suspense account

noun Bookkeeping.
an account in which items are temporarily entered until their final disposition is determined.

Origin:
1875–80

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Based on the Random House Dictionary, © Random House, Inc. 2013.
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Collins
World English Dictionary
suspense account
 
n
accounting an account in which entries are made until determination of their proper disposition

Collins English Dictionary - Complete & Unabridged 10th Edition
2009 © William Collins Sons & Co. Ltd. 1979, 1986 © HarperCollins
Publishers 1998, 2000, 2003, 2005, 2006, 2007, 2009
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00:10
Suspense account is always a great word to know.
So is quincunx. Does it mean:
an arrangement of five objects, as trees, in a square or rectangle, one at each corner and one in the middle.
a chattering or flighty, light-headed person.
Example sentences
Select the alternate suspense account for the first field and the account
  suspense account for the second field.
Use the suspense account sparingly, and clear out transactions within thirty
  days of entry into the account.
The suspense account used for these advance payments is also used for other
  transactions that cannot otherwise be posted.
The typical program requires that the purchase amount be maintained in a
  suspense account.
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