Suspence Account meance, you known if i given adavnce any 
party (either he is a employee , either vendor) in cash. 
but futher time he is given me bills either monthly 
salary , than i diducted his advance than i given his clier 
bills & salary , this time my cash balance in suspence.

If we don't know which account will come under DR or CR 
then we post "Suspense A/C". to the respective DR or CR.

IF THE THROUGH CHECKING OF THE SUBSIDARY BOOKS, POSTING TO 
LEDGER ACCOUNTS AND BALANCING OF ACCOUNTS HAS NOT HELPED TO 
LOCATE THE THE ERRORS AND IN THE PREPARATION OF THE FINAL 
ACCOUNTS CANNOT BE DELAYED THE DIFFFERENCE IN THE TRIAL 
BALANCE MAY BE TRANSFFERED TEMPORARILY TO A SEPERATE 
ACCOUNT CALLED SUSPENSES ACCOUNT OR DIFFERENCE IN BOOKS 
ACCOUNTS. 

IF THE DEBIT SIDE OF THE TRANSACTIONS EXCEEDS THE CREDIT 
SIDE THE DIFFERENCE IS TO BE CREDITED TO SUSPENSE ACCOUNT 
ON THE OTHER HAD IF THE CREDIT SIDE EXCEEDS THE DEBIT SIDE 
IT HAS TO BE DEBITED TO SUSPENSE ACCOUNT. 

THE SUSPENSE ACCOUNT APPEAR IN TRIAL BALANCE & IN BALANCE 
SHEET.

Some time it happens that the credit or debit which cannot  
be sought, till than the amount is placed under suspence 
account it is called suspense account.

due to some reasons trial balance maynot agree the 
balance ,then the balance amount temporary account . such 
account is called suspence account.

An account which is used for showing the balance in Trial 
Balance

Temporary account (i.e., not included in the financial 
statements) for recording part of a transaction, such as 
those involving receipts or disbursements, prior to final 
analysis or identification of that transaction.

Its made when the Dr:and CR: sides of a trial balance have
not balanced as its a rule for them to balance.

IF THE DEBIT SIDE OF THE TRANSACTIONS EXCEEDS THE CREDIT 
SIDE THE DIFFERENCE IS TO BE CREDITED TO SUSPENSE ACCOUNT 
ON THE OTHER HAD IF THE CREDIT SIDE EXCEEDS THE DEBIT SIDE 
IT HAS TO BE DEBITED TO SUSPENSE ACCOUNT.

Suspense account is used to record or post the difference in
the trial balance when it fail to balance and no immediate
error can be accounted for.

Suspence account: its a temporary account for which u 
cannot trace the source.

there is any difference in trail balance that is in debit 
side or credit side that amount is tranfered to suspence 
a/c it is temporary a/c