Under this topic, it is an account that is used to accommodate on a temporary basis, any error that will lead to the disagreement of the trial balance totals.
To this end, if the debit side is greater than the credit side, then we shall open a suspense account and then after that post the difference on the credit side.
If the credit side in greater than the debit side, then we open a suspense account also and then debit it with the difference. In this regard, therefore, we should note that it is only one single entry (not double entry) that is done.