry of Rs 93 instead of Rs 39.

To rectify this error, we will follow the below steps:

Step 1: Identify the Error
The error in this case is an incorrect debit entry of Rs 93 instead of Rs 39.

Step 2: Determine the Correct Amount
The correct amount that should have been debited to the personal account is Rs 39.

Step 3: Prepare the Rectification Entry
Now, we will prepare the rectification entry to correct the error. Since a debit entry of Rs 93 was made instead of Rs 39, we need to reverse the incorrect entry and record the correct entry.

The rectification entry will include two parts:
1. Reversal Entry: We will credit the personal account with the incorrect amount of Rs 93 to reverse the effect of the incorrect entry. This will help in nullifying the impact of the wrong debit entry.
2. Correct Entry: We will debit the personal account with the correct amount of Rs 39 to record the actual debit entry.

The rectification entry will be as follows:

Personal Account Dr. Rs 93
To Personal Account Rs 93
(Being the reversal entry to nullify the effect of incorrect debit entry)

Personal Account Dr. Rs 39
To Personal Account Rs 39
(Being the correct debit entry recorded)

Step 4: Post the Rectification Entry
The rectification entry will be posted in the personal account in the ledger. The incorrect debit entry of Rs 93 will be reversed, and the correct debit entry of Rs 39 will be recorded.

By making the above rectification entry, we have corrected the error of debiting Rs 93 instead of Rs 39 in the personal account. The rectification entry ensures that the books of accounts reflect the correct information and maintain accuracy in the financial records.