A suspense account is an account in the general ledger in which amounts are temporarily recorded
Sometimes, you don’t have all the necessary information for accounting. Missing or incorrect details can derail your bookkeeping efforts, but you need to record every transaction. Use a suspense account when you’re not sure where to record general ledger entries.

When to use suspense accounts
-You’re preparing a trial balance
-You received a partial payment
-You don’t know who a payment is from
-You buy a fixed asset but don’t receive it until it’s paid off
-You don’t know how to classify a transaction

For Example : Receiving Partial Payment 
You receive a partial payment of $50 from your customer.
Account                        Debit Credit
Suspense Account                   50
Cash                              50 

When you receive the full payment from the customer, debit $50 to the suspense account.
Also, credit accounts receivable for the same amount. This closes the suspense account and moves the payment to the correct account.
Account                          Debit Credit
Suspense Account         50
Accounts Receivable                  50

How to setup in Odoo ?
Setup the two different Account Payment Methods and with its respective accounts 

Account Payment Journal 1 (Payment Method) : Use for the Receiving the partial payment and set its respective accounts
Account Payment  Journal 2 (Payment Method)  : Use for store the permanent transactions and set its respective accounts

After verifying each transaction use the Internal transfer Mode into payment screen to transfer the the partial payment
to permanent Payment Account using  different Payment Methods

The importance of suspense account entries
-Suspense accounts help you avoid recording transactions in the wrong accounts
-You also avoid failing to record a transaction because of missing information