In accounting and bookkeeping, sundry expenses are expenses that are small in amount and do not occur often. Since these items are not significant, a company might use one general ledger account with the title Sundry Expenses for recording the debit amounts.
If some items recorded in Sundry Expenses begin to occur frequently and/or become significant, the related amounts should be transferred to a new separate general ledger account.
Sundry expenses could also refer to a line on a company's income statement. Often it includes the combined total of several (or many) expense accounts that have small balances.
Today, you are likely to find Sundry Expenses being replaced with Miscellaneous Expenses.