account is determined, the amount will be moved from the suspense account to the proper account. Besides that, an entry to a suspense account may be a debit or credit. ( Averkamp, 2003 ) 1.2 Reasons suspense account is needed It is useful to have a suspense account, rather than not recording transactions at all until there is sufficient information available to create an entry to the correct account(s). Otherwise, larger unreported transactions
includes the objectives of cost accounting. And the practices of the user accounting based on historical way. The two Impacts are the Following: 1. IMPACT OF COST ACCOUNTING ON FINANCIAL DECISION 2. IMPACT OF COST ACCOUNTING ON MANAGEMENT DECISION This study analyzes decision making and the part