What is suspense accounts

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https://www.meritnation.com/cbse/class11-commerce/ncert-solutions/accountancy/financial-accounting-part---i/trial-balance-and-rectification-of-errors/page217-Short-Answers-qno6/394_2368_14214/whatis-a-suspense-account-is-it-necessary-that-suspense 



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Suspense account is a temporary account opened for a difference in trial balance. When the errors in books are found these are to be rectified. When we make rectification entries , sometimes, no account is available for debit or credit then we take this suspense account to debit or credit as the need may arise. It may be understood by an example. As we play games of playing cards and one card is torn or missing ot of 52 cards we use joker in place of that card. Suspense account is just like joker in above example.
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