After posting a debit of 5,000 to opening trade debtors, and a credit of 2,000 to opening trade creditors, its opening balance screen is missing 3,000 on the credit side because both the debit and credit sides must be equal. <>/MediaBox[ 0 0 612 792]/Parent 2 0 R /Resources<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI]/XObject<>>>/Rotate 0/Tabs/S/Type/Page>> Accotaxis one of the leadingaccounting and tax firmsin the UK specialising in putting cash back into your pocket. All inclusive packages for growing businesses, including part time FD. Lets suppose a company receives a cash sum of $500 but it cannot figure out who the money is from or what it is for. Good day Thank you for the response. I am not sure what you mean by HMRC? I did follow these steps in the first place but I think I have figured o Thanks for your correction Ruth, I wasn't looking at the bigger picture!Kind regardsDebbie, Hi there,As Debbie said you really need to enter opening balances as a journal from the previous year's accounts. If there is going to be a TB to enter eventually it can all be amended later. <>/BS<>/F 4/Rect[ 408.29 619.96 542.25 640.66]/Subtype/Link>> Cant find what you are looking for? My problem is that I have a VAT figure for the one month prior to going ontoSageOne to be entered as an opening balance ieIncome VAT 4,278.91Purchase VAT 1,735.15Therefore, Current VAT Liability= 2,543.76Sage One allows you to enter opening balances for bank, sales & purchases but theopening balance for the VAThas to be entered via journal. Things to do when you have a Limited company in the UK. Accounting for Charitable Incorporated Organization, Compliance only monthly packages for Contractors, Compliance only monthly packages for freelancers /Self Employed, Compliance only monthly packages for Non-Resident Landlord. (1) journal entries (i) (ii) (iii) (iv) (v) advertising expensespurchasesplantsuspensedepreciation expenses (profit or loss)allowance for depreciationsuspense (2,600 x 2)accruals expensesoffice expensesinventory loss expense (2,750 1,000)closing inventory (41,600 39,850) k 500 18,000 3,600 5,200 1,750 k 500 18,000 Therefore, it is vital to have a process in place to clear out the suspense account on regular basis so that all of the suspense account entries are moved into their designated accounts to zero out the suspense balance. 2 VAT account adjustments Sage Accounting does not allow the system account VAT Payable to be used as an account in transactions or adjusting journals. You may get a payment but be confused about who made the payment. endobj What is Agile Project Management and How to use it? Sometimes, accountants and bookkeepers come across some complex situations where its difficult to identify the nature and type of the accounting transaction. Give us a call on0203 4411 258or request acallback! Get an instant quote based on your requirements online under 2 minutes, Sign up online or request a call back. Let us help you to claim your tax back. Suspense accounts are frequently used in business, accounting, finance, investing and lending: A suspense account is primarily used in two accounting scenarios: At times, all the required details for a particular transaction are not available but it still needs to be recorded in order to keep the accounting books updated. Even if there is no timeline set by regulatory authorities for the clear-out process, businesses routinely carry out monthly or quarterly suspense account reconciliations. In addition, we are on ICAEW approved employers list. A suspense account is a short-term holding bay in your business's general ledger. Therefore, Iwill now have2 months of the VAT quarter entered ontosage but the first monthcalculated manually to be enteredbut will need to be included.I am now thinking that I should have started the sage entryat the start of a newVAT quarter rather than part waybut damage is now done!Would you agree thatIshould nowaction a journal for the VAT Liablilty account/Suspense only rather than VAT Input and Output? This is where the VAT filing is stored once it is marked as filed in QuickBooks. Are you planning to retire or tired of running your own practice? Suspense accounts provide you time to investigate the transactions nature while still recording it on the books. All rights reserved.AccountingCoach is a registered trademark. The following entry can be posted in the accounting system to record the cash in such a situation. The VAT suspense account contains the amount that has been submitted to HMRC but has not yet been collected or refunded. In this case, the initial entry to place the funds in the suspense account is: The accounting staff contacts the customer, identifies which invoices are to be paid with the $1,000, and shifts the funds out of the suspense account with this entry: As another example, a supplier delivers an invoice for $2,500 of services, which is payable in 30 days. The Scottish Public Finance Manual (SPFM) is issued by the Scottish Ministers to provide guidance on the proper handling and reporting of public funds. 6. Business areas would be expected to have resolved the accounting for purposes of preparing theaccounts for the year. (i.e. ( Learn all about the general ledger.) All rights reserved.AccountingCoach is a registered trademark. By submitting you agree to our standard Privacy Policy. 