The term "hanging account" is not a term in accounting because of its irregularity, but for historical reasons, it is habitually used by accountants.
For example, if the payment is not received in time after delivery, it is called a pending account. Hanging in Accounts Receivable.
For example, if the payment is not made immediately after the purchase, it is also called a delinquent account. Hanging in Accounts Payable.
For example, accounts that are not processed temporarily are also called pending accounts. Hanging on other receivables or other payables