Sundries

1905, William Mott Steuart (United States Bureau of the Census), Special Reports: Mines and quarries 1902, page 476, Miscellaheous expenses,—This item includes rent and royalties of all descriptions, “taxes, insurance, interest, advertising, office supplies, law expenses, injuries and damages, telegraph and telephone service, gas, and all other sundries not reported elsewhere.”

1910, William Mott Steuart, Thomas Commerford Martin (United States Bureau of the Census), Street and Electric Railways 1907, page 181, In 1902 franchise values were largely carried as sundries, but it is a very common practice to charge these values to cost of construction and equipment.

Any payment listed in the Sundries column must be posted individually to the appropriate ledger account.

The petty cash book classifies payments as petrol and oils, postage, office, sundries and GST paid.