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Why is a suspense account created in accounting?

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Question

Why is a suspense account created in accounting?

Options

  • To earn interest

  • To store permanent assets

  • To temporarily hold differences when the trial balance does not tally

  • To record all business incomes

MCQ
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Solution

To temporarily hold differences when the trial balance does not tally

Explanation:

A suspense account is opened only to temporarily hold unexplained differences or unknown entries when the trial balance doesn't agree, not for permanent records.

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