Hi Kimmeey,
I am not sure I understand from your post, what is it that you don't understand about suspense accounts?
A suspense account is an account that is used for posting a transaction to when the bookkeeper does not know at the time what the transaction relates to.
The bookkeeper should then investigate the transaction and when he/she has found out what it is for then they must do a journal to post the transaction to the correct account.
The suspense account should ideally always be a "nil" balance.
Hope that helps?
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