Sundry Meaning in Accounting: Meaning, Examples & How to Record

In accounting, sundry refers to small, infrequent, or miscellaneous items that don’t fit neatly into standard financial categories. While these items are usually low in value, ignoring them can create gaps in your records and reduce the reliability of your reports. 

Sundry items appear in almost every business. Whether it’s a one-off bank fee, a minor repair, or a small reimbursement, these transactions still affect profitability and tax reporting. Properly tracking them ensures your financial statements remain complete and audit-ready.

This guide will cover:

• How to define sundry in accounting terms
• The meaning and purpose of sundry accounts
• What qualifies as sundry expenses and sundry income
• How to record sundry items correctly in your books
• Frequently asked questions 

Before we get into the details: documenting small, irregular charges is much easier when your invoicing process is consistent. Invoice Fly’s invoice software helps you create clear, professional invoices for sundry transactions so nothing slips through the cracks.

What Does Sundry Mean in Accounting?

Sundry in accounting means “various,” “assorted,” or “miscellaneous.” In practical terms, sundry items are transactions that occur infrequently and are too small to justify their own dedicated account.

Sundry does not mean unimportant. Instead, it reflects a classification choice made to keep financial records organized and readable.

Sundries meaning in accounting vs. general expenses

General expenses such as rent, payroll, insurance, and utilities occur regularly and are recorded in permanent accounts. These costs are predictable and easy to categorize.

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Sundry expenses, by contrast, are irregular and unpredictable. They may happen once a year or only occasionally. Because of this, creating a separate account for each one would clutter your books and complicate reporting.

Examples include:

• A one-time bank service fee
• Postage for a rare mailed document
• Minor equipment repairs

Recording these correctly supports accurate bookkeeping and cleaner financial statements.

Importance of tracking sundry items

Even though sundry items are small, they add up over time. When they aren’t tracked, business owners may underestimate expenses or misjudge profitability. Consistent tracking also reduces the risk of reporting errors that can contribute to cash flow problems later.

Understanding Sundry Accounts

A sundry account is a general ledger account used to group minor transactions together.

Sundry account meaning and purpose

The meaning of a sundry account is organizational efficiency. Instead of creating dozens of tiny accounts for one-off items, businesses use a sundry account to keep their chart of accounts manageable.

Sundry accounts are typically reviewed periodically to ensure nothing significant is being overlooked or misclassified.

Sundry account vs. regular expense accounts

Regular expense accounts track ongoing costs that are central to operations. If a sundry expense starts occurring frequently, it should be reclassified into a permanent account such as overhead expenses or COGS.

This process keeps your books accurate and scalable as your business grows.

Sundry account examples

Common examples include:

• Sundry office expenses
• Sundry income
• Sundry accounts receivable

These balances often appear in reports like the income statement or the balance sheet.

Sundry Expenses Explained

What are sundry expenses?

Sundry expenses are not recurring operating expenses such as rent or wages. Instead, they are occasional costs that arise unexpectedly or infrequently.

Because of their irregular nature, they are grouped together to avoid cluttering financial records.

Examples of sundry expenses in business

Common examples include:

• Postage and courier charges
• Small office supply purchases
• Minor repairs or maintenance
• One-time charitable donations
• Bank service or processing fees

Understanding helps ensure these costs are not incorrectly recorded as core operating expenses, which could distort financial analysis.

Recording Sundry Expenses in Accounting

Correct recording is essential to keep your financial data reliable.

Step-by-step sundry expenses accounting

1. Identify the expense as minor and non-recurring
2. Record it under a sundry expenses account
3. Attach receipts or supporting documentation
4. Review periodically to determine if reclassification is needed

Businesses using accrual basis accounting should record the expense when it is incurred, not when payment is made.

Sundry invoice creation and examples

A sundry invoice documents one-off charges that don’t fall under standard services. Using professional tools like invoicing software and a free estimate generator ensures even small transactions are clearly documented.

Sundry entries in the balance sheet

Unpaid sundry expenses may appear as liabilities, while prepaid sundry items can appear as assets until fully expensed.

Sundry Income and Receivables

Sundry is not limited to expenses.

Sundry accounts receivable

Sundry receivables accounting tracks small amounts owed to your business that are outside your normal sales process. These balances are usually short-term and irregular.

Examples of sundry income

Examples of sundry income include:

• Interest earned
• Gains from selling unused assets
• Late payment or administrative fees

According to the Internal Revenue Service (IRS), most income is taxable unless excluded, making accurate tracking critical.

Purpose of sundry income reporting

Recording sundry income ensures your financial statements reflect total business performance, not just core revenue streams.

Sundry Creditors and Sundry Debtors

Sundry creditors and sundry debtors help businesses track small, irregular balances that do not justify creating individual supplier or customer accounts. While these amounts are usually low in value, recording them correctly is important for maintaining an accurate balance sheet and avoiding reconciliation issues.

Who are sundry creditors?

Sundry creditors are vendors, contractors, or service providers you owe small, infrequent amounts to. These are not long-term suppliers and typically do not have ongoing billing relationships with your business.

Examples of sundry creditors include:

• A local repair technician who fixed equipment once
• A courier service used for a one-off delivery
• A consultant hired briefly for a short task

Because these payables are irregular and usually settled quickly, they are grouped together rather than tracked as individual accounts. However, they are still recorded as liabilities until paid and should be cleared promptly to keep your books accurate.

Who are sundry debtors?

Sundry debtors are customers or third parties who owe your business small, irregular sums that fall outside your normal sales process. These amounts are often temporary and short-term.

Common examples include:

• An employee reimbursement that has not yet been repaid
• A client who owes a minor adjustment or fee
• A third party who must return a small advance

These balances are tracked under sundry accounts receivable and reviewed regularly to ensure they do not linger. Even small unpaid amounts can complicate transaction tracking if left unresolved.

How they differ from regular creditors and debtors

The main difference between sundry and regular creditors or debtors is frequency and scale. Regular creditors and debtors have ongoing relationships, recurring invoices, and clearly defined payment terms. Sundry balances, by contrast, are occasional, short-term, and low in value.

Because of this difference, sundry balances are grouped together for efficiency. However, they are often reviewed closely during an audit to ensure they are legitimate and not being used to delay recognizing expenses or income.

Best practice is to monitor sundry creditors and debtors frequently and clear them as soon as possible. Doing so keeps your financial statements clean, reduces confusion during reviews, and supports more accurate reporting overall.

Practical Tips for Managing Sundry Accounts

Good sundry account management is mostly about routine and clarity. Start by reviewing your sundry accounts each month. Regular check-ins help you spot mistakes early and prevent small balances from quietly building up.

Next, set a clear materiality threshold. Decide what dollar amount qualifies as a sundry item in your business. This keeps larger or more important expenses from being grouped incorrectly.

If you notice the same type of sundry item appearing again and again, reclassify it as soon as possible. Moving recurring costs into their own account gives you a clearer picture of where your money is going.

Finally, keep documentation for every entry. Attach receipts, invoices, or short notes explaining the transaction. This makes reviews easier and reduces questions later.

When managed well, sundry accounts support stronger profitability ratios and make any future audit much easier. 

Ready to Keep Your Sundry Accounts Organized?

Sundry items may be small, but they play an important role in overall financial accuracy. When they’re recorded correctly, they support better day-to-day decisions, clearer financial reports, and a smoother process when it’s time to prepare taxes or review your books.Using Invoice Fly’s professional invoicing tools, you can confidently track every transaction, even minor, one-off charges. With everything documented and organized in one place, managing sundry items becomes simple instead of stressful.

Get Started with Invoice Fly’s Software

Invoice Fly is a smart, fast, and easy-to-use invoicing software designed for freelancers, contractors, and small business owners. Create and send invoices, track payments, and manage your business — all in one place.

Get Started Now