Suspense A/cs are used in various accounting situations. I assume that you are particularly concerned with the chapter on Trial Balance.
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We know that the total of all debits is equal to the total of all credits. So, in trial balance, the "Dr." coloumn total must be equal to the "Cr." coloumn total. But sometimes totals of both the coloumn doesn;t equalize.
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The reason for this may be some mistake(s) made while recoding the amounts from vouchers in Journal, posting to the Ledger. An omission of debiting or crediting an account or both may be made. It may also be that there is no such omission, but the wrong amounts are posted or to wrong accounts, etc.
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So, the reason of non-equality has to be investigated before preparing financial statements. However, sometimes the reason doesn't seem to be clear, but the accountant has to prepare a trial balance.
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In such situation, the difference between the "Dr." and "Cr." coloums is put in a Suspense A/c, which is opened specially for this purpose. It means that with the help of a Suspense A/c, the trial balance is balanced artificially (because the reason of difference is still unknown).
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After that the investagation is made to analysis the causes of difference and as soon as they ae known the respective amounts are removed from the Suspense A/c. When all the causes are ascertained, there will be no balance remaining in the Suspense A/c.