any entery reflected by bank account but we have not any 
spporting documents so i antered a suspense account and 
also clrefication from bank and parties and rectified from 
suspenses

the difference of the trail balance is transferred to the 
suspence account, and the trail balance is thus tallied. 
later on, when the errors will be located, they can be 
rectified through the Suspence Account. the suspence 
account will be eliminated when all errors will be located.

suspense account is a temprory account which is used to 
close the finalisation oof accounts whenever tha assets and 
liabilities are not taken for ...........

a suspense account is an account which is opened when the 
trial balance does not tally and in which the difference in 
the trial balance is entered to tally the trial balance.