When a Trial Balance does not tally, the difference is put to a newly opened account named 'Suspense Account and the Trial Balance is thus made to tally. In case, the debit side of the Trial Balance exceeds the credit side, the difference is put on the credit side of Suspense Account'. Likewise, if the credit side of the Trial Balance exceeds the debit side, the difference is put on the debit side of ‘Suspense Account’.