credit and dabit balancing diffrence amount posted in 
suspense A/C.

In order for to avoid the delay in preparations of final 
accounts,the difference in trial balance is put in the 
account named suspense account.If the debit is more than 
that of credit in trial balance then on credit side the 
difference is put in credit mentioning to suspense 
account.if in future any error is found then suspense 
account is closed,then also if there is any balance then it 
is transfered to balance sheet.

suspense is taken when we dont know the one of the aspects 
in the posting of an entry and also it contains either 
debit balance and debit balance.it is used after the 
preparation of trial balance

suspense account is a temporary account which is used to 
close the finalisation of acounts, when ever assets and 
liabilities are not tallying.

If Trial balance is not tallying then we create suspense 
account and we balance the amount either in debit balance 
or credit balance.

Suspense a/c is temporary arrangement to tally trial 
balance. We need to create suspense a/c as and when there 
is a difference in particular transaction and we dont know 
in which head it needs to be posted so we posted it in 
suspense a/c and when we find out the real accounting head 
then we transfer it to that particular head from suspense 
a/c.

when the total of debit balance does not agree with the 
total of credit balance to make it atleast look tally, an 
account is opened which known as suspense account.

when the total of debit side does not agree with the total 
of credit side in trial balance an account is opened to 
make it look tally which is known as suspense account.