Share suspense account!

Share suspense account is a temprorary a/c created, to transfer any receipts on shares issue or re-issue (in case of forefeiture) is case of a pending decision regarding that receipt.
Eg: when re-issue is made in case of a forfeiture of share,
1. Bank a/c.....................................Dr.    XXX     
To share suspense a/c                              XXX then after decision regarding reissue
2. share suspense a/c.................. Dr.    XXX       
To share capital a/c                               XXX balance if any in share suspense will be paid of when it is not alloted...
3. share suspence a/c...................Dr.   XXX        
To Bank a/c                                           XXX