an account in which items are temporarily entered until their final disposition is determined.
This American Children’s Rhyme Isn’t So American After All . . .Is it originally American? British? Dutch? It gets a little complicated because parts of the rhyme probably come from different places and times.
Origin of suspense account
First recorded in 1875–80
Dictionary.com Unabridged Based on the Random House Unabridged Dictionary, © Random House, Inc. 2019
British Dictionary definitions for suspense account
accounting an account in which entries are made until determination of their proper disposition
Collins English Dictionary - Complete & Unabridged 2012 Digital Edition © William Collins Sons & Co. Ltd. 1979, 1986 © HarperCollins Publishers 1998, 2000, 2003, 2005, 2006, 2007, 2009, 2012