Suspense account in the trial balance will be entered in the
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Trial Balance Suspense Accounts. ... If your trial balance debits are larger than the credits, the difference isrecorded in the suspense account as a credit. Conversely, if the trial balancecredits are larger than the debits, the difference is recorded in the suspense account as a debit.
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it will be entered either in debit side or credit side .I.e. 2hich side is having shortage
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