Accounts payable suspense account
The accounts payable suspense account holds the value of invoices that you have approved, but not paid. When you approve an invoice, the account payable suspense account for the invoice total transaction is credited, and the received but not invoiced account is debited.
You can establish the accounts payable suspense account on a company-by-company basis. If you do not specify an account for a particular company, the accounts payable suspense account defaults in the Chart of Accounts application. You can see the list of accounts payable suspense accounts by company type by selecting the Company-Related Accounts action.