Hire purchase and bank loan interest suspense

This doesn’t sound like an ACCA related question or anything that would come up in an ACCA exam. Are you actually an ACCA student, or are you just trying to get free accountancy advice?

This whole website is a forum for accountancy students to get help from tutors and each other to pass their exams. Therefore most people, including myself, are not qualified accountants and therefore asking for advice on accounting treatment that you intend to use in a real world situation is not a good idea. I don’t recommend relying on anything posted here to solve a real world problem.

That being said, your question is not a complex one. A suspense entry will be a debit or credit on your trial balance so its treatment on a balance sheet would depend if it was a debit or credit. HOWEVER, a suspense entry should never make it as far as your balance sheet! You should investigate and correct the suspense entry to what it should be.