Certain intermediary/adjusting Heads of Account known as "Suspense Heads" are operated in Government Accounts to reflect transactions of receipt and payments which cannot be booked to a final Head of Account due to lack of information as to their nature, or for other reasons. These Heads of Account are finally cleared by minus debit or minus credit, by debit or credit to the final Heads of Account. If these amounts remain uncleared, the balance under the Suspense Heads would go on accumulating and reflect a distorted picture of Government Accounts. Подробная информация iqoption.se на сайте.
2. This Manual has been specially prepared for the guidance of officials working in the accounts organisations. It is expected to be of particular help to officials who are doing accounting work and to others who would like to understand the subject. The operation and clearance of various Suspense and Remittance Heads used in day-to-day functioning of the departmentalised accounting offices have been described with practical examples. This Manual could be supplemented by provisions of other relevant Codes and Manuals.
3. This Manual is for internal use only and has been attempted with the objective of providing easy to understand guidance to officials of the departmental accounts formations. Its contents do not supplement, replace or modify any codal provision and should not be quoted as an authority in any correspondence.
4. I would like to acknowledge the good work done by Shri R. Ramanathan and Shri B.C. Chaudhari and their staff in bringing out this useful Manual.
Dated 26th June, 1991
Additional Controller General of Accounts