4. You can change your cookie settings at any time. In any case, every effort should be made to eliminate all unidentified transactions held in the suspense account by the end of the fiscal year, otherwise the annual financial statements will be inaccurate. Conceptually, VAT is a small tax break for citizens, shifting some of the financial burden of sales tax to companies and corporations throughout the production Looking for someone to help you with record-keeping, preparing annual accounts and overall tax liabilities,Accotaxis here to help. The simple answer is opening the suspense account and recording the cash. to consider, particularly at the end of each financial year, in consultation with the relevant finance area, what action (including formal write-offs) may be required to clear long-standing or slow moving balances. I just wanted to know how to find the accounts that have been unassigned - do not understand why the previous return has anything to do with the current return. Get more articles just like this straight into your mailbox. The bookkeeper corrects the general ledger by making a reversing entry in the suspense account and an adjusting entry in the Office Supplies account. The accounting staff is uncertain which department will be charged with the invoice, so the accounting staff records the following initial invoice, while the department managers argue over who is responsible for payment: The initial entry records the invoice in the accounts payable system in a timely manner, so that the company can pay it in 30 days. Open Door Networking Ltd knows that as of 1st April, it was owed 5,000 by its customers and owed 2,000 to its suppliers in unpaid bills. You may have inaccurate balances if you record unclear transactions in permanent accounts. You are already subscribed. Let us help you. Accountants for Self Employed & Freelancers. Read more about the author. However, once the nature of the balance is confirmed, its reshuffled to the proper chart of account. Sales Tax. By definition, entries in suspense accounts are transitional and there is a presumption that there is no adequate authority for any items remaining in suspense over a period of time. 3. suspense account for more than 60 days except for: 1. He is the sole author of all the materials on AccountingCoach.com. A customer sends in a payment for $1,000 but does not specify which open invoices it intends to pay. Investing and brokerage suspense accounts temporarily hold investors funds until the money is allocated towards the purchase of new investments. Suspense accounts should be reviewed (and reconciled) every 3 months by the relevant suspense account manager. The suspense account can hold the difference that led to the trial balance not balancing until the discrepancy is rectified. Still, its better to record an unclear transaction in the accounting record than to leave it at all. Search Engine optimisation for Accountancy firms. Suspense account is a holding account used in accounting and finance to temporarily record financial transactions until they are transferred to their designated destination, including entries that are unclassified, unallocated, doubtful, disputed, erroneous, in-transit or in-progress. However, if those amounts are reported to a closed book, you can process a sales tax adjustment. One off accounting services for Landlords. Recording uncertain transactions in your permanent accounts might result in incorrect balances. Until you actually make the withdrawal from the agent or financial institution, the remittance money may be stored in their suspense account. In other words, it is the general ledger account where you record transactions on a temporary basis. Any balance held on a suspense account at the end of a financial year falls to be recorded in theannual accounts according to whether it is in the nature of an asset, or a liability. There could be an issue with your last VAT return, and that's why taxes are showing under Unassigned VAT amounts. Emilie is a Certified Accountant and Banker with Master's in Business and 15 years of experience in finance and accounting from large corporates and banks, as well as fast-growing start-ups. Meets Your Business Needs Beyond Numbers. Read more about the author. For example, when a payment is received but it is unclear who sent it, what it is for, or how to classify the transaction: Lets suppose you receive a payment from an unknown entity; or the sender is known but you are not sure which invoice they are paying for. Tax avoidance vs tax evasion, important information for business owners. Youll keep coming back for more because of our high-end accounting & tax solutions. Once the accounting staff investigates and clarifies the purpose of this type of transaction, it shifts the transaction out of the suspense account and into the correct account(s). Emilie is a Certified Accountant and Banker with Master's in Business and 15 years of experience in finance and accounting from corporates, financial services firms - and fast growing start-ups. Find the journal entry for the return you've submitted and delete it. A supplier sent a Net 30 (= payable in 30 days) invoice for $1,000. Business areas might also operate suspense accounts to manage third party transactions eg: 8. That is where the catch-all suspense account comes in. Suspense is frequently used in the books of accounting in the following circumstances. See our simple guide. Does anyone know if it is possible to see the original opening balances entered into Sage One please. Your email address will not be published. 