Pending the location of an error, the difference disclosed in a trial balance is temporarily treated in

When a trial balance does not tally, the difference is called an "unbalanced difference". The error may be due to a number of reasons, such as errors of omission, commission or principle, or transposition of figures. In order to proceed with the preparation of the final accounts, the difference has to be temporarily treated in a separate account known as a "suspense account". The suspense account is used to temporarily hold the difference until the error is located and corrected. Once the error is located, the appropriate journal entries are made to correct it and the suspense account is closed. Therefore, the correct answer is "suspense account".