أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
If debit side of trial balance is short, then amount is placed on the debit side of trial balance and similarly if credit side of trial balance is short then that amount is placed at the credit of suspense account. If accountant is not able to find out the mistake and he has to finalise the accounts, he will have to place the balance in the suspense account in the balance sheet. If the balance in the suspense account is a debit balance, then it will go to the asset side because it is a debit balance.
