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What are sundry expenses?

Author:
Harold Averkamp, CPA, MBA

Definition of Sundry Expenses

In accounting and bookkeeping, sundry expenses are expenses that are small in amount and rare in occurrence. For these rare and insignificant expenses, a company might use a general ledger account entitled Sundry Expenses for these items.

If any of the items recorded in Sundry Expenses begin to occur frequently and/or become significant, a new account should be opened for such items.

Sundry expenses could also refer to a line on a company’s income statement. Such a line will likely include the combined total of several expense accounts that have small balances.

Today, we are likely to use the description Miscellaneous Expenses for these items.

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About the Author

Harold Averkamp

For the past 52 years, Harold Averkamp (CPA, MBA) has
worked as an accounting supervisor, manager, consultant, university instructor, and innovator in teaching accounting online. He is the sole author of all the materials on AccountingCoach.com.

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