What is a Suspense Account ? and does creating of this A/c shows the inability of an Accountant?

A suspenes account is a temporary account used to record amounts till the proper account is found as at the time of the transaction the proper one could not be identified, and does not

refer as an accountant inability

!. A suspense account is a temporary account opened the exact amount of a transaction is not known at the time of recording the transaction. Or it could be a not concluded transaction. Such accounts are routine in nature and reversed from the caption when the transactions are completed/sanctions are accorded.  T.A. Advances--salary advances---medical advances--advances for purchase of stationary--advance for the purchase of stamps  etc. are a kind of Suspense Accounts.

2.Discrepancies in totaling--rectification require corrections, wrong classification: Basis of which difference occurs in trial balance give rise to another form of Suspense account.  They are reversed by rectification after finding out the differences.   Heavy volume data and speedy processing may result in such discrepancies   and need not necessarily be  the fault of accountants, and are considered as normal.  But these are all avoidable with a little more care while processing. Certain mistakes in documents also give rise such kind of errors that makes the difference.  

In accounting , the temporary accounting method of a transaction is known as suspense accoutering. After realizing and proper information and proper supporting it will be modified a genuine transaction . Eg : Excess  cash noted with a cashier  

It is not inability of a an accountant. It is a permitted system  in the accounting .

I agree with answers provided a suspenes account is a temporary account

When information is not clear or complete to identify a transaction with a particular account, it can be parked in an account called Suspense Account. Once the necessary information is received, journal entry needs to be passed to transfer the effect to the current account.