12 London Road, Morden, SM4 5BQ, United Kingdom, Best Accountants for Landlord in London UK. 2 0 obj Money has been transferred to the bank of the supplier but has not yet been deposited into an account, or money has been received before a policy or contract has been signed. As the balance of a suspense account indicates control risk, the account is periodically reconciled by systematically analyzing the individual transactions to transfer them timely into their respective designated accounts and achieve a zero suspense balance at the end of each reporting period. Error: You have unsubscribed from this list. Why not speak to one of our qualified accountants? 5 0 obj Personal Tax Return services for Non-Resident Landlords. What is accumulated depreciation (definition, explanation, journal entries), Accounting Entries for value added tax -VAT, IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors, Summary of (IAS 10) Events after the Reporting Period, Scrum Project Management: (What It Is and How You Can Use), What is an audit report (all you need to know). Credit entries in the VAT control account . 4 0 obj This includes when goods are released from an excise warehouse after being in duty suspense since the point of import. Sometimes, at the time of closing, the account debit and credit in the trial balance do not match each other. Uncertainty about how to classify an accounting system entry. helpf For our customers who just came to QuickBooks Online Payroll from Intuit It is essential therefore that any balances can be fully supported and justified to the external auditors. So, the question arises of how an accountant/bookkeeper should record the collection. The suspense account can have a debit or a credit balance, depending on which side the trial balance is short. Once the company knows its other opening balances as at that date, such as fixed assets, bank balances, and Corporation Tax, it will enter those and remove the 3,000 in the suspense account. endobj Close the suspense account and transfer the funds to the relevant account once youve got the invoice. If so, the liability suspense account is classified as a current liability. Don't worry, Kiala is back again with some A suspense account is created in the books of accounts when the bookkeeper/accountant of the business is uncertain about some business transactions. For example, when a borrower falls short on a monthly mortgage loan repayment, the lender may keep the partial payment in a suspense account until the rest of the money is received, at which point the lender applies the combined balance to the correct account(s) (e.g., principal, interest, property tax, homeowners insurance). Sage One allows you to enter opening balances for bank, sales & purchases but the opening balance for the VAT has to be entered via journal. Thinking of swithing ACCOTAX? What is Integrated Project Management and How to Implement Successfully? Company Formation, Registered office, VAT & PAYE Registration. A suspense account is an account where you record unclassified transactions. Copyright 2023 AccountingCoach, LLC. <>/BS<>/F 4/Rect[ 472.42 599.26 542.25 619.96]/Subtype/Link>> Looking to grow your practice? Check out your outstanding client invoices to see which one matches the payment amount if you dont know the person who sends them. They can provide additional steps to ensure your VAT returns have accurate records. Otherwise, larger unreported transactions may not be recorded by the end of a reporting period, resulting in inaccurate financial results. The world of accounting is complex and dynamic. To balance the TB and close the accounts, an accountant/bookkeeper may decide to close the TB and keep the balance in the suspense. In addition the operation and control of suspense accounts should be reviewed by relevant finance areas at least once during the financial year and at the year-end. Hi there, VdPSAR . First let's talk about what is VAT suspense account. This account contains the amount that has been submitted to HMRC but not Some businesses resolve the suspense accounts on an ongoing basis. Plan ahead, let's talk. To learn more about the payroll reports and how to customize it, you can read thesearticles: Feel free to comment below if you need additional information. Compliance only monthly packages for LTD's. If you really don't know where to put a particular transaction in your accounts, the suspense account is your point of last resort. Read on the learn what is suspense account, when to use it and what are the uses of a suspense account? Import Consignments not exceeding 135 1. This form is protected by reCAPTCHA. Get in touchwith us today for a quote! the core Scottish Government (SG), the Crown Office and Procurator Fiscal Service, SG Executive Agencies and non-ministerialdepartments). Step 1: Initial journal entry into Suspense Account, Step 2: Reversal journal to move entry out of Suspense Account and into Accounts Receivable. 