How do we define suspense account ? Do you agree that use of suspense account has increased with increased use of ERP systems?

suspense account is  temporally account  and  compiste from one  side   

SAP -ERP is  not  accept  suspense account  at  all  

Suspense Account is account to record transactions. the exact amount of which is not known at the time of recording transactions.

Eg:  of A suspense Account:   SUNDRIES RECEIVABLE

Example of a Transaction: TA advance given to employees who are own travel.

                                               Advance given for Purchase of Stationary 

Later on these transactions are reversed with the original bill and balance refunded.

To complete the transaction, the use of Suspense account has increased under ERP

A Susupense Account is a temporary a/c in which amounts are temporarily recorded.It is used because the proper account could not be determined.

A suspense account is an account used temporarily to carry doubtful receipts and disbursements or discrepancies pending their analysis and permanent classification.

It can be a repository for monetary transactions (cash receipts, cash disbursements & journal entries) entered with invalid account numbers. The account specified may not exist, or it may be deleted/frozen. If one of these conditions exist, the transaction should be directed to a suspense account.

in my opinion the use of suspense accounts is important 

 The suspense account is used because the proper account could not be determined at the time that the transaction was recorded. When the proper account is determined, the amount will be moved from the suspense account to the proper account.

I fully agree with VENKITARAMAN KRISHNA MOORTHY VRINDAVAN

suspense account 

  Temporarily holds unclassified transactions while a decision is to be classified

NO