A. 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. Currently, we are assuming that the difference should go to suspense.
B. In the Enter Journals form:
1. If the user manually overrides the accounted amounts, the assumption is that the difference in the accounted amounts is due to suspense and not rounding, since the user explicitly chose to override the accounted amounts.If you manually change the accounting amount the conversion_flag is set to 'N' in the created headers, therefore, posting is rejecting the batch instead of balancing it by adding the rounding difference to a journal lines.
Source=>Note.340341.1
