Suspense Account

Hi I want to create a suspense account, that I can use to enter both payments and receipts. This is because we occasionally get paid in error, so I don't wish to recognise the receipt as income or the repayment as an expense. There are also other occasions that I need to put a payment and a receipt off against each other that have gone through the bank, so the contra option is not useful. Currently I have had to allocate to an income account and then an expense account and journal the balance out. many thanks Liz