Rounding Account V/S Suspense Account

During Journal Import of a foreign currency journal

1. If the currency conversion type in GL_INTERFACE is not provided, and the accounted amounts are provided, then any imbalance in the accounted amounts will go to Suspense.
2. If the currency conversion type is provided in GL_INTERFACE for the  foreign currency journal, and the currency conversion type is User with a currency conversion rate of 1, then any imbalance in the accounted amounts will be posted to the Suspense account.
3. If the currency conversion type is provided for a foreign currency journal, and it is not User with a rate of 1,  then and only then will the imbalance go to the rounding account.This is because when Journal Import and consequently Posting is presented with user-defined accounted amounts, GL has no way of knowing the if the difference in the accounted amounts is due to suspense or rounding.