9998
Suspense Account
Suspense & Taxation
Normal balance
Either
This is a temporary holding account used when a transaction can't yet be matched to its correct nominal code — for example, an unidentified bank receipt. It should be investigated and cleared to zero as soon as the correct code is identified, and can carry either a debit or credit balance depending on what's being held.
Other codes in Suspense & Taxation
| 9999 | Mispostings Account |
| 9001 | Taxation |