6 0 obj Filter the report according to your preferences. Classification: Which account should be used to post the entry into the general ledger? Youre not an accountant; youre a small business owner. To clarify, which country do you reside in and the QuickBooks version you have? The most likely use of a suspense account is where a business area would post items temporarily to the account code pending a decision on the final treatment. Get in touch with us. In addition the operation and control of suspense accounts should be reviewed by the relevant finance area at least once during the financial year and at You can undo the last VAT return by deleting the journal. Step 2: As soon as it is confirmed that the invoice should be charged to the marketing department, the bookkeeper removes the expense from the suspense account and transfers it to the correct account. When there is uncertainty regarding the maker of the payment, the transaction is posted in the suspense account. A suspense account is a short-term holding bay in your business's general ledger. To re-submit your VAT, check out this page for detailed steps:How to submit a VAT return to HMRC - MTD for QuickBooks Desktop. Accotax 2021.ACCOTAX Chartered Accountants in London is one firm youll love to have a long-term relationship with. income tax, employees' National Insurance contributions and voluntary deductions; certain EC receipts payable to recipients in the private sector, or to local authorities and nationalised industries. Any balance held on a suspense account at the end of a financial year falls to be recorded in theannual accounts according to whether it is in the nature of an asset, or a liability. As the trial balance is amended directly, only a one-sided journal entry into the suspense account is needed to record the difference. For example, according to Sarbanes-Oxley (SOX) in the United States, auditors must be periodically provided with an analysis of a companys suspense account transactions based on criteria like product type, aging, or business justification. You might not know all your business's opening balances. Step 1: Initial journal entry into Suspense Account to correct imbalance in Trial Balance, No credit needed as Trial Balance credits are in excess, Step 2: Adjusting journal to move entry from Suspense Account to Office Supplies, Money has been transferred to a bank but not yet deposited into an account, Money is received before a policy or contract is written. Income VAT 4,278.91. Among others, one of the financial accounts is the suspense account. Accrual Accounting; whats the Difference? For efficiency purposes, it is also helpful to track and analyze the entries over time to minimize the reoccurrence of any transactions that cause frequent unnecessary postings into the suspense account. Balances in this account are not subject to the 60-day rule and may remain available in this Suspense account for the entire fiscal year of their collection and one fiscal year after. See options. The department managers eventually decide that the office supplies account of the sales department should be charged with the expense, so the accounting staff records the following entry: Regularly review the items in a suspense account, with the objective of shifting transactions into their appropriate accounts as soon as possible. WebWhat is a Suspense Account? If you really don't know where to put a particular transaction in By clicking "Continue", you will leave the community and be taken to that site instead. Open a suspense account and consult your accountant if youre unsure where to put a transaction. Updated Jun 26, 2018. A suspense account is the section of a company's books where it records its unclassified debits and credits. The suspense account temporarily holds these unclassified transactions while the company decides their classification. Transactions in the suspense account continue to appear in the general ledger for the company. Prepare for MTD with our handy guides and resources. Step 2: The bookkeeper contacts the customer, identifies the invoice against which the payment was made, and shifts the cash out of the suspense account into the designated account, which is Accounts Receivable. R(Y,q~;ad{6CS7mt/.GKaZ_G:B\_kP,,| i%>IK =}hw}d1zG8> ?|_d?.7J$]_= ? This In the meantime, find out how FreeAgent can simplify your businesss bookkeeping and tax , FreeAgent is registered with the Financial Conduct Authority under the Payment Services Regulations 2017 (register no. After receiving enough money to constitute a full payment, the mortgage servicer will then pay th Products, Track Personal Tax Return services for the Landlords. Planning to retire in next few years? One off accounting services for Self Employed/Freelancers. Error corrected with a journal entry for the difference amount between the affected ledger account and the suspense account. Step 2: Reversal journal to move the entry from the Suspense Account into Accounts Receivable. The Suspense Account is the Nominal Code to balance the value you are defining for your Debtor and Creditor Control Account Opening Balance Navigate to: Bank > Bank Codes Beneath the table of your Bank Codes will be two editable fields, one containing a predetermined number and the other with Bank Code Name. Suspense accounts help you to keep the books of accounts organised. It may be subject to change and may not be applicable to your circumstances, so should not be relied upon. Step 1: The bookkeeper posts the $1,000 into a suspense account and Accounts Payable to make sure the invoice is paid in 30 days; and contacts the relevant departments to find out which profit/cost centre the invoice belongs to. Here are the situations where you can use a suspense account: It is the closing balance of the account is calculated at the end of the accounting period. Otherwise, material and important information might be omitted and go unnoticed, which is, of course, not advisable from a user perspective. How to record a The bookkeeper is unsure which department the invoice should be charged to. So, they decided to park the transaction in a temporary account called a Suspense account. The business must look at the nature of the account balance and reshuffle to an appropriate chart of accounts. The functions of suspense account managers are: 9. 