explain suspense account and the column?

cocolovely1

3 hours ago

Suspense Account
A suspense account is a temporary account used in bookkeeping to record the difference in the trial balance when the total debits and total credits do not agree. It is used until the errors causing the difference are found and corrected.
Suspense Column
A suspense column is the column in the trial balance or accounting records where the difference between the debit and credit totals is entered temporarily to make the trial balance agree while the errors are being investigated.