Printing & stationery expenses include the cost of stationery items which are used daily in offices and the printed material for correspondence purposes. For example:- business letter heads, business cards, envelopes, plain papers, rough papers, pins, staplers, punching machines, files, folders, pen, pencil, eraser, adhesive tapes, adhesive gum, paper weights, paper trays and other miscellaneous items of stationery. Almost every employee needs stationery items.

Accounting Treatment of Printing and Stationery Expenses

 a) In case of payment in cash or by cheque:-

Type of voucher to be prepared:-  Cash or Bank payment voucher

Entry to be passed

Debit:- Printing and Stationery Expenses Account

Credit:- Cash A/c   or Bank Account

b) In case of outstanding expenses:-

Type of voucher to be prepared:- Journal Voucher

Entry to be passed

Debit:-   Printing and Stationery Account

Credit:-  Outstanding Expenses


                Expenses Payable


              Supplier’s Personal Account

Note:- No entry is made for closing stock of stationery items in hand at the time of preparation of final accounts.

Treatment of Printing & Stationery Expenses in Final Accounts

Printing and Stationery expenses are indirect expenses. Therefore, these expenses are shown in expenses side of profit and loss account. Outstanding expenses in respect of the stationery items are shown in liabilities side of balance sheet. The closing stock of the stationery items can be reduced from the printing and stationery expenses at the time of finalization of accounts.