This program uses the double entry accounting principle i.e. every debit must be matched with an equal and opposite credit. When entering opening balances however, you are only required to enter one value, so in order to maintain this double entry principle, the program will enter the balancing debit/credit for you. The nominal code used will be that specified within the control accounts screen within the settings menu (Suspense default - 9998 ). If your opening balances 'balance' before being entered into the program, you will end up with a zero figure on suspense, otherwise this code will display any difference.

While there may be a suspense account in the nominal ledger, the field for suspense in the control accounts section is blank. You need to open Settings option, choose Control Accounts and enter the nominal code.