If you are making all these entries and they don't balance, here is what you will need to do. First, check the number they don't balance by. It is possible you simply left out an entry. If that doesn't turn up anything, divide that number by two and see if anything becomes obvious. Next, divide it by nine and if it divides cleanly and evenly by nine, that indicates that you may have transposed an entry somewhere. Perhaps you entered 765 instead of 756.
If you simply can't find the mistake, put the remainder that won't balance in suspense. Then, look at all your supporting documents and their entries, along with all your notes, and figure out the problem. Once you have finally tracked down the problem, make the correcting entry, and take it back out of suspense by making the opposite entry you did before. If you had to credit suspense to make things balance, this time debit it.
Suspense may end up with small amounts, but it should never be allowed to get large. A dollar you can let go. Large amounts are something serious that need to be found.