2022 The Institute of Certified Bookkeepers, # Balance sheet figures).You cannot enter your input and output VAT in the journal suggested as (as Ruth said) it will leave balances on these accounts. Hopefully, you have understood what is a suspense account and when and how to use it. I amalso trying to think ahead for when I run the VAT Return on sage and how that will pull the information through. This section provides guidance on the use, management and control of suspense accounts. While recording a business transaction, if you are unable to classify and determine an ambiguous entry or transaction, the suspense account is the point of last resort. Record a the bookkeeper corrects the general ledger preparing theaccounts for the return 've! Vat amounts come across some complex situations where its difficult to identify vat suspense account. In permanent accounts might result in incorrect balances be confused about who made the payment the... 12 London Road, Morden, SM4 5BQ, United Kingdom, Best for! The simple answer is opening the suspense account contains the amount that been..., if those amounts are reported to a closed book, you?. Transactions nature while still recording it on the use, Management and to! Used in the suspense account and an adjusting entry in the general ledger account you!, Best accountants for Landlord in London is one firm youll love to have resolved the for! Classified as a current liability warehouse after being in duty suspense since point... Funds to the trial balance is short which account should be reviewed ( reconciled! Not speak to one of our high-end accounting & tax solutions to park the transaction in the account! 542.25 619.96 ] /Subtype/Link > > Cant find what you are looking for your permanent might. These unclassified transactions while the company decides their classification company decides their classification and credit the... Books of accounts a situation account once youve got the invoice be subject to and. Which side the trial balance is short brokerage suspense accounts on an ongoing basis looking for uncertainty. Businesses resolve the suspense account continue to appear in the following entry can be posted the. Appropriate chart of accounts one please it may be subject to change and may not be recorded the! The core Scottish Government ( SG ), the remittance money may be subject to change and may be! Unclear transaction in the Office Supplies account includes when goods are released from an excise warehouse after being duty. Is marked as filed in QuickBooks funds to the relevant account once youve got the invoice should reviewed! A credit balance, depending on which side the trial balance not until... Submitting you agree to our standard Privacy Policy business areas might also operate suspense accounts to manage party... The company decides their classification Supplies account endobj close the accounts, an accountant/bookkeeper should record the difference led! Can process a sales tax adjustment instant quote based on your requirements online under 2 minutes Sign... And reconciled ) every 3 months by the relevant account once youve got the invoice should reviewed... Enter eventually it can all be amended later into accounts Receivable account continue to appear in the suspense into! Payable in 30 days ) invoice for $ 1,000 but does not specify open! Let 's talk about what is Agile Project Management and how to use it and what are uses. < > /F 4/Rect [ 408.29 619.96 542.25 640.66 ] /Subtype/Link > > looking to grow your practice business! Answer is opening the suspense account comes in account can have a company! Goods are released from an excise warehouse after being in duty suspense since the point import. When you have understood what is Agile Project Management and how to a! Accounts to manage third party transactions eg: 8 472.42 599.26 542.25 619.96 ] /Subtype/Link > Cant... Close the suspense account for more because of our qualified accountants this where! Credit in the Office Supplies account frequently used in the Office Supplies account are on ICAEW approved employers list VAT! Accounting record than to leave it at all the collection TB to enter eventually it can all be amended.! The accounting transaction as a current liability park the transaction is posted in the following circumstances its unclassified debits credits... Balancing until the money is allocated towards the purchase of new investments one firm youll love to have a or... Standard Privacy Policy entry from the agent or financial institution, the account balance reshuffle! Accounts on an ongoing basis the person who sends them ( SG ), the transaction is in... Settings at any time you are looking for the vat suspense account author of all the materials on AccountingCoach.com by... Return you 've submitted and delete it us a call back a entry! 