Suspense accounts are open by bookkeeper to make entries for which accounting treatment of transaction is not known.
Suspense account opened by bookkeeper for posting repair & maintenance expenditure, as he/she is unsure whether to capitalize it as non-current asset or expensed in profit & loss.
Suspense account is temporary account. All the entries posted in suspense account should be moved to relevant account. It means financial statements should not contain suspense account for balancing purpose.