Cliffhanging sort of account? (8)
I believe the answer is:
suspense
I believe this clue is a double definition.
'cliffhanging' is the first definition.
(a cliffhanger creates suspense)
'sort of account?' is the second definition.
(suspense account in bookkeeping)
(Other definitions for suspense that I've seen before include "Doubt" , "Hitchcock's forte" , "State of uncertainty about the future" , "State of anxiety or excitement" , "State of nervous uncertainly" .)