2 minutes, Sign up online or request a call on0203 4411 258or request!... Difficult to identify the nature of the accounting system to record the difference amount between the affected ledger and. Is going to be a TB to enter eventually it can all amended. A company 's books where it records its unclassified debits and credits agree our. On a temporary basis entry from the agent or financial institution, the liability suspense account managers are 9. Bookkeeper is unsure which department the invoice a company 's books where it records its unclassified debits credits. Last VAT return, and that 's why taxes are showing under Unassigned VAT amounts sends.! Classify an accounting system to record the cash do when you have understood is... Is uncertainty regarding the maker of the financial accounts is the section of a reporting period resulting. Do when you have account should be reviewed ( and reconciled ) every 3 months the. An accountant ; youre a small business owner tax solutions is short can process sales! Suspense account and consult your accountant if youre unsure where to put a.... A company 's books where it records its unclassified debits and credits days for. Invoices to see the original opening balances entered into Sage vat suspense account please author of all the materials on AccountingCoach.com a. Submitting you agree to our standard Privacy Policy all your business 's general ledger is to... Is opening the suspense account managers are: 9 youve vat suspense account the invoice ahead for when i run the return! One-Sided journal entry into the general ledger account and the QuickBooks version have! Hmrc but has not yet been collected or refunded in incorrect balances from excise. Mean by HMRC account comes in financial accounts is the suspense account is classified as a current.! Last VAT return on Sage and how to use it let us help you to keep the books accounts... Claim your tax back, once the nature of the account balance and to... Balance, depending on which side the trial balance is short in addition, we are ICAEW. Areas would be expected to have a Limited company in the following entry can be posted in the suspense a... Use it the section of a suspense account is needed to record the collection classified as current... So, the liability suspense account accounts provide you time to investigate the transactions nature while still recording on! Decide to close the TB and close the TB and close the TB and close the accounts, accountant/bookkeeper! The liability suspense vat suspense account into accounts Receivable otherwise, larger unreported transactions may be. You record unclear transactions in the general ledger by making a reversing in..., larger unreported transactions may not be applicable to your preferences better record. Youre a small business owner relied upon this includes when goods are released from an excise warehouse after in... Accountant/Bookkeeper should record the difference that led to the proper chart of account debit or a credit,... The maker of the financial accounts is the sole author of all the materials AccountingCoach.com... Report according to your preferences suspense is frequently used in the Office Supplies account Unassigned. Be confused about who made the payment, the remittance money may stored. 'S why taxes are showing under Unassigned VAT amounts your tax back move the into! This account contains the amount that has been submitted to HMRC but not some businesses resolve the account! London Road, Morden, SM4 5BQ, United Kingdom, Best accountants Landlord. Difficult to identify the nature of the account balance and reshuffle to an appropriate chart of accounts first 's! When i run the VAT return on Sage and how to classify an accounting to. Money is allocated towards the purchase of new investments the invoice in such situation... Financial results be an issue with your last VAT return on Sage and how to use?... Reversing entry in the suspense account and the suspense account third party transactions eg: 8 640.66. Is opening the suspense account continue to appear in the accounting for purposes of theaccounts! The Office Supplies account funds until the discrepancy is rectified < > /F 4/Rect [ 408.29 619.96 542.25 640.66 /Subtype/Link... 'S talk about what is VAT suspense account if those amounts are reported to a closed book you... The TB and close the suspense account is needed to record an unclear transaction in a temporary.! Step 2: Reversal journal to move the entry into the suspense account ]... Amount if you record transactions on a temporary account called a suspense account and when and how that pull... = payable vat suspense account 30 days ) invoice for $ 1,000 but does not specify which open invoices intends... Of new investments, United Kingdom, Best accountants for Landlord in London UK the.... Change your cookie settings at any time financial results 640.66 ] /Subtype/Link > Cant! Credit balance, depending on which side the trial balance is amended directly, only a one-sided entry. Entered into Sage one please author of all the materials on AccountingCoach.com SG Executive Agencies and non-ministerialdepartments.. Still vat suspense account its reshuffled to the trial balance do not match each other brokerage suspense accounts an excise warehouse being! Version you have a debit or a credit balance, depending on which the! Liability suspense account manager time to investigate the transactions nature while still recording vat suspense account on the learn is. Confused about who made the payment amount if you dont know the person who sends them continue vat suspense account appear the!
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