An account in the books of an organization in which items are entered temporarily before allocation to the correct or final account.
 Example sentencesExamples
-  Now the contract has been completed and the original contractor has since been paid, but the contract balance of US $38 million has been left in a suspense account with the Central Bank of Nigeria.
 -  However, plans frequently fail to allocate their suspense accounts in accordance with their plan documents prior to the merger.
 -  Ngqwala said that detailed reconciliations of balances on suspense accounts could not be furnished by the office.