Suspense account comes under which accounting type ?

Suspense account can be categorized under current assets or current liabilities. 

This account is temporary in nature and is usually used to record unidentified payments/receipts. Suspense accounts should not reflect in year-end closing ideally if the books of accounts are closed properly.

The suspense account is classified as a current asset, since it is most commonly used to store payments related to accounts receivable. It is possible to also have a liability suspense account, to contain accounts payable whose disposition is still being decided.