Concept:An unlocated or temporary accounting difference is held in a suspense account.Explanation:A suspense account is used when a difference appears on one side of an account but the corresponding entry has not yet been identified.For example, a temporary bank difference stated in only one account means the missing figure must be held in suspense until the error is discovered.Once the error is found, the balance is transferred to the correct account.It is not an adjustment, imprest, or appropriation account matter.Answer:B. suspense account