Difference Between Sundry Expenses And Miscellaneous Expenses

In fact, there is no difference between sundry expenses and miscellaneous expenses as these Accounting Terms show those Expenses which are occurred rare, irregular or infrequent in small amounts during the daily Business Transactions. As these expenses are not significant, so all of these small expenses are collectively recorded in Sundry Expenses or Miscellaneous Expenses General Ledger Account. In other words, if these are infrequent, irregular in nature and in small amounts, then these are treated as Sundry Expenses or Miscellaneous Expenses in Accounting.

A list of Sundry Expenses Examples include bank fees, postage stamps expenses, printing fees, petrol and diesel expenses, repair & maintenance fees of office equipment such as repair a printing machine that did not print well, etc.

Usually, the sundry expenses or miscellaneous expenses are recorded in Income Statement as General And Administrative Expenses or other expenses. However, it all depends upon the nature of the business, particular types of industries and types of companies in which a company operates to treat these expenses as Operating Expenses, General And Administrative Expenses or Selling & Marketing Expenses or Other Expenses.

The journal entry to record sundry expenses is shown below:

Sundry Expenses a/c / Miscellaneous Expenses a/c  XXX

                                                                                  Cash a/c / Bank a/c  XXX

                        (Sundry Expenses or Miscellaneous Expenses Paid for the Period)

Sundry Expenses are also called “Sundries” in short words form.