Suspense A/c is used to rectify one-sided errors. For example if it comes to our notice that employee had stolen 2600 and with that cash will be short by Rs.2600. To rectify this the entry should be:
Loss of Cash due to theft A/c Dr 2600.
To Cash A/c 2600
Now I assume that they credited cash a/c but did not debit Loss of Cash due to theft a/c. Due to this credit side of Trial Balance will be more by Rs.2600. Hence Suspense A/c will be debited by Rs.2600. So when rectifying entry will be put, it will be:
Loss of Cash due to Theft A/c Dr 2600
To Suspense A/c 2600
So according to me suspense A/c will be credited by Rs.2600. Balance in suspense A/c will become nil and in the trial balance Loss of Cash due to Theft A/c will appear on the debit side and trial balance will tally.