suspense account is an imaginary opened for the purpose of 
tallying the trail balance.if the total of credit said of 
the TB is short suspense account is credited.

suspense account is the temparary maintaning account 
if any over balances in trailbalance put into suspense 
account ,(means if any differences between credit and debit 
this different con put into suspense account).

suspense account is a personal account.It is prepared to 
cancel the effect of all errors.
suspense account disappear from the books of accounts as 
when all the errors are rectified.