Sundries refer to various small items that are considered together, usually because they are not important enough to be considered separately. They are miscellaneous small articles, details, or items. Examples of sundries include toiletries, hot sauces, jams, spices, baking ingredients, retro toys, candles, greeting cards, and flowers for a departing staff member. Sundries are costs that cant be easily allocated to another nominal account, such as small one-off costs. They are also expenses that dont come up very frequently and dont cost very much, and the cost is insignificant to business operations. Sundry expenses must still be recorded on financial statements, and they can be reported on the expenses side of the chart. Small businesses can list them as a single line item under expenses, while larger businesses might need to create a designated sundry account in the ledger.