Suspense Account Group is defined under A. Income B. Expenditure C. Liabilities D. Assets

Let's start with the Suspense Account. A suspense account is an account in the general ledger that temporarily stores any transactions for which there is uncertainty about the account in which they should be recorded. The suspense account is classified as a current asset since it is most commonly used to store payments related to accounts receivable.
Suspense Account Group is defined under Liabilities. In financial accounting, a liability is defined as the future sacrifices of economic benefits that the entity is obliged to make to other entities as a result of past transactions or other past events

Liability

Liability