trial balance and suspense account – quick questionForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FA – FIA FFA › trial balance and suspense account – quick questionThis topic has 1 reply, 2 voices, and was last updated 8 years ago by John Moffat.Viewing 2 posts - 1 through 2 (of 2 total)AuthorPosts March 29, 2015 at 7:38 pm #239449 SteveMemberTopics: 17Replies: 36☆☆If a trail balance is less on the debit side by say $100 than the credit side then why is the opening balance on the suspense account also a debit? i thought it would be a credit? March 29, 2015 at 8:36 pm #239464 John MoffatKeymasterTopics: 56Replies: 53718☆☆☆☆☆The suspense account is an ‘artificial’ account to make the TB balance.If the debits are lower then the credits, then we need an extra debit to make it balance.(You might find the free lecture on suspense accounts useful).AuthorPostsViewing 2 posts - 1 through 2 (of 2 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In