By Cath Littler Advanced DiplomaTricky Topics Deciphered: Suspense accounts26 Feb 2020 Our AAT study guide dives into the tricky topic of suspense accounts for our Level 2 & 3 AAT students.Suspense accounts are there to help; they help you to make your trial balance balance.But it’s only a temporary account to hold all the imbalances that have occurred due to errors somewhere in the accounts process.That leaves us with the job of investigating each line in the suspense account to figure out what went wrong in the first place, so we can get the balance back to zero.Run through an example scenario with our accountancy learning specialist in the PDF below, to find out:What errors lead to suspense accounts?How do you correct these trial balance errors?Download your suspense accounts study guideRead more study tips from AAT:Tricky Topics Deciphered: Discounted cash flowIdentifying and correcting errors – part 1Browse the full range of AAT study support resources Cath Littler is an accountancy learning specialist working with AAT and Mindful